Regression Analysis of Finance and Accounting

Finance and
Accounting

Table of Contents
RESEARCH METHODOLOGY.........................................................................................................................3
DATA ANALYSIS USING SPSS........................................................................................................................4
REGRESSION ANALYSIS OF RETURN ON ASSETS......................................................................................4
REGRESSION VALUE OF MARKET VALUE.................................................................................................7
REGRESSION VALUE OF DIVIDEND PER SHARE........................................................................................9
REGRESSION VALUE OF OPERATING MARGIN.......................................................................................11
REGRESSION VALUE OF NET INCOME....................................................................................................13

RESEARCH METHODOLOGY
It is that part in the research which helps in gathering right kind of data for the study. It is
the systematic and scientific procedure through which accurate data for the study is gathered and
analysed. This section also helps in attaining aim and objective in right manner by inspecting the
hypothesis and theories. In this part research problem is also being addressed effectively with the
help of collected and evaluated information. The readers of the study are also interested to know
the type of data used so that overall validity and reliability of the study can be maintained
appropriately.
Research philosophy: There are two types of research philosophies which are as
positivism and interpretivism. According to the current investigation, investigator has selected
positivism philosophy. This is because using this objective data is gathered that helps in
understanding the social world in effective way. The positivism philosophy also helps in
identifying the correct trend and pattern prevailing in the society.
Research approach: Research approach is that part in the research which helps in
addressing the research problem in effective way. This sub parts are further divided into types
that are deductive and inductive approach. According to the present research, investigator has
opted for deductive research approach. This is because it helps in testing the existing hypothesis
which is formulated after the research problem is identified. Using this existing hypothesis is
being addressed using quantitative data.
Research strategy: It is that part in the methodology which helps in providing the path
to the thought and idea of the investigation. This is that layer through which data is gathered in
right way. Survey, case study, experimental research, action research and many more are some
kinds of research strategies. As per the existing investigation, investigator has chosen case study
research strategy. The main reason is empirical study in depth manner is done with the help of
numerical data.
Research choice: There are three types of research method which are quantitative,
qualitative and mixed method. In the current investigation investigator has selected quantitative
research method. The main advantage to use this method is that numerical information is

gathered and analysed. Data is gathered and analysed in numbers and figure that show true
picture. Overall reliability is also maintained with the help of quantitative data.
Time horizon: It is the time framework that helps in knowing the point of time at which
data need to be collected and whole investigation will be completed. There are two-time horizon
that are cross sectional and longitudinal. As per the present research, cross sectional time horizon
is used to gather data in single time and complete the overall investigation in shorter time
duration.
Data collection method: There are two source for collecting data which are primary and
secondary. In the existing investigation, investigator has selected secondary source. This is
because it helps in gathering wider second hand information for the study. The data is collected
using books, journal, magazine and online site.
Data analysis: As per the current investigation the data is being inspected using SPSS
tool. This is because using this numerical data can be gathered accurately as well as hypothesis
can be tested effectively.
DATA ANALYSIS USING SPSS
In the current research investigator has inspected the raw data with the help of SPSS tool so that
useful information can be obtained. In this software the function which is performed by the
researcher is regression and correlation analysis. Regression is a statistical analysis which helps
in determine the relationship between the two variable which are independent and dependent
variable. Using this method researcher will identify the impact of between the two variable in
significant manner.
REGRESSION ANALYSIS OF RETURN ON ASSETS
H0: There is no significant impact of community spending on return on assets on selected companies
H1: There is significant impact of community spending on return on assets on selected companies
Descriptive Statistics
Mean Std. Deviation N
Community spending 15.3106 28.76537 440
Return on Assets 11.0241 34.06348 440