Profitability ratios

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

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

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 research paper focuses on examining the relationship between the cash conversion cycle (CCC) and the profitability of Food and Beverage (F&B) companies in Vietnam by utilizing quantitative models. Analyzing a sample of 23 companies in the period from 2015 to 2021, the study revealsthat a reduction in the CCC positively influences profitability, as measured by the return on assets (ROA) ratio.

14p gaupanda024 04-04-2024 3 1   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 purpose of this study is to evaluate, compare and rank the overall efficiency based on the annual reports of companies in Malaysia stock market by using Data Envelopment Analysis (DEA). The analysis is carried out on 15 government-linked companies (GLCs) where cross-sectional data between periods of 2013 to 2017 were evaluated. Three efficiency input were considered including return on assets, return on equity and tobin’s q where the outcome or outputs were profitability.

5p longtimenosee04 06-03-2024 2 1   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

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

Part 1 of ebook "Profitability, accounting theory and methodology: The selected essays of Geoffrey Whittington" provides readers with contents including: empirical studies based on company accounts; specification of empirical models; a comment on the efficient markets interpretation of a relative decline model; the economic rate of return and the accountant;...

202p mocthanhdao0210 19-11-2023 6 3   Download

Capital investment decisions are among the most important financial decisions of a firm, which effect a business’s survival. This paper investigates the impact of capital investments on firm financial performance to provide insight for future capital investment decisions of companies.

10p viengels 25-08-2023 3 2   Download

Part 1 of ebook "Basic management accounting for the hospitality industry" provides readers with contents including: introduction to management accounting; the balance sheet; the profit and loss account statement; adjustments to the balance sheet and the profit and loss account; the cash flow statement (also called the statement of cash flow); analyzing financial statements; ratio analysis and types of ratios; management of working capital;...

165p hanlinhchi 28-08-2023 7 4   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

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 7: Costing concepts. 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;...

13p haojiubujain04 27-07-2023 11 4   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 growth of Fast-Moving Consumer Goods - FMCG requires businesses to be more attentive and concerned about the role of the non-financial information disclosure to meet a competitive advantage and enhance long-term development. This research identifies factors that can affect the non-financial information level of the FMCG companies listed in Vietnam Stock Market. The results show that profitability ratio, business size, independent auditing firms and the number of members of board of directors have a positive impact on the company's nonfinancial information disclosure level.

12p nhanchienthien 25-07-2023 8 5   Download

The study has identified that the size variable (measured by the logarithm of total assets) and the growth variable (measured by revenue growth) have a positive effect on the rate of return, while the variable asset ratio Long-term assets over total assets have the opposite effect on the rate of return. Since then, the study has made useful suggestions for managers to increase profitability for securities companies.

9p nhanchienthien 25-07-2023 9 5   Download

The study "Misstatements prediction on financial statements of listed real estate companies on the Vietnam stock market" is based on Positive Accounting theory as well as F-SCORE model. The research data included 56 listed real estate companies on Vietnam stock market during the period from 2010 to 2017. Random Effects Logistic Regression model (Logit REM) is used to estimate this model.

13p nhanchienthien 25-07-2023 7 5   Download

Lecture Management accounting - Chapter 5: Cost – Volume – Profit relationships (CVP). This lecture will cover the following: the basic concepts; application CVP concepts; break - even point and target profit analysis; contribution margin method;... Please refer to content of this lecture!

16p diepvunhi 17-01-2023 9 2   Download

Advanced financial accounting - Lecture 18: Partnership. The main topics covered in this chapter include: admission of partners (issues); change of profit sharing ratio; revaluation of assets and liabilities or revaluation of net assets; calculation of goodwill; accounting treatment of goodwill;... Please refer to the lecture for details!

21p hanlamcoman 26-11-2022 7 2   Download