期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2014
卷号：3
期号：07
页码：49-64
出版社：European Society of Business and Social Sciences
摘要：In this paper we present a linear regression analysis of the dependence between the economical solvency variables and profitability (ROA) This is applied to companies that fall within the R&D&I activity sector for 2012. This one has been applied to a statistical sample of more than 1,200 corporations. The study is limited for the companies from the Iberian Peninsula. SABI is the database that`s was used. The objective of this analysis is to determine that solvency can be explained in terms of economic profitability. It was doing the statistical linear regression for each credit category (where “A” is the highest credit category and “F” the worst). Study results support the correlation between variables. It also shows different levels of correlation based on credit rating group.
