The Performance of Italian Clothing Firms for Shareholders, Workers and Public Administrations: An Econometric Analysis

Simona Aquino

The IUP Journal of Accounting Research and Audit Practices, 2011, vol. X, issue 1, 20-37

Abstract: This paper presents an econometric analysis of the relationship between different indicators of performance of Italian clothing firms. The focus is on the empirical analysis of the process of value creation of Italian clothing firms for three categories of stakeholders: shareholders, workers, and public administrations. The accounting ratios used in the empirical analysis explain about 40% of inter-firm variability of Return on Equity (ROE), 32% of inter-firm variability of labor cost per employee, and 97% of inter-firm variability of taxation of firms per employee.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:10:y:2011:i:1:p:20-37

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