Return on equities

In this study, financial performance is assessed through three indicators ROA (return of assets), ROE (return of equity), NIM (net profit margin). Based on previous domestic and foreign studies, the research has selected a suitable model for Vietnam with 08 factors affecting financial performance including bank size (SIZE), equity to total assets (CAP), operating expenses to operating income (CIR), risk provision (RISK), bank age (AGE), fixed assets to total assets (TANG), gross domestic product growth rate (GDP) and inflation rate (INF).

9p longtimenosee09 08-04-2024 3 2   Download

The paper deals with the task of assessing the financial condition of enterprises. To solve it, we prove the necessity of building a neural network model for supply chain. A set of financial ratios is defined as the input parameters of the model: the current liquidity ratio of the enterprise, the equity ratio, the equity turnover ratio, and the return on equity ratio. The output parameters were the types of the financial condition of enterprises: an unstable state (regression), a normal state (stable) and an absolutely stable state (progression).

6p longtimenosee09 08-04-2024 2 1   Download

The global crisis in 2008 has a tremendous impact on Indonesian economic stability. It ultimately led to increases in asset prices including property. It drives investors to invest in property companies namely stock. Thus, this study aims to examine the effect of Economic Value Added, Return on Equity, and Earnings per Share toward Stock Price. Also, the role of Price Earnings Ratio as a Moderating Variable in the relationship among variables studied. The secondary data obtained from annual reports, financial statements.

7p longtimenosee06 27-03-2024 3 2   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

The government’s supply chain management (SCM) system is not adequately implemented in stateowned enterprises (SOEs). There are weaknesses in the SOEs SCM enablers, strategies, policy implementation and poor enforcement of government SCM rules and regulations. This purpose of this study to determinant between government ownership (GOV), insider ownership (INSIDER) and bank dummy (Dbank) on company financial performance. In this study, financial performance is measured by return on equity (ROE). The population and sample consists of 20 government companies in Indonesian Public Listed.

5p longtimenosee04 06-03-2024 3 0   Download

This study uses supply chain management that is consistently listed in the Jakarta Islamic Index (JII) for 2014-2018 periods and has complete data that can be processed and analyzed. The result of this study shows that Turn Over Inventory and Total Asset Turn Over have a positive and significant effect on Return on Assets, and Debt to Asset Ratio has a negative and significant effect on Return on Assets. But Current Ratio, Cash Turn Over, and Debt to Equity Ratio have no effect on Return on Assets.

6p longtimenosee04 06-03-2024 0 0   Download

Continued part 1, part 2 of ebook "Accounting information and equity valuation: Theory, evidence, and applications" provides readers with contents including: casting theoretical light on the empirical valuation literature; valuing multiple-segment firms, how segment-level data are incrementally relevant; a valuation-based theory of corporate divestiture, why financial reporting may fail to resolve information asymmetries; accounting information and equity returns, a derivative of the value function;...

133p mocthanhdao0210 20-11-2023 6 4   Download

This study aims at the impacts of diversification strategies on the Vietnamese bank’s performance. Using a sample of 13 listed banks from 2010 to 2019 and System Generalized Method of Moments (Sys-GMM) regression method, the author finds that income diversification results to lower bank profitability, as measured by the bank’s return on assets and return on equity.

12p viberkshire 09-08-2023 10 5   Download

Lecture Fundamental accounting principles (21e) - Chapter 15: Investments and international operations. After completing this chapter you should be able to: Distinguish between debt and equity securities and between short-term and long-term investments, describe how to report equity securities with controlling influence, compute and analyze the components of return on total assets,...

45p haojiubujain05 27-07-2023 6 3   Download

The aim of this study is to determine the relationship between sustainability accounting report and financial performance of listed companies on the Hanoi Stock Exchange (HNX). The study used unweighted disclosure index method to assess the sustainability accounting reporting of listed companies on the HNX with 33 items of disclosure compiled from Circulation No.155/BTC, Circular No.200/BTC and Vietnamese Accounting Standards (VAS).

