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Journal articles on the topic 'Balance sheet ratios'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

BARLEV, BENZION, and JOSHUA LIVNAT. "The Information Content of Funds Statement Ratios." Journal of Accounting, Auditing & Finance 5, no. 3 (1990): 411–33. https://doi.org/10.1177/0148-558x1989005003005.

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This study examines the incremental information content of funds statement ratios. The funds statement ratios are presumed to have incremental information content when the association with security returns is stronger than when only balance sheet and income statement ratios are used. The empirical results indicate that funds statement ratios possess incremental information content. Moreover, funds statement ratios seem to be more highly correlated with security returns than traditional ratios that are based on the balance sheet and income statement. These results are robust to various specific

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Dr. Satyanarayana Chadaram and Dr. Sonali Gopal Kale. "A study of Key Financial Ratios of State Bank of India." Journal of Global Economy 18, no. 2 (2022): 167–75. http://dx.doi.org/10.1956/jge.v18i2.644.

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Ratio analysis is a numerical method of understanding details into any financial statements; these are calculated from the balance sheet and income statement. Financial ratios offer banks a way to evaluate their financial performance. Ratios calculate the relationship between two or more factors of Balance sheet, P & L A/c, Cash flows etc. This paper tries to analysis varies key financial ratios of SBI.

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Vasilieva, Nadezhda K., Vladimir V. Shol, Daria A. Radionova, and Yaroslav V. Domnikov. "NORMALIZED BALANCE SHEET LIQUIDITY ESTIMATE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/3, no. 157 (2025): 119–27. https://doi.org/10.36871/ek.up.p.r.2025.04.03.015.

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The article discusses the main methods of assessing balance sheet liquidity. Absolute indicators of balance sheet liquidity were studied, groupings of balance sheet items by the level of liquidity were considered, and the main generally accepted ratios were reflected, which make it possible to draw a conclusion about the level of solvency. Factors affecting the normalization of the organization's balance are considered. Factors influencing formation of normalized solvency level are analyzed. Theoretical and methodological aspects of calculation of this procedure are considered. Algorithm of li

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Turner, Jerry L. "The Impact of Materiality Decisions on Financial Ratios: A Computer Simulation." Journal of Accounting, Auditing & Finance 12, no. 2 (1997): 125–47. http://dx.doi.org/10.1177/0148558x9701200202.

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This study examines the extent to which immaterial uncorrected errors may combine to affect specific financial ratios. A simulation is performed in which three balance sheet accounts and three related income statement accounts are seeded with immaterial errors. The magnitudes of the errors are controlled so the financial statement account balances are materially correct both individually and in the aggregate. The study examines six materiality heuristics for each of three industry classifications and three different error distribution patterns. For each heuristic/industry combination and error

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Schmidgall, Raymond, and Agnes DeFranco. "Balance Sheet Ratios: Medians for High and Low Profit Clubs." Journal of Hospitality Financial Management 18, no. 1 (2010): 66. http://dx.doi.org/10.1080/10913211.2010.10653888.

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Al-saedi, Mustafa Osamah. "The Impact of Off-balance Sheet Financing on Corporate Fraud." International Academic Journal of Accounting and Financial Management 10, no. 1 (2023): 54–63. http://dx.doi.org/10.9756/iajafm/v10i1/iajafm1007.

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Off-Balance Sheet Financing (OBSF) is an accounting practice in which companies record certain assets or liabilities in a way that prevents them from appearing on the balance sheet. This procedure is used to keep the debt-to-equity ratio and leverage ratios low, especially if adding large expenses would overturn negative debt covenants. Examples of off-balance sheet financing include joint ventures, research and development partnerships (R&D), and operating leases. Companies sometimes take a creative approach when making large purchases. Holders of large debts often do whatever it takes to

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Paik, Daniel Gyung H., Joyce A. van der Laan Smith, Brandon Byunghwan Lee, and Sung Wook Yoon. "The Relation between Accounting Information in Debt Covenants and Operating Leases." Accounting Horizons 29, no. 4 (2015): 969–96. http://dx.doi.org/10.2308/acch-51214.

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SYNOPSIS Proposed changes by the FASB and the IASB to lease accounting standards will substantially change the accounting for operating leases by requiring the capitalization of future lease payments. We consider the impact of these changes on firms' debt covenants by examining the frequency of income-statement- versus balance-sheet-based accounting ratios in debt covenants of firms in high and low Off Balance Sheet (OBS) lease industries. Based on debt contracts from the 1996–2009 period, our results provide evidence that lenders focus on balance sheet (income statement) ratios in designing d

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SANTUR, Yunus, Mustafa ULAŞ, and Murat KARABATAK. "A web scraping-based approach for fundamental analysis platform in financial assets." Journal of New Results in Science 11, no. 3 (2022): 222–32. http://dx.doi.org/10.54187/jnrs.1185912.

