Document Type : Original Research

Authors

• Mohammad Reza Mehrabanpour ¹
• Haider Rabiei ²

¹ Assistant Professor, University of Tehran Faculty member of Tehran University

² Teacher at the University of Tehran and financial, economic and investment strategies consultant

Abstract

The growth of corporate assets is considered one of the key indicators for evaluating management performance and the financial position of economic entities. Various factors, including return on assets (ROA), capital structure, financial leverage, operational risk, productivity, and cost policies, can influence corporate asset growth. This paper aims to examine the relationship between significant accounting and financial concepts and the growth of corporate assets. The research is applied in its objective and descriptive-analytical in its methodology, based on library studies. In this study, utilizing scientific resources, specialized books, and articles in the fields of accounting and financial management, the role of concepts such as return on assets, capital structure, financial leverage, operational risk, productivity, and costs in the process of corporate asset growth has been investigated and analyzed. The results indicate that optimal resource management, appropriate selection of capital structure, control of operational risks, and improvement of productivity can play a significant role in increasing profitability and, ultimately, the sustainable growth of corporate assets.

Keywords

• Asset Growth
• Return on Assets (ROA)
• Capital Structure
• Financial Leverage
• Operational Risk
• Productivity

Main Subjects

• Accounting
• Financial Management