This study investigates the linear relationships between key financial performance indicators Return on Assets (ROA), Earnings per Share (EPS), Return on Equity (ROE), and Profit Margin (PM) and market prices of automotive companies. A robust dataset from the ORBIS database covering the period from 2019 to 2023 served as the foundation for conducting a Pearson correlation analysis. Findings indicated statistically significant yet moderate correlations between the examined financial indicators and market prices. EPS demonstrated the strongest positive relationship with market valuations, reflecting its significance in investor assessments. ROA and PM revealed weaker but still meaningful correlations, highlighting their moderate relevance. ROE showed the weakest correlation with market prices. Additionally, significant intercorrelations among financial indicators themselves were observed. These insights establish a foundational empirical framework beneficial for future advanced predictive analyses within the automotive industry.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 65-71
DOI: 10.24387/CI.SI.2025.2.11
A cikk megtekinthető: http://controllerinfo.hu/wp-content/uploads/2025/12/CI_különszám_2025_2_11.pdf
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