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There are two main benefits of using fundamental analysis for investors and portfolio managers. First, investing in a company with good ratios has lower risks. The second reason is that it is possible to evaluate share prices with internal valuation methods based on ratios. These price valuations can be more meaningful when combined with technical analysis data. Many data terminals provide processes such as fundamental analysis data and price valuation on a paid and licensed basis. However, the balance sheet data of publicly traded markets are publicly available and can be obtained and interpr

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Maglio, Roberto, Valerio Rapone, and Andrea Rey. "Capitalisation of operating lease and its impact on firm’s financial ratios: Evidence from Italian listed companies." Corporate Ownership and Control 15, no. 3-1 (2018): 152–62. http://dx.doi.org/10.22495/cocv15i3c1p1.

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Lease accounting will never be the same again. The endorsement of IFRS 16 on November 2017 sets out new rules for the recognition and measurement of the lease. The new standard removes the lessee’s distinction between operating and financial lease and it will have a substantial impact for companies have previously kept a large proportion of their financing off balance sheets. Under IAS 17 companies have exploited a financial accounting loophole by structuring lease transactions as operating leases, favouring opportunistic behaviours by managers and distorting the investors’ perception of the d

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Dr. Venkataiah Pasunoori, Dr. B. Mohan Kumar, Dr. M. Janakiram, E.V.C.M. Sastry, and M. Indira. "A study on financial performance of central bank of India." International Research Journal on Advanced Engineering and Management (IRJAEM) 2, no. 03 (2024): 276–80. http://dx.doi.org/10.47392/irjaem.2024.0041.

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The banking industry plays a vital role in the economic development of a country which determines the money circulation among the people. The country's survival depends on the banking industry, which serves as the economy's foundation. Financial Performance is the only key tool which decides the operational efficiency along with sustainability of banking sector. The financial organization of branches and a different scope of monetary administrations, India's financial framework is enormous. The focus of this paper is to examine the financial performance of Central bank of India by using the an

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Chinloy, Peter, Matthew Imes, and Tilan Tang. "Where to Find Value on the Balance Sheet." Review of Pacific Basin Financial Markets and Policies 24, no. 01 (2021): 2150009. http://dx.doi.org/10.1142/s0219091521500090.

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Firms with higher book equity relative to market capitalization earn a premium, leading to sorting into value and growth. This sorting implies that any balance sheet additions are risky. This paper provides evidence that what a firm holds on its balance sheet matters, and value occurs with high book-to-market ratios. Each holding relative to firm market capitalization has a risk premium, varying across holdings. Among US firms quarterly for 1980–2016, doubling holdings of cash and receivables relative to market capitalization earn premiums of at least 1%, as does taking on debt. These account

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Soekarso, Soekarso. "Hubungan Analisis Ratio Keuangan dengan Kesehatan Perusahaan." Winners 10, no. 2 (2009): 156. http://dx.doi.org/10.21512/tw.v10i2.710.

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In the business world, companies develop a vision and mission to improve welfare in the future. The work program the company is to achieve productivity and profitability. Finance in the company is one of the strategic functions that includes wealth management and transformation of added value (added value) and also the control of corporate health. The financial statements such as balance sheet (balance sheet), profit and loss statement (income statement), and financial ratio (financial ratios), reflects the company's performance and health. Financial ratio analysis relates to the health of the

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a, KRISHNA. "A STUDY ON FINANCIAL PERFORMANCE IN STATE BANK OF INDIA." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 04 (2024): 1–5. http://dx.doi.org/10.55041/ijsrem31458.

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This project titled "A Study on Financial Performance of SBI Bank" aims to analyze the financial performance of State Bank of India (SBI) using various financial ratios and balance sheet comparative. The study utilizes secondary data sources to examine the financial position, profitability, liquidity, solvency, and efficiency of SBI bank. The data for the study has been collected from the annual reports of the bank, as well as from various financial websites and publications. The study finds that SBI bank has maintained a stable financial position and has consistently improved its profitabilit

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Sujatha, Barla, and Dr R. Raja. "A STUDY ON COMPARITIVE STATEMENT PRACTICES OF TO ARYAPURAM CO-OPERATIVE URBAN BANK LTD RAJAHMUNDRY-AP." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 12 (2024): 1–6. https://doi.org/10.55041/ijsrem39550.

