The Effect of Company Profitability on the Relationship between Physical Asset Management and Profit Sharing Strategy

Document Type: Original Research


Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran


The purpose of this study is to investigate the effect of company profitability on the relationship between physical asset management and profit sharing strategy. The net physical assets and the ratio of physical assets as asset management indicators and net profit margin is the profitability index of the company. In this research, financial information of 165 companies from the set of companies accepted in Tehran Stock Exchange for the period 2013 to 2017 was used. The hypothesis test was performed using multiple linear regression model. Eviews software was used for this purpose. The results show that the company's profitability has a positive effect on the relationship between physical asset management and profit sharing strategy; therefore, the management of physical assets enables the organization to increase its value through the optimal utilization of all available resources and provide the basis for maximizing profits and returns to investors.


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