A Review of Concepts and Measurement Methods of Firm Size

Firm size represents the scope and scale of a company's activities. Often, the indicators used to define firm size reflect the company's performance rather than its physical capacity (Tarafi, ۲۰۰۶). Firm size can be measured through various methods, including total sales, the book or market value of total assets, the book or market value of common stock, the book or market value of shareholders' equity, the price-to-earnings ratio, the book-to-market value ratio of shares, the number of employees, or a combination of these factors. This study explores the concepts and measurement methods of firm size as a variable.

کلیدواژه ها:

Firm size ، Concepts and measurement methods