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The banking sector in any economy plays a significant role in its growth and development. This paper is based on financial performance analysis of two leading banks of India. This paper aims to evaluate financial performance of The Aryapuram co-operative bank ltd on the basis of accounting ratios and also to study the functioning of the Indian banking system . In this paper different ratios of both the banks are compared. Capital adequacy ratio, debt equity ratio, leverage ratios, profit and loss account ratios, net interest margin ratio, return on equity and other ratios are used to compare t

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Md., Abdullah Babu, and Muktadir Hossain Md. "Usefulness of the Corporate Annual Reports: Evidence from Dhaka Stock Exchange." Asian Business Review 9, no. 1 (2020): 27–36. https://doi.org/10.18034/abr.v9i1.242.

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Investors often make decisions based on information provided through different sources such as Corporate Annual Reports, Corporate news, and other media. This study is undertaken to examine the usefulness aspect of the corporate annual reports. A primary dataset composed of 38 participants of which 30 people were general investors and 8 people were stockbrokers was collected through a questionnaire survey. The study has found out that general investors perceive corporate annual reports, newspaper news, and media reviews are as the most significant sources of information. On the other hand, the

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Trifts, Jack, and Gary Porter. "impact of the capitalization of operating leases." Financial Services Review 26, no. 2 (2023): 205–20. http://dx.doi.org/10.61190/fsr.v26i2.3308.

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We provide a brief explanation of the new Financial Accounting Standards Board (FASB) standard requiring firms to move their off-balance sheet operating leases onto the balance sheet beginning in 2019, and then discuss how the new rule might affect the stock and bond values in the largest 1,000 listed firms. In short, despite dramatic increases in on-balance sheet liabilities in several industries, wecaution investors not to anticipate changes in their stock or bond valuations resulting from this change. Because asset values change in response to new information, and the information we present

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Biondi, Yuri, Robert J. Bloomfield, Jonathan C. Glover, et al. "A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases." Accounting Horizons 25, no. 4 (2011): 861–71. http://dx.doi.org/10.2308/acch-50048.

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SYNOPSIS The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) recently issued a joint exposure draft on accounting for leases. This exposure draft seeks to shift lease accounting from an “ownership” model to a “right-of-use” model. Under the current ownership model, leases can be reported on balance sheet (finance leases) if certain tests are met, or off balance sheet (operating leases) if those tests are not met. The new model seeks to report all leases on the balance sheet based on the present value of lease obligations without any bright li

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Dharma, Budi, Fadly Abdillah Nafis, and Aditya Fadillah. "Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Industri Semen Yang Terdaftar Di Bursa Efek Indonesia (BEI)." Jurnal Manajemen Akuntansi (JUMSI) 2, no. 4 (2022): 848–53. http://dx.doi.org/10.36987/jumsi.v2i4.3727.

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It is important for businesses to conduct financial performance appraisals, used to measure and evaluate financial status in general. The method used to analyze the company's financial statements is a measurement method through the ratios of liquidity, solvency and profitability used to determine the company's financial position. As well as being part of the method of assessing finances used in the balance sheet analysis method. The data used to assess performance comes from the company's financial statements that will be examined, namely PT Indocement Tunggal Prakarsa Tbk from 2010 to 2014 wh

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Theunissen, Anton. "Securitization, loan modification and the supply of subprime mortgage credit in the US." Risk Governance and Control: Financial Markets and Institutions 3, no. 3 (2013): 149–62. http://dx.doi.org/10.22495/rgcv3i3c1art6.

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This paper develops a continuous time, contingent claims model of mortgage valuation with strategic behavior to show that mortgages that are securitized are characterized by significantly higher loan to value ratios than mortgages held on the balance sheet of the originator, if securitized mortgages cannot be renegotiated. Insofar as securitization inhibits loan modification, it serves as a credible threat to the borrower that default will provoke foreclosure. This enhances the value of the lender’s claim on the loan collateral, the home, and she is willing to lend more per dollar of collatera

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Glazko, A. I. "Nikolaev Ivan Romanovich: the problem of the reality of balance." Vestnik NSUEM, no. 2 (July 18, 2024): 115–32. http://dx.doi.org/10.34020/2073-6495-2024-2-115-132.

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This article is devoted to the problem of determining the semantic content of balance sheet assets and the impact of this problem on the analysis of financial statements. Discussions on this issue began by Western and domestic balance specialists of the XIX– XX entury and remain relevant at the present time. Ivan Romanovich Nikolaev, one of the few proponents of dynamic balance theory among Russian balance sheet specialists of the 20th century, paid special attention to the problem of determining assets. Representing the views of accounting realism, he defended the approach according to which

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Sahyouni, Ahmad, Mohammad A. A. Zaid, and Mohamed Adib. "Bank soundness and liquidity creation." EuroMed Journal of Business 16, no. 1 (2021): 86–107. http://dx.doi.org/10.1108/emjb-04-2019-0061.

