Returns and profitability

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 2 0   Download

This paper presents the impact of applying the supply chain strategies on the financial sector to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The global economic situation in the last decade has left stakeholders in Nigerian financial sector struggling to meet up with profits/returns expected from them by their investors.

12p 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 1 1   Download

Part 1 of ebook "Company valuation under IFRS: Interpreting and forecasting accounts using International Financial Reporting Standards" provides readers with contents including: Chapter 1 – It’s not just cash, accounts matter; Chapter 2 – WACC – Forty years on; Chapter 3 – What do we mean by ‘return’; Chapter 4 – Key issues in accounting and their treatment under IFRS;...

193p tuongnhuoclan 27-11-2023 8 5   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

Ebook "Profitable marketing communications: A guide to marketing return on investment" introduces investment disciplines and strategies to marketing practices and gives insight into how marketers have delivered outstanding marketing return on investment (ROI) for the companies. Finally, it provides a blueprint to maximize the returns from marketing communications.

224p loivantrinh 29-10-2023 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 9 4   Download

Lecture Financial accounting (8/e) - Chapter 6: Reporting and interpreting sales revenue, receivables, and cash. In this chapter, students will be able to understand: Apply the revenue principle to determine the accepted time to record sales revenue for typical retailers, wholesalers, manufacturers, and service companies; analyze the impact of credit card sales, sales discounts, and sales returns on the amounts reported as net sales; analyze and interpret the gross profit percentage.

15p haojiubujain05 27-07-2023 5 2   Download

Lecture Fundamental accounting principles (21e) - Chapter 21: Cost allocation and performance measurement. After completing this chapter you should be able to: Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard; analyze investment centers using profit margin and investment turnover.

42p haojiubujain05 27-07-2023 3 3   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 7 4   Download

Ebook Social marketing to the business customer: Listen to your B2B market, generate major account leads, and build client relationships – Part 2 presents the following content: Chapter Eight: Choosing platforms; Chapter Nine: A non-techie’s guide to choosing platforms; Chapter Ten: Social platforms in use; Chapter Eleven: Pick your spots: planning social marketing campaigns; Chapter Twelve: Lead generation; Chapter Thirteen: Profiting from communities; Chapter Fourteen: Return on investment; Chapter Fifteen: What’s Next for B2B social media?

148p runthenight07 13-03-2023 6 6   Download

Lecture Managerial Accounting - Chapter 12: Planning for Capital Investments. After studying this chapter, you should be able to: Discuss capital budgeting evaluation, and explain inputs used in capital budgeting; describe the cash payback technique; explain the net present value method; identify the challenges presented by intangible benefits in capital budgeting; describe the profitability index; indicate the benefits of performing a post-audit; explain the internal rate of return method; describe the annual rate of return method.

62p runordie4 27-06-2022 12 2   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

Lecture Engineering economy - Chapter 4: The time value of money. After completing this section, you will understand knowledge about: explain time value of money calculations and to illustrate economic equivalence; return to capital in the form of interest and profit is an essential ingredient of engineering economy studies; simple interest is used infrequently; computation of simple interest;...

44p bachkhinhdaluu 03-12-2021 14 1   Download

This study investigates an impact of working capital management (WCM) on profitability of industrial companies listed in Hochiminh Stock Exchange (HOSE). The author uses 352 observation samples from 44 industrial enterprises listed on HOSE over the 8-year period from 2010 to 2017. Return on Asset (ROA) and Tobin’s Q (TQ) are respectively selected as the dependent variables for book value and market value of profitability.

20p huyetthienthan 23-11-2021 5 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 15 1   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 20 1   Download

The article presents the impact of working capital management efficiency on the food industry in some countries in Eurozone. The working capital management efficiency was assessed by means of the inventory, accounts receivables, current liabilities, turnover cycles, cash conversion cycle, and rates of return from non-financial assets.

7p viuchinaga2711 25-10-2021 16 2   Download

Chapter 11 - Performance measurement in decentralized organizations. Managers in large organizations have to delegate some decisions to those who are at lower levels in the organization. This chapter explains how responsibility accounting systems, return on investment (ROI), residual income, operating performance measures, and the balanced scorecard are used to help control decentralized organizations.

20p lovebychance05 16-06-2021 20 1   Download

Chapter 13 - Planning equity financing. The goals of this chapter are: Explain how companies plan for debt versus equity financing, describe how partnership profits and losses are allocated, discuss the process of raising capital through equity financing in a corporation, explain the process of giving shareholders a return on investment, compare and contrast stock dividends and stock splits.

15p lovebychance05 01-06-2021 15 1   Download