Int. J. Business Excellence, Vol. 23, No. 1, 2021 1
Copyright © 2021 Inderscience Enterprises Ltd.
Factors affecting the profitability of Indian listed
firms: a panel data approach
Eissa A. Al-Homaidi* and Najib H.S. Farhan
D/O. Commerce,
Aligarh Muslim University, India
Email: eissa.alhomaidi2020@gmail.com
Email: Najib720000@gmail.com
*Corresponding author
Waleed M. Alahdal
D/O. Commerce,
Banaras Hindu University, India
Email: waleed.abdulhadi1@bhu.ac.in
Amgad S.D. Khaled
D/O. Business Administration,
Aligarh Muslim University, India
Email: amgad2014saeed@gmail.com
Moatasem M. Qaid
D/O. Commerce,
Babasaheb Ambedkar Marathwada University, India
Email: moatasemalhage@gmail.com
Abstract: The aim of this study is to empirically investigate the factors that
affect the profitability of 1,308 listed firms operating in Bombay Stock
Exchange (BSE) in India for the time period from 2011 to 2018. The research
uses (pooled, fixed and random effect) models. Profitability is the dependent
variable measured by three indicators which are return on equity (ROE) and
earning per share (EPS). Liquidity (CR), leverage (LEV), company efficiency
(CEFF), firm size (FSIZE), and working capital (WC) are considered as
independent variables. The results of the study show that leverage, company
efficiency, and firm size have a strong relationship with profitability measured
by ROE. The results also reveal that company efficiency and firm size have a
positive association with firms’ profitability measured by ROE and EPS. The
current research has three practical implications. First, it seeks to fill an existing
gap in the literature of listed firms’ profitability in Indian firms. Second, it
provides new empirical evidence using different statistical analysis tools as a
methodological contribution and used new variables. Finally, the present study
brings useful insights and empirical evidence on the factors affecting
profitability of Indian listed companies which are very beneficial for both
internal users and external.