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PurposeThe purpose of this paper is to investigate how much liquidity banks create and how liquidity creation changed over time in the MENA countries and to examine the soundness of banks in these countries based on the CAME rating system, in addition to investigating the relationship between CAME ratios and liquidity creation of these banks.Design/methodology/approachThe study regresses the CAME ratios together with other control variables to model liquidity creation. The robustness of the results is evaluated by using a different measure of liquidity creation and by excluding the observation

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Alfaizah, Alfaizah, Destia Pentiana, and Damayanti Damayanti. "Penilaian Kinerja Keuangan PT KLM Ditinjau dari Rasio Keuangan dan Common Size untuk Periode 2009-2013." Jurnal Ilmiah ESAI 13, no. 1 (2019): 51. http://dx.doi.org/10.25181/esai.v13i1.1272.

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The purposes of this study are to (a) calculate and analyze the financial performance at PT KLM when measured by financial ratios for the 2009-2013 period, and (b) calculate and analyze financial performance at PT KLM if measured by Common Size Analysis for the 2009-2013 period. The data analysis method used in this final project report is quantitative descriptive analysis of financial statements. The analysis used in the preparation of this study is financial ratio analysis and common size analysis. Financial ratios in the form of liquidity ratios (CR and QR), solvency ratios (DAR and DER) an

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Rudianto, Edo. "ANALYSIS OF LIQUIDITY AND SOLVENCY RATIOS ON THE BALANCE SHEET OF THE REGIONAL GOVERNMENT OF TEMANGGUNG IN 2014-2015." MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 1, no. 2 (2022): 19–26. http://dx.doi.org/10.55047/marginal.v1i2.116.

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 The purpose of this study is to determine the ratio of liquidity and solvency on the balance sheet of the Temanggung Regional Government. The object of research used is the balance sheet of the Temanggung Regional Government for the period of 2014-2015. The method used is descriptive qualitative method. The results of this study indicate that the Temanggung district government has sufficient assets to pay off its debts and can pay debts quickly and with a high level of liquidity. Hence, it can be concluded that the Temanggung district government has financial adequacy to carry out gover

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A., Chitra, and M. Nithyadevi Dr. "A STUDY ON OPERATIONAL EFFICIENCY OF TEXTILE INDUSTRY IN COIMBATORE DISTRICT." International Journal of Interdisciplinary Research in Arts and Humanities 3, no. 2 (2018): 17–19. https://doi.org/10.5281/zenodo.1344144.

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In textile industry operational efficiency is to be measured to achieve a strong long lasting and growth oriented results, whether to be in a developed country or developing country. The study was carried out for the period of five years (2012-17) to analyze the operational efficiency of the Lakshmi Mills are taken for study. The secondary data needed for the study was collected from the balance sheet of organization for the research. The tools used for analysis is ratio analysis of the balance sheet. The study concludes that this textile industry maintain good solvency in order to meet short

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Paik, Daniel Gyung, Timothy Hamilton, Brandon Byunghwan Lee, and Sung Wook Yoon. "Loan purpose and accounting based debt covenants." Review of Accounting and Finance 18, no. 2 (2019): 321–43. http://dx.doi.org/10.1108/raf-10-2017-0194.

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Purpose The purpose of this paper is to investigate the association between the purpose of a loan and the type of debt covenants, separated into balance sheet-based and income statement-based covenants. Design/methodology/approach Using private loan deal observations obtained from the DealScan database over the period between 1996 and 2013, the authors classify the sample loan deals into three categories based on the purpose of borrowing, namely, borrowings for corporate daily operating purposes, financing purposes and acquisition and investing purposes. The authors conduct multinomial logisti

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Sury, Elisabet, Erni Setiawati, and Devy Putri Milanda. "ANALISIS LAPORAN KEUANGAN DENGAN METODE KOMPARATIF PADA PT. TIMAH,TBK PERIODE TAHUN 2016- 2018." OBOR: Oikonomia Borneo 2, no. 1 (2020): 51–54. http://dx.doi.org/10.24903/obor.v2i1.608.

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This research is a type of descriptive research, in which this study illustrates and explains several improvements in the comparative method by using financial ratios on PT Timah Tbk using balance sheet reports and income statements from financial statements. The data used in this study are secondary data, obtained from PT Timah Tbk. Comparative methods used are liquidity ratios including current ratio, solvency including debt to total equity ratio, Activities including inventory turnover, Profitability including Retutnt on Investment (ROI)

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Arunkumar, Mr R. "Strategic Financial Performance Analysis in 2025: A Multi-Year Perspective of a Selected Company." International Journal for Research in Applied Science and Engineering Technology 13, no. 7 (2025): 690–92. https://doi.org/10.22214/ijraset.2025.72650.