7p nhanchienthien 25-07-2023 6 5   Download

The main purpose of this paper is to show a sustainable growth rate in 2018 and 2019 for 44 enterprises in Viet Nam belonging to the transportation construction and pharma sectors. Likewise, this paper is concerned with the comparison of the enterprise sustainable growth rate per stated sectors, the determination of existence of possible differences in their height in 2019 in relation to 2018 and with an overview of inflation effect on sustainable growth rate in selected sectors based on comparative analysis.

9p nhanchienthien 25-07-2023 6 4   Download

Continued part 1, part 2 of ebook "Handbook of asset and liability management: From models to optimal return strategies" has presents the following content: tools for asset and liability managers; simulation tools for interest rates and other financial indexes; economic value and new risk indicators associated with the basel II and solvency II regulatory perspective; optimal return strategies; conclusions on the alm of tomorrow; annexes;...

266p dieptieuung 20-07-2023 18 7   Download

Ebook Investments (Tenth edition): Part 2 presents the following content: Chapter 9 the capital asset pricing model, chapter 10 arbitrage pricing theory and multifactor models of risk and return, chapter 11 the efficient market hypothesis, chapter 12 behavioral finance and technical analysis, chapter 13 empirical evidence on security returns, chapter 14 bond prices and yields, chapter 15 the term structure of interest rates, chapter 16 managing bond portfolios, chapter 17 macroeconomic and industry analysis, chapter 18 equity valuation models, chapter 19 financial statement analysis, chapte...

761p haojiubujain01 06-06-2023 7 4   Download

The focus of this research is to identify the important steps and considerations that influence Australian fund manager’s property allocation decisions, and to suggest ways to improve institutional allocation decisions towards property investments, which traditionally offers stable, income focused returns. This is important for funding the retirement of Australia’s growing and aging population, and to combat the continued effects of the recent Global Financial Crisis on the equities and bond markets.

376p runthenight04 02-02-2023 14 2   Download

This study investigates the impact of service delivery technology on bank performance by using the sample data of 21 Vietnamese commercial banks over the period 2007-2019. The study uses return on equity (ROE) and net interest margin (NIM) as a dependent variable representing bank performance.

5p visherylsandber 04-07-2022 29 6   Download

This study investigates the impact of changes in business condition such as economy and tourism growth especially with or without crisis events on the profitability of accommodation service companies listing in Vietnam stock market. The indicators of corporate profitability under consideration are return on sales (ROS), return on assets (ROA) and return on equity (ROE).

7p alucardhellsing 04-05-2022 7 1   Download

Research results indicate that: (1) Financial leverage has no impact on ROS and ROCE, (2) Financial leverage has a negative impact on ROA, and (3) Financial leverage has a positive impact on ROE. In accordance with the research findings and the paper proposes, the State needs to consider both having timely interventions and loosening monetary policy in order to promote the development of the stock market and solve the problems that many companies trading real estate faced during the time of raising capital.

17p huyetthienthan 23-11-2021 16 2   Download

This study delved into the impact of debt to equity ratio on return on assets (ROA) and return on equity (ROE). The research data was collected from the financial statements of 73 construction companies listed on the Vietnam’s stock market during the period from 2008 to 2015. The research results showed that in listed construction companies, the debt to equity ratio negatively affects return on assets and return on equity. In addition, firm size, revenue growth rate and asset turnover ratio have negative impacts on ROA and ROE, while firm age has positive impact on both ROA and ROE.

12p huyetthienthan 23-11-2021 21 2   Download

The results show that although stock portfolios carried market risk, a market risk premium is not significant. In contrast, size and book to market effects play a role in asset pricing. From that, investors will have a certain basis of evaluation in these factors when making investment decisions in order to get a better chance of receiving an expected return.

12p vijihyo2711 25-09-2021 13 1   Download

The purpose of this research is to findout the impact of liquidity transformation on capital adequacy ratio (CAR) of Vietnamese commercial banks. By using Generalized Least Square regression model for 16 Vietnamese banks in the period 2012-2020 with dependent variable ‘capital adequacy ratio CAR’, independent variable ‘lag liquidity transformation LTG t-1’ and some additional control variables (namely: the lag capital adequacy ratio CARt-1, return on equity ROE, credit risk CRSK, gross domestic product GDP...

15p caygaocaolon12 09-07-2021 25 2   Download