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The contribution of capital investment and selling expenses on sales revenue: An analytical study of Jordanian industrial corporations (2004-2014)

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  • Adnan Gharaibeh

    (The University of Jordan)

Abstract

This paper investigates how sales revenue are influenced by increasing the amount of investment in fixed assets and distribution expense's derived from corporate financial reports, the study used sales revenue, fixed assets, selling & distribution expenses, and lag of fixed assets as nonprofit parameters. We examined the financial statements of (11) industrial sector listed on Amman Stock Exchange for the period 2004 to 2014. The result shows that The results shows a positive relationship between sales revenue with fixed assets and selling & distribution expenses, and insignificant relationship between the lag variable of fixed for one year, and sales revenue,. The study concluded that lag of fixed assets indicators were less valued in capital investment decisions during this period.

Suggested Citation

  • Adnan Gharaibeh, 2016. "The contribution of capital investment and selling expenses on sales revenue: An analytical study of Jordanian industrial corporations (2004-2014)," Journal of Social Sciences (COES&RJ-JSS), , vol. 5(4), pages 540-547, October.
    • Handle: RePEc:jso:coejss:v:5:y:2016:i:4:p:540-547
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    References listed on IDEAS

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    1. Francisco Starke & Rangamohan V. Eunni & Nuno Manoel Martins Dias Fouto & Claudio Felisoni de Angelo, 2012. "Impact of ISO 9000 certification on firm performance: evidence from Brazil," Management Research Review, Emerald Group Publishing Limited, vol. 35(10), pages 974-997, September.
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