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This study aims to analyze the financial performance of a selected company through the interpretation of financial statements such as the Profit and Loss Account, Balance Sheet, and Cash Flow Statement. As of 2025, with economic recovery, global financial restructuring, inflation volatility, and technological disruptions shaping market dynamics, financial performance analysis becomes indispensable. Businesses face increasing scrutiny from investors, lenders, and regulatory bodies, making transparency and performance tracking a vital component of their strategic planning. This research evaluate

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Dameski, Spase, and Olivera Gjorgieva Trajkovska. "Implementation of IFRS 16 and Its Effect on Earnings Management." Journal of Economics 10, no. 1 (2025): 43–53. https://doi.org/10.46763/joe2510143d.

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The adoption of IFRS 16 –Leases has introduced significant changes to financial reporting by requiring companies to recognize lease liabilities on their balance sheets. This shift has potential implications for earnings managementpractices, as companies may adjust financial reporting strategies in response to the new standard. This study explores the possible effects of IFRS 16 on earnings management, focusing on areas such as income smoothing, financial ratios, and managerial discretion. While IFRS 16 aims to enhance transparency and reduce off-balance-sheet financing, its actual impact on ea

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Singgih, Ardhi Prabowo, and and Ngatno Wijayanto. "Analysis of financial ratios in measuring pt Unilever's financial performance in 2020-2023." World Journal of Advanced Research and Reviews 24, no. 1 (2024): 352–58. https://doi.org/10.5281/zenodo.15006706.

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The purpose of this study is to show the company's financial ratios PT. Unilever Indonesia, Tbk. Consisting of: liquidity ratio (Current Ratio, Quick Ratio, Cash Ratio), activity ratio (Inventory Turn Over, Fixed Asset Turn Over, Total Assets Turn Over), solvency ratio (total Debt to Total Asset, Total Debt to Equity Ratio), and profitability ratios (Net Profit Margin, Return on Investment, Return on Equity). The type of research conducted is descriptive research. The focus of the research is the company's financial statements, which consist of a balance sheet, and income statement for the per

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Prof., Maria Silvia Avi. "INTERNAL CONSTRUCTIONS: Valuation, Reclassification, Impact On Ratios And Cash Flows." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 5, no. 09 (2022): 2576–93. https://doi.org/10.5281/zenodo.7078819.

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In-house constructions represent assets built within the company with the labour force carrying out its activities. Such assets are tangible multi-year assets and, therefore, like all tangible multi-year assets, are depreciable according to the standard depreciation rules. In-house constructions pose problems at the valuation level as, at times, errors can note in the allocation of costs. In addition, there are logical errors in the reclassification of internal constructions within the reclassified balance sheet and the calculation of cash flows. These issues will be discussed in more detail i

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Iswati, Sri, and Salamah Salamah. "PENGARUH RASIO LIKUIDITAS, RASIO AKITIVITAS, RASIO SOLVABILITAS, DAN RASIO RENTABILITAS TERHADAP KINERJA KEUANGAN PADA PT. DUA PUTRA PERKASA PRATAMA." REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN 5, no. 1 (2024): 54–61. http://dx.doi.org/10.56486/remittance.vol5no1.500.

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This study aims to determine the effect of liquidity ratios, activity ratios, solvency ratios, and profitability ratios on the financial performance of PT Dua Putra Perkasa Pratama. The research used the quantitative method. The data used in this study are secondary data from PT Dua Putra Perkasa Pratama's financial statements, namely the income statement and balance sheet for the period 2015–2017. The research results state that the liquidity ratio, activity ratio, solvency ratio, and profitability ratio have a significant effect on financial performance. The liquidity ratio, activity ratio,

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Islam, K. M. Anwarul. "An Empirical Research on Fu-Wang Foods Ltd: Industry, Strategy, Accounting, Ratio, Valuation and Proforma Analysis." American Finance & Banking Review 1, no. 1 (2017): 1–11. http://dx.doi.org/10.46281/amfbr.v1i1.79.

