JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Vol 28 No 1 (2021): April

Firm Size, Firm Age, and Firm Profitability: Evidence from China

Md. Jahidur Rahman (Department of Accounting, Wenzhou-Kean University, Wenzhou, Zhejiang Province, China)
Liu Yilun (Wenzhou-Kean University, Wenzhou, Zhejiang Province, China)



Article Info

Publish Date
30 Apr 2021

Abstract

This study aims to investigate the relationship among firm size, firm age, and firm profitability in China’s stock market. We use data from all the public firms in China’s stock market from 2008 to 2018 and adopt a fixed effects model to examine these relationships. We find a positive relationship between firm size and profitability and a negative relationship between firm age and profitability, which is consistent with existing studies conducted in other countries. The findings of our study can contribute to future research in China by offering a sound basis and appropriate reference point, given that no previous research has been conducted in China on this exact topic. This study also offers a comprehensive model for use in future studies.

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Journal Info

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Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to ...