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Journal articles on the topic 'Complex analysis of return on equity'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Mackevičius, Jonas, Ona Molienė, and Dalia Poškaitė. "Methodology of Complex Analysis of Return on Equity." Business: Theory and Practice 8, no. (2) (2007): 73–81. https://doi.org/10.3846/btp.2007.12.

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Owner's equity is the most important indicator of the financial data of an enterprise. Owner's equity shows financial situation of the company, possibility to compete with other market competitors, to make investment into the company, etc. For the mentioned reasons analysis of financial structure and other indicators such as return on equity, dynamics of owner's equity, analysis of factors which have influence on it, is very important. Analytical literature does not provide decent methodology of analysis of return on equity. Therefore it is very important to introduce complex methodology of an

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2

Podkorytov, Vladimir, and Liudmila Mochalova. "Discount rate and return on equity of the largest companies in the Russian mineral resource complex: comparative analysis." Izvestiya vysshikh uchebnykh zavedenii Gornyi zhurnal 1, no. 8 (2020): 71–80. http://dx.doi.org/10.21440/0536-1028-2020-8-71-80.

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Introduction. The article is devoted to a comparative analysis of discount rates and return on equity indicators of the largest companies in the Russian mineral resource complex. Research aim is to test the following hypothesis: in the conditions of stable operation of the company, the return on equity is higher than the discount rate. Methodology. Discount rates are calculated based on statistical data of the US securities market using the CAPM (Capital Asset Pricing Model). The return on equity is calculated based on the company's consolidated financial statements for the period from 2006 to

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3

Sri Utami Nurhasanah and Sarah Fitriyani. "Exploring The Qualitative Relationships Between ROA, Financial Distress, Return To Equity Ratio, And Firm Value: A Case Study." Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset 1, no. 2 (2023): 01–11. https://doi.org/10.61132/lokawati.v1i2.828.

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This study aims to investigate the intricate relationships among Return on Assets (ROA), Financial Distress, Return to Equity Ratio, and Firm Value within a specific context. Employing a case study approach, the research endeavors to discern the nuanced interplay between these financial metrics. The sampling technique involves purposive sampling to select firms representative of the studied population. Data analysis utilizes qualitative techniques, including thematic analysis and pattern recognition. The findings revealing how ROA, Financial Distress, and Return to Equity Ratio influence Firm

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Morhachov, Illia. "Financial Break-Even Point and Indicator of Devaluation of Own Capital of Agro-Industrial Complex Enterprises." Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika, no. 2 (August 2023): 131–41. http://dx.doi.org/10.15688/ek.jvolsu.2023.2.11.

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The agro-industrial complex of the Russian Federation occupies a special place in ensuring the food security of the country, which makes it relevant to study the issues of a real increase in the equity capital of the relevant enterprises. As an indicator of its depreciation, the indicator of return on equity is considered, the value of which must be compared with the parameters of factors that reduce the real value of such capital: inflation, devaluation of the national currency, opportunity costs (losses) from choosing the worst use case, and income tax at a conditionally zero level of real p

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Csesznik, Zoltán, Sándor Gáspár, Gergő Thalmeiner, and Zoltán Zéman. "Examining the effectiveness of fundamental analysis in a long-term stock portfolio." Economic Annals-ХХI 190, no. 5-6(2) (2021): 119–27. http://dx.doi.org/10.21003/ea.v190-11.

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Over the past decade, a number of modern and sophisticated methods have been developed to optimize the composition of equity portfolios. Most of these methods are based on complex mathematical or financial modelling. Less emphasis has been placed on companies’ internal data, while in recent years external data have become increasingly important. However, for long-term investments, the dominance of external data is not necessarily an efficient way to construct an appropriate portfolio. In this paper, we highlight the phenomenon that complex mathematical models, the based on simpler fundamental

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Upadhyay,, Sumit. "A Study on Investors Perception Towards Mutual Fund and Equity Market with Reference to Jaipur Region." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 05 (2024): 1–5. http://dx.doi.org/10.55041/ijsrem34923.

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The objective of this research is to explore and assess investor’s perception towards mutual funds and the equity market in the Jaipur area. As financial markets become increasingly complex and unpredictable, it is critical to comprehend investors’ emotions and actions for both investors and market practitioners. As a result, a mixed-method approach will be employed in this study: while qualitative interviews and quantitative surveys uncover various aspects of the issue under analysis. I encompasses in the qualitative part, I will conduct in-depth studies with investors, financial advisors, an

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Susilowati, Dwi. "Factors affecting dividend payment policy in Indonesian banking sectors moderated by return on assets." IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita 14, no. 1 (2025): 379–98. https://doi.org/10.46367/iqtishaduna.v14i1.2461.