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In this study an attempt was made to prepare the research on Fu-Wang Foods Ltd. We have also analyzed the strategies, accounting policies and ratios. Historical and Proforma income statements, balance sheet and cash flow statement have been made. We have also determined, loosely speaking, the intrinsic value of stocks of firm. The company is in food processing industry. The position of Fu-Wang is good in this industry. Its long term profitability and sustainability is also secured. The accounting policies and estimates of Fu-Wang as well as the food industry are flexible enough. Management enj

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Simatupang, Eva Malina. "Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT." JURNAL AKUNTANSI BARELANG 4, no. 2 (2020): 50. http://dx.doi.org/10.33884/jab.v4i2.1946.

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This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its

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Valentina, Andrienko, and Sokolovbska Oksana. "Assessment of investment efficiency in the UTLM "UKRTELECOM" shares." Economics: time realities 3, no. 43 (2019): 10–15. https://doi.org/10.5281/zenodo.3548507.

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The article is devoted to the assessment of investment efficiency in PJSC "Ukrtelecom" shares. Accounting balance sheet data and stock prices UTLM for the period 2015-2017 are used. The accounting balance sheet items analysis on the basis of which determined the company’s investment attractiveness. Indicators dynamics testifies that the company has some problems. PJSC "Ukrtelecom" stock exchange activity analysis was also conducted. EBITDA positive dynamics indicates that there is a demand for the Ukrtelecom UX market securities. The main factor of investments efficie

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Migliaccio, Guido, and Luigi Tucci. "Economic assets and financial performance of Italian wine companies." International Journal of Wine Business Research 32, no. 3 (2019): 325–52. http://dx.doi.org/10.1108/ijwbr-04-2019-0026.

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Purpose This study aims to investigate, by means of a balance sheet analysis, the equilibrium and capital, financial, economic and income dynamics of Italian wine producers, during and after the international economic crisis (2008-2017). Therefore, three research questions arise: What was the evolution of the main financial indicators and margins? Did the companies that survived the crisis increased their profitability? Have these companies changed their financial and economic balance sheets? Design/methodology/approach It was analyzed the balance sheets of a medium–large companies sample. The

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Anggraini, Nova Tri. "Analysis of Financial Statements Based on Financial Ratio and Vertical-Horizontal Method in PT Unilever, Tbk, 2016-2017 Period." Journal of Sosial Science 3, no. 1 (2022): 171–76. http://dx.doi.org/10.46799/jss.v3i1.293.

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This research aims to horizontally and vertically determine the financial performance of PT Unilever, Tbk, especially by observing the development of assets and financial statements through the calculation of financial ratios. Based on the research results, it can be observed that based on the analysis of the ratio of Liquidity, Profitability and Leverage tend to fluctuate. The liquidity ratio has increased, Profitability ratio has increased in GPM and NPM but decreased in Cash Ratio, ROA, and ROE. The Leverage Ratio has decreased; thus, the financial performance of PT Unilever, Tbk has not be

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Sri Rizki Asti Karini, Rieke, and Elton Apriliyanto. "Analisis Rasio Keuangan dalam Menilai Kinerja Keuangan di Grand Pacific Hotel Bandung." Manajemen dan Pariwisata 3, no. 1 (2024): 34–48. http://dx.doi.org/10.32659/jmp.v3i1.340.

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This research aims to find out how the financial performance of the Grand Pacific Hotel is for the 2019–2022 period by analyzing the Hotel Financial Report which describes the financial performance that has been achieved through information on the financial position of the Grand Pacific Hotel. . Using quantitative descriptive methods and data in the form of Financial Reports, consisting of the Profit and Loss Report and Balance Sheet of Grand Pacific Hotel. Testing was carried out based on four categories of financial ratios, namely Liquidity Ratios, Solvency Ratios, Activity Ratios and Profit

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Ansori, Muhamad Mukhtar Latifil, and Lely Ana Ferawati Ekaningsih. "Mann-Whitney Analysis Of Financial Performance Of Insurance Companies In Indonesia." Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA) 2 (December 5, 2024): 1807–14. https://doi.org/10.33369/bicemba.2.2024.182.

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The purpose of this study is to analyze the comparative financial performance of insurance companies at OJK. The type is comparative. The sampling technique in this study used the purposive sampling technique of insurance companies registered with the OJK. The data sources used were secondary data in the form of balance sheet and profit and loss financial statements for the period 2019-2023. Financial performance was calculated using liquidity ratios (CR and QR), profitability ratios (ROA, ROE and NPM) and solvency ratios (DAR and DER). The data analysis technique used was the Mann -Whitney U-

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Ayaydın, Hasan. "Evaluation of Financial Performances of Participation Banks: Gray Relational Analysis Method." Journal of International Scientific Researches 10, no. 2 (2025): 265–75. https://doi.org/10.23834/isrjournal.1638416.

