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국내 레스토랑 기업의 재무 특성 정보와 수익성간의 관계에 관한 연구
Author
강석우, 안성근
Journal Title
Culinary Science & Hospitality Research
Publication Year
2008
Topics
Summary
This study analyzed the causal relationships among flexibility, growth, and profitability variables, which are the financial indexes of restaurant enterprises. The analysis revealed that total asset growth rate influenced profitability variables, while net sales growth rate and asset turnover also affected profitability. Current ratio and interest coverage ratio impacted ROA, and debt-to-equity ratio and current ratio influenced ROE.
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