Liquidity and profitability

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

The purpose of this study is to evaluate the factors affecting the operational efficiency of publicly listed manufacturing companies on the Vietnamese stock market during the period 2010-2022. With panel data of 1690 observations, the results indicate that the profitability ratio has been influenced by five factors. The most influential factors that positively affecting ROA must include Cashflow (coef = 0.947), while the other factors show statistical significance, but their coefficients suggest a relatively weak impact (debt, size, liquid, leverage).

12p leminhvu111 07-06-2024 0 0   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

This study aims to analyze the simultaneous relationship between supply chain strategy and profitability. This study will also analyze the effect of capital structure and profitability on firm value based on the supply chain strategy. Furthermore, it will analyze the factors that influence capital structure, profitability and firm value in manufacturing companies in Indonesia.

13p longtimenosee09 08-04-2024 2 0   Download

The study aims to identify the capital structure determinants in the presence of the supply chain of the listed construction firms in Vietnam. The determinants of capital structure are factors affecting firm financial leverage, including firm profitability, size, growth rate, fixed assets, liquidity, interest coverage and state ownership along with the supply chain activities.

7p longtimenosee06 27-03-2024 5 2   Download

Part 1 of ebook "Using analytics to detect possible Fraud: Tools and techniques" provides readers with contents including: Chapter 1 - Overview of the companies; Chapter 2 - The “norm” and the “forensic” preliminary analytics, basics everyone should know; Chapter 3 - The importance of cash flows and cash flow statements;...

136p mocthanhdao0210 19-11-2023 8 3   Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 6: Analysis of basic financial statements. After you have mastered the material in this chapter, you will be able to: Explain the importance of comparisons and trends in financial statement analysis; calculate the ratios related to the profitability and financial stability of a business, from a given set of financial statements;...

23p haojiubujain04 27-07-2023 6 4   Download

Corporate transparency and accountability build a socially responsible business, the action for sustainable development. This paper examines the relationship between corporate characteristics and corporate social responsibility disclosure (CSRD) of listed companies in Vietnam. In particular, it explores whether listing age, size, profitability, liquidity, gearing have a potential influence on levels of CSRD in the annual reports of Vietnam companies.

10p tethientran 27-07-2023 8 6   Download

Lecture Financial accounting (8/e) - Chapter 13: Analyzing financial statements. After studying this chapter, you should be able to: Explain how a company's business strategy affects financial analysis, discuss how analysts use financial statements; compute and interpret component percentages; compute and interpret profitability ratios; compute and interpret liquidity ratios; compute and interpret solvency ratios; compute and interpret market test ratios.

30p haojiubujain05 27-07-2023 6 3   Download

The study aims to identify the capital structure determinants of the listed construction firms in Vietnam. The determinants of capital structure are factors affecting firm financial leverage, including firm profitability, size, growth rate, fixed assets, liquidity, interest coverage and state ownership. The study is based on a data of 74 listed construction firms in the Hanoi and Ho Chi Minh Stock Exchange over the period 2014-2018. It is found that listed construction firms in Vietnam have high level of financial leverage and mainly rely on short-term debts.

15p nhanchienthien 25-07-2023 8 5   Download

Ebook Advanced accounting (11th edition): Part 2 presents the following chapters: Chapter 13 accounting for derivatives and hedging activities; chapter 14 foreign currency financial statements; chapter 15 segment and interim financial reporting; chapter 16 partnerships - formation, operations, and changes in ownership interests; chapter 17 partnership liquidation; chapter 18 corporate liquidations and reorganizations; chapter 19 an introduction to accounting for state and local governmental units; chapter 20 accounting for state and local governmental units - governmental funds; chapter 21 ...

385p runthenight04 04-01-2023 19 5   Download

Money and Banking: Lecture 24 provides students with content about: balance sheet of commercial banks; assets - uses of funds; bank capital and profitability; off-balance-sheet activities; bank risk; liquidity risk; credit risk; interest rate risk; trading risk; other risks;... Please refer to the lesson for details!

19p hanlamcoman 26-11-2022 14 4   Download

Coursework assignment Business analysis has present the content: the implementation of direct material cost in July, performance of the production manager for the month of July, form of material cost analyzing report, analyze the profitability and liquidity of the company in 2021 by benchmarking the textile industry index,...

9p duykhoa1801 23-05-2022 36 3   Download

This study investigates factors associated with the capital structure of pharmaceutical companies listed on Vietnam stock exchanges using secondary data from financial statements, annual reports, and management reports published from 2010 to 2019. We focus on firm characteristics (profitability, growth opportunity, tangible assets, liquidity, firm size and firm age) and corporate governance (pluralist executives). We find that profitability, tangible assets, and liquidity have negative correlations with debt ratio.

10p alucardhellsing 04-05-2022 16 1   Download

Lecture Principles of financial accounting - Chapter 12: Accounting for Partnerships. After studying this section will help you understand: describe the characteristics of the partnership form of business organization; account for the formation of a partnership; allocate and record profit or loss to partners,...

43p diepchilang 26-08-2021 9 2   Download

The research was conducted to prove empirically the impact of oil prices, interest rates, profitability, company size, and liquidity on leverage in mining sector companies in Indonesia. The study population was 47 companies in the mining sector, using the purposive sampling method, the research sample was selected as many as 32 companies in a period of 5 years from 2014 to 2018 so that 160 observations were obtained. The data analysis method used a random-effects model selected from panel data regression.

7p mynguyenha 21-07-2021 22 3   Download

The main contents of this chapter include all of the following: Balance sheet of commercial banks, assets: uses of funds, bank capital and profitability, off-balance-sheet activities, bank risk, liquidity risk, credit risk, interest rate risk, trading risk, other risks.

25p tradaviahe15 23-02-2021 14 3   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 29 1   Download

The main contents of the chapter consist of the following: Interpreting financial statements, profitability ratios, operating profit margin (net profit) ratio, ROCE ratio, liquidity and working capital ratios, working capital ratios, current ratio or working capital ratios,...

32p nanhankhuoctai10 23-07-2020 8 1   Download

The main contents of the chapter consist of the following: Interpreting financial statements, profitability ratios, operating profit margin (net profit) ratio, operating profit margin (net profit) ratio, liquidity and working capital ratios, long-term financial stability,...

29p nanhankhuoctai10 23-07-2020 7 1   Download