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The aim of our study is to evaluate the financial performance of participation banks operating in Turkey. In our study, the performances of 2 public capital and 3 private capital participation banks operating in the Turkish banking sector in 2022 were analyzed with the GRİ Relational Analysis Method, one of the multi-criteria decision-making techniques. In the study, 6 main criteria and 18 sub-criteria consisting of banks' asset quality, capital adequacy, liquidity, balance sheet structure, income-expense structure and profitability ratios were used using the GRİ Relational Analysis Method. It

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SHIMKO, Oleg V. "Applying asset-and equity-based multipliers in the valuation of oil and gas corporations." Finance and Credit 27, no. 1 (2021): 129–67. http://dx.doi.org/10.24891/fc.27.1.129.

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Subject. This article explores the ratios of the company's market capitalization and value to the balance sheet value of assets and equity of the twenty five leading public oil and gas companies between 2008 and 2018. Objectives. The article aims to identify key trends in the changes in market capitalization and value ratios of the company to the balance sheet value of assets and equity of the largest public oil and gas companies, identify the factors that have caused these changes, and establish the applicability of these multipliers to estimate the value of the business within the oil and ga

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Maura Azhari, Dhea, and Yenny Samri Juliati Nasution. "ANALISIS LAPORAN KEUANGAN PT KERETA API INDONESIA (PERSERO) PERIODE 2020–2021 UNTUK MENGUKUR KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS." Jurnal Ekonomi STIEP 8, no. 2 (2023): 18–25. http://dx.doi.org/10.54526/jes.v8i2.171.

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Analysis is used to assess the company's financial performance using its financial reports from different reporting periods. The general public, investors, shareholders and management can all benefit from financial company reports while making decisions and growing their own assets. This study will use financial measures based on liquidity ratios which include current ratios, quick ratios, and cash ratios to show the financial performance of the company PT Kereta Api Indonesia (Persero). The company's financial statements, which include an income statement and balance sheet for 2020-2021, are

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Prevužňáková, Jana, Tomáš Rábek, and Peter Serenčéš. "APPLICATION OF SELECTED DEBT RATIOS ON SLOVAK AGRICULTRURE." Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, no. 10(59) (December 28, 2013): 561–68. http://dx.doi.org/10.22630/pefim.2013.10.59.107.

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The company can be funded from a variety of sources such as foreign or own capital. This article will be devoted to the analysis of foreign sources of funding in the agricultural sector for selected years while specific ratios have been selected. Ratio of debt is in general a ratio of outputs of each balance sheet and profit and loss statement of a company with the regard to the items which are characterizing the actual debt. Based on it is possible to monitor and analyze the financial resources of the company. Hence it is the ratio of equity and foreign capital in the business, while this sit

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Kusumadewi, Rahayu, and Veren Virginia. "Analisis Aset Pemerintah Daerah Kota Bandung." Publica: Jurnal Pemikiran Administrasi Negara 10, no. 2 (2018): 96–107. http://dx.doi.org/10.15575/jpan.v10i2.7629.

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Local government assets are one of the elements of the regional government balance sheet. Asset informaton in the balance sheet, describes the conditons of economic wealth owned by the local government. However, in the Bandung City Revenue Management Agency SKPD report, there was a decrease in the absolute value of the asset component, namely in the account of fixed assets, current assets and total assets. The purpose of the study was to analyze assets in the BPPD Bandung financial statements after a change in nomenclature, and to find out how the financial condition of Bandung BPPD, the abili

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Singgih Ardhi Prabowo, Andi Wijayanto, and Ngatno. "Analysis of financial ratios in measuring pt Unilever’s financial performance in 2020-2023." World Journal of Advanced Research and Reviews 24, no. 1 (2024): 352–58. http://dx.doi.org/10.30574/wjarr.2024.24.1.3060.

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The purpose of this study is to show the company's financial ratios PT. Unilever Indonesia, Tbk. Consisting of: liquidity ratio (Current Ratio, Quick Ratio, Cash Ratio), activity ratio (Inventory Turn Over, Fixed Asset Turn Over, Total Assets Turn Over), solvency ratio (total Debt to Total Asset, Total Debt to Equity Ratio), and profitability ratios (Net Profit Margin, Return on Investment, Return on Equity). The type of research conducted is descriptive research. The focus of the research is the company's financial statements, which consist of a balance sheet, and income statement for the per

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Atul, Umma Nafi, Yuwita Nur Inda Sari, and Yuyun Juwita Lestari. "ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN." E-Jurnal Akuntansi TSM 2, no. 3 (2022): 89–96. http://dx.doi.org/10.34208/ejatsm.v2i3.1396.

