Capital ratio

The article examines the impact of capital structure (CS) on financial performance (FP) of hotel firms. A sample size of 72 of 3 - 5 star hotel firms in Hanoi city, Vietnam in a period of 3 years from 2016 to 2019 has been taken to analyze. Firm FP is measured by ROA, ROE, ROS.

10p viwalton 02-07-2024 1 1   Download

This study aimed to examine the impact of financial decisions on default risk of Vietnam listed construction enterprises, including three decisions: financing, investing and distribution. The research analyzed a sample of 16 construction companies listed in the Hochiminh Stock Exchange of Vietnam, from 2012 to 2021 by using panel data regression models such as Pooled OLS, FEM, REM.

9p leminhvu111 07-06-2024 1 0   Download

This research delves into the assessment of Capital Adequacy Ratio (CAR) among Joint-Stock Commercial Banks (JSCBs) in Vietnam from 2015 to 2022. It investigates the variations in CAR over this period and explores its association with key financial metrics, including Return on Assets (ROA), Deposit Ratio (DEP), Liquidity (LIQ), Loan-to-Asset Ratio (LOA), Loan Loss Reserve (LLR), Non-Performing Loan Ratio (NPL), Leverage (LEV), bank size (SIZE), and the scale of board governance (BoardS).

9p leminhvu111 07-06-2024 2 0   Download

Research findings have demonstrated a statistically significant negative correlation between profitability, growth, and liquidity and the capital structure measured by the debt ratio. Although it also decreases with non-debt tax shields, this variable does not have statistical meaning with the dependent variable. Size is the only variable with a positive correlation coefficient, but no statistical significance was found either. The results of the study can help these firms build a reasonable capital structure to enhance their intrinsic value.

15p leminhvu111 07-06-2024 1 0   Download

LPBank a relatively young joint-stock commercial bank, has identified its direction as being a market-responsive leader. To effectively compete with domestic and international counterparts, LPBank requires sustainable business solutions to increase income.

9p leminhvu111 07-06-2024 1 0   Download

This study aims to investigate the relationship between Islamic performance index involving Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), Islamic revenues vs Non-Islamic revenues and the efficiency of intellectual capital including physical capital, human capital and structural capital on the financial performance of companies by consdring the supply chain management strategy: Return on total assets (ROA).

12p longtimenosee10 26-04-2024 1 1   Download

This study examines 265 Malaysian listed firms for year 2015 (during) and 2016 (after) GST implementation period. The OLS regression results report that there is significant relationship of corporate governance in firm operating performance particularly during and after GST implementation. Board independent, CEO age and family CEO have positively contribute to sales growth during and after GST implementation. For working capital effectiveness during and after GST implementation, the CEO age and family CEO delineate significant positive association with operating performance (current ratio).

11p longtimenosee10 26-04-2024 3 1   Download

The fastest rate of development a company may experience while still retaining its capital structure was known as its sustainable growth rate. The company may have liquidity issues if its growth rate exceeds its sustainable growth rate as a result of a change in capital structure and excessive debt expansion. However, when a business grows at a rate that was below what is sustainable, it eventually stagnates.

8p longtimenosee09 08-04-2024 7 2   Download

In this paper, the author studies the impact of capital adequacy ratio on credit performance of Vietnamese commercial banks for both growth and credit risk aspects. Evaluate in detail and compare the difference of this relationship between commercial banks with different characteristics. Proposing a number of recommendations to help bank administrators and regulators be more proactive when assessing the impact of capital adequacy ratio on the individual characteristics of each bank.

10p longtimenosee09 08-04-2024 3 1   Download

The study concluded there is a positive strong relationship between performance and the independent variables as shown by the Pearson‟s co-efficient correlation which is significant as indicated by the P-value at 95% level of confidence. There are various determinants of supply chain performance that contributes to efficient and effective performance of supply chain in the organization namely ICT, knowledge and information sharing, trust, culture and joint decision making.

