The associations of manufacturing firm-level characteristics with erniings per share : empirical evidence from listed companies in Qatar

الملخص EN

This study aims to investigate the associations of firm-level characteristics (firm size, firm leverage, and firm age) with EPS among listed manufacturing companies in Qatar during the periods ranging from 2011 to 2015.

The final sample in this study consists of 40 manufacturing observations.

The OLS regression shows that firm size and firm age are associated positively with EPS.

Conversely, no significant relationship has been reported between firm leverage and EPS of Qatari manufacturing companies.

The results of this study are of importance to policy-makers at the country and company levels in terms of issues related to firm performance.

Further, the additional empirical evidence provided by this study could be used by the future research to understand more about firm performance issues in the Qatar setting in particular and in other Arab countries in general