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The purpose of this study is to show the company's financial ratios PT. Unilever Indonesia, Tbk. Consisting of: liquidity ratio (Current Ratio, Quick Ratio, Cash Ratio), activity ratio (Inventory Turn Over, Fixed Asset Turn Over, Total Assets Turn Over), solvency ratio (total Debt to Total Asset, Total Debt to Equity Ratio ), and profitability ratios (Net Profit Margin, Return on Investment, Return on Equity). The type of research conducted is descriptive research. The focus of the research is the company's financial statements which consist of a balance sheet and income statement for the peri

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Jiménez, Gabriel, Steven Ongena, José-Luis Peydró, and Jesús Saurina. "Credit Supply and Monetary Policy: Identifying the Bank Balance-Sheet Channel with Loan Applications." American Economic Review 102, no. 5 (2012): 2301–26. http://dx.doi.org/10.1257/aer.102.5.2301.

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We analyze the impact of monetary policy on the supply of bank credit. Monetary policy affects both loan supply and demand, thus making identification a steep challenge. We therefore analyze a novel, supervisory dataset with loan applications from Spain. Accounting for time-varying firm heterogeneity in loan demand, we find that tighter monetary and worse economic conditions substantially reduce loan granting, especially from banks with lower capital or liquidity ratios; responding to applications for the same loan, weak banks are less likely to grant the loan. Finally, firms cannot offset the

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GS, Achmad Daengs, and Diana Zuhroh. "Performance of Active Customers Number PT Pegadaian Indonesia." MIMBAR : Jurnal Sosial dan Pembangunan 34, no. 2 (2018): 397–405. http://dx.doi.org/10.29313/mimbar.v34i2.3682.

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The objective of this study to analyze the consequences of active customers number, operational offices, loans granted to net income at PT Pegadaian. Data were quantitative sourced from secondary data taken from official website of PT Pegadaian Indonesia in the form of annual financial statements period 2011-2016 (Central Biro Statistic). Data analysis technique used in this research is Structural Equation Model (SEM) analysis with Smart Partial Least Square (PLS) tool. The results of this study indicate that: number of active customers has an insignificant effect on net income; The operationa

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Hairunnisa, Sri, Rahmadi, and Alit Yuniargan Eskaluspita. "Analisis Kinerja dan Laporan Keuangan (Studi Kasus pada PT. Alamtri Resource Indonesia Tbk)." Jurnal Ilmiah Akuntansi Universitas Pamulang 13, no. 1 (2025): 38–54. https://doi.org/10.32493/jiaup.v13i1.46832.

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This study aims to evaluate the financial performance of PT Alamtri Resources Indonesia Tbk during the 2021-2023 period using a quantitative descriptive approach. The analysis used financial ratios, including liquidity, solvency, activity, and profitability ratios, to evaluate the company's balance sheet and income statement. The results showed fluctuations in financial performance over three years. Liquidity ratios increased in 2022 but decreased again in 2023, while solvency ratios showed a downward trend reflecting more conservative debt management. Activity ratios indicate improved efficie

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Sopharia, Moza Audina, Pupung Purnamasari, and Innez Assyffa Andien Wahyuningtyas. "Does The Merger of Large Sharia Bank Work? A Study of Islamic Bank in Indonesia." International Journal of Emerging Issues in Islamic Studies 4, no. 1 (2024): 82–92. http://dx.doi.org/10.31098/ijeiis.v4i1.2417.

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In 2021, the Indonesian government merged three major state-owned Islamic banks to support the halal industry in the country. Numerous studies have analyzed balance sheet ratios to assess the conditions of Bank Syariah Indonesia (BSI) before and after the merger. However, the reliability of balance sheet ratios is highly contingent on the accounting method employed by companies. Consequently, this study utilizes Economic Value Added (EVA) to measure BSI's financial performance before and after the merger. The primary objective of this research is to test and provide empirical evidence regardin

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Swantana, Nazella, and Anita Akhirruddin. "Effectiveness Of Financial Performance Through Cash Flow Ratio Analysis (Study Case At PT Furniture Gresik)." Management Studies and Entrepreneurship Journal (MSEJ) 6, no. 1 (2025): 35–50. https://doi.org/10.37385/msej.v6i1.6963.

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This study analyzes the cash flow management of PT Furniture Gresik using a quantitative descriptive approach. The focus of this research is to evaluate the effectiveness of the company's fund management through the analysis of financial statements, including cash flow statements, balance sheets, and profit and loss. Data was collected through interviews with the Head of Administrative Manager and Finance Department Staff, documentation, such as the company's daily financial and cash reports. The results showed that PT Furniture Gresik has largely complied with the GENERAL SAK in the preparati

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