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Impact of Internal Financial Determinants on Financial Performance

Journal of Commerce and Accounting Research

Volume 8 Issue 3

Published: 2019
Author(s) Name: Rekha Melwani | Author(s) Affiliation: Assist. Prof., Dept. of Mgt., Shri Vaishnav Inst. of Mgt., Indore, Madhya Pradesh, India.
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Abstract

The study is an attempt to measure the impact of internal financial determinants on financial performance of select automobile firms listed at BSE, India. The study is based on secondary data and data has collected from annual reports of the firms for a period of ten financial years from 2007-08 to 2016-17. Multiple Regression analysis has been used to measure the impact of internal financial determinants on the financial performance of the automobile firms in India. The study concluded that the internal financial determinants had significant impact on both of the measures of financial performance (ROA and Tobin’s Q).

Keywords: Financial Performance, Return on Assets, Tobin’s Q, Profitability, Internal Financial Determinants

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