9p longtimenosee07 29-03-2024 4 2   Download

With the advancement of information and communication technologies, supply chain integration has been considered a strategic tool for firms to improve their competitiveness. The supply chain integration within processes and between organizations has enhanced value creation. The purpose of this study was to determine the effect of profitability ratios, capital structure, exchange rates, interest rates, inflation on the value of manufacturing companies listed on the Indonesia stock exchange in 2008- 2017 based on the supply chain management.

5p longtimenosee06 27-03-2024 5 1   Download

The commercial banks are constantly implementing capital adequacy to meet Basel standards, primarily through the issuance of bonds to increase tier 2 capital sources to ensure capital safety and mobilize capital. Long-term to meet the market’s borrowing needs. For that reason, this article aims to study the factors affecting the capital adequacy ratio of joint-stock commercial banks in Vietnam to consider the impact of macroeconomic and internal factors.

8p longtimenosee04 06-03-2024 10 1   Download

Continued part 1, part 2 of ebook "Practical financial accounting: Advance methods, techniques and practices" provides readers with contents including: assets categories and business transaction; practical accounting for material, production and labour; value added accounting; budgetary control; working capital and financial decision making; financial system and leverage; ratio analysis and financial statements;...

138p tuongnhuoclan 27-11-2023 10 4   Download

Ebook "An introduction to business accounting for managers (4th edition)" includes such topics as accounting for inflation, the significance of cash management and control and the development of accounting standards, many of which have not been treated in any single, recent, competitive work. This fully revised and updated version incorporates changes in current legislation and in attitudes towards financial analysis, the interpretation of annual accounts and the use of financial ratios, as well as a new chapter on capital investment appraisal.

230p tuongnhuoclan 28-11-2023 6 3   Download

Ebook "CIMA exam practice kit: Financial accounting and tax principles (Paper P7, 2005 edition)" to provide for the Institute, together with the practical experience requirements, an adequate basis for assuring society that those admitted to membership are competent to act as management accountants for entities, whether in manufacturing, commercial or service organisations, in the public or private sectors of the economy.

366p tuongnhuoclan 28-11-2023 9 5   Download

Ebook "From basel 1 to basel 3: The integration of state of the art risk modeling in banking regulation" proposed rules are presented and key issues regarding implementation of the accord identified. The model used to calibrate the capital requirements under Basel 2 is analyzed and projected forward to present what could be key new elements in the future Basel 3 regulation.

314p tuongnhuoclan 28-11-2023 8 5   Download

Continued part 1, part 2 of ebook "Cost accounting: Analysis and control" provides readers with contents including: relevant costs for decisions; direct costing and absorption costing; budgetary planning; budgetary control; standard costing; linear programming and cost accounting; capital budgeting; project financing and the cost of capital; the analysis of capital investment decisions; risk and uncertainty in capital budgeting;...

164p tuongnhuoclan 27-11-2023 9 4   Download

Continued part 1, part 2 of ebook "CIMA’S official learning system: Financial accounting and tax principles (Paper P7, 2007 edition)" provides readers with contents including: inventories and construction contracts; non-current intangible assets; share capital transactions; recognition and disclosure of other significant accounting transactions; working capital ratios; sources of short-term finance and types of investment; working capital - receivables and payables;...

372p tuongnhuoclan 27-11-2023 7 4   Download

Continued part 1, part 2 of ebook "CIMA’S official study system: Financial accounting and tax principles (Paper P7, 2006 edition)" provides readers with contents including: inventories and construction contracts; non-current intangible assets; share capital transactions; recognition and disclosure of other significant accounting transactions; working capital ratios; sources of short-term finance and types of investment; working capital - receivables and payables; working capital inventory; working capital cash; preparing for the examination;...

390p tuongnhuoclan 27-11-2023 5 4   Download

Ebook "How to understand business finance (Second edition)" is written for those managing a business in a real market. It provides a quick and effective course in financial literacy, aimed at the pursuit of business growth, in the context of the journey of a business from initial set-up through its first year of trading. As well as learning how to understand balance sheets and profit and loss accounts, readers will also learn the principles of: market dynamics; budgeting and forecasting; fixed and variable costs;...

177p tuongnhuoclan 27-11-2023 8 5   Download