Leverage and Profitability

The purpose of this paper is to study the effects of tax optimization strategies used by Vietnamese companies for earning management through the use of temporary difference between accounting and taxable profit. Following the model of Cindy (2021), we leverage quantitative methods, built models and tested the impact of 08 factors on earning management (EM), tax optimization (ETR), deferred tax asset (DTA), deferred tax liability (DTL), deferred tax expense (DTE), company size (SIZE), financial leverage (LEV), return on assets (ROA), cash flow from operating activities (CFO).

13p viormkorn 27-09-2024 5 2   Download

The panel vector auto regression model is estimated using three main variables related to with profitability, financial liquidity, and financial leverage for 94 manufacturing companies from 2000 to 2017 in Indonesia. The aim is to examine the impact of oil price shocks on the ROA (profitability), CR (financial liquidity), and DER (financial leverage). The impulse reaction function of samples reveals some remarkable results. First, the response of ROA, DER, and CR appears to be consistent in many ways. Second, either Brent oil or WTI oil gives the same result for these variables.

5p nguyenxuankha_bevandan 13-08-2020 32 2   Download

The main objectives this study was investigating the determinants of capital structure of the selected private Bank in India.

7p guineverehuynh 21-06-2020 33 2   Download

This paper evaluates the financial performance of the ICICI bank such as, profitability ratio, liquidity ratio, leverage ratio, growth ratio, net profit margin, ROE, ROA, debt equity ratio, current ratio, quick ratio, cash ratio, debt ratio, interest coverage ratio etc.

10p guineverehuynh 22-06-2020 13 0   Download

Constance (Connie) Porter is an Assistant Professor in the Marketing Department of Mendoza College of Business, University of Notre Dame. Porter researches trust and relationship management, with an emphasis on interactive, social-media marketing environments. Porter teaches courses in customer relationship management and marketing & technology, where students learn how to build and grow profitable relationships with customers, especially by leveraging the power of information and technology.

31p digiworldhanoi 02-12-2009 236 77   Download