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Purpose – This study analyses how the debt-to-equity ratio, current ratio, and free cash flow influence the dividend payment policy moderated by return on assets. Method – This study uses a quantitative approach with secondary data. Every Indonesian bank listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 as the research population amounts to 47 companies. Observation data of 90 were taken from 18 banks as samples selected using a purposive sampling technique. The data is analyzed using moderated regression analysis (MRA). Based on the results of the Chow and Hausman tests, the

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Ilham Arief, Muslikh Muslikh, and Hulmansyah. "Analysis Of The Influence Of Brand Equity And Social Media On Revisit Decision With Intention To Revisit As A Mediation Variable In Yarsi Teeth And Mouth Hospital." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 10, no. 2 (2024): 1165–70. http://dx.doi.org/10.35870/jemsi.v10i2.2293.

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This research aims to provide a deeper analysis of the complex relationship between brand equity, social media, interest in revisiting, and the decision to revisit in the context of hospital services. Quantitative techniques are used in this study together with cross-sectional data gathering. Everybody in the population is a patient. This study uses non-probability sampling to acquire data. The study's sample comprised one hundred participants. A questionnaire was utilized to collect data. The SEM-PLS analytical method will be used to process the data. The study's findings support the notion t

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Aaluri, Suresh, Keerthi Priyadarshini Pulibandla, Lalisetti Ganesh, Vivek Kumar C, and Archana Sehgal. "An empirical study on examining the influence of mutual fund investment growth on equity market performance." MATEC Web of Conferences 392 (2024): 01047. http://dx.doi.org/10.1051/matecconf/202439201047.

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In the realm of financial markets, understanding the interplay between mutual fund investment growth and equity market performance is paramount for investors, fund managers, and policymakers alike. This empirical study embarks on a comprehensive exploration of this intricate relationship, employing advanced econometric techniques to dissect historical data and uncover underlying patterns and dynamics. Building upon hypotheses positing significant associations between mutual fund investment growth and equity market performance, the study delves into regression analysis and statistical modelling

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Kurepova, Anzhelika, та Daria Yuva. "JUSTIFICATION OF CHOICE OF EFFICIENCY INDICATORS OF COMPANIES ON THE EXAMPLE OF OIL AND GAS COMPLEХ". Interexpo GEO-Siberia 2, № 5 (2019): 257–65. http://dx.doi.org/10.33764/2618-981x-2019-2-5-257-265.

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The article presents an analysis of the performance indicators of oil and gas companies, justification of the choice the most appropriate indicators for different company comparison. The author made and introduced indicators’ classification according to various criteria: in the form of expression, depending on the object of study and others. To compare companies, you can not use indicators which were counted by these companies because of the different structure of indicators. In this case, you need to count all indexes by your own using financial reports to make a united structure. The aim of

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Lestari, Elly. "Debt to Equity Ratio (DER) and Firm Size Toward Firm Value : The Mediating Role of Return on Asset." Return : Study of Management, Economic and Bussines 2, no. 11 (2023): 1095–109. http://dx.doi.org/10.57096/return.v2i11.172.

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This “research delves into the critical aspects of company sustainability Debt to Equity Ratio and Firm Size and their consequential impact on company value. The focus is on scrutinizing the interplay of these elements on Firm Value through the lens of Return On Assets within Manufacturing Companies listed on the Indonesian Stock Exchange. The research encompasses manufacturing companies with Corporate Governance reports up to 2018, with a meticulous exclusion of those lacking routine publication during the observation period from 2012 to 2018. The study adopts a saturated sample approach, inc

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Shen, Kao-Yi. "Fuzzy–Rough Analysis of ESG Ratings and Financial and Growth Ratios on the Stock Returns of Blue-Chip Stocks in Taiwan." Mathematics 12, no. 16 (2024): 2511. http://dx.doi.org/10.3390/math12162511.

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This study uses fuzzy–rough analysis to investigate the influence of Environmental, Social, and Governance (ESG) ratings, along with critical financial and growth ratios, on the stock returns of blue-chip companies in Taiwan. The growing importance of ESG factors in investment decisions underscores the need to understand their impact on stock performance. By integrating the fuzzy–rough set theory, which accommodates uncertainty and imprecision in data, we analyze the complex relationships between ESG ratings, traditional financial metrics (such as ROE, return on equity), and stock returns. Our

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Sitti Maryam, Abdullah Abdullah, and Ihsan Guntur. "Pengaruh Kebijakan Dividen Terhadap Kinerja Keuangan pada PT. Gudang Garam TB." Moneter : Jurnal Ekonomi dan Keuangan 2, no. 4 (2024): 79–88. http://dx.doi.org/10.61132/moneter.v2i4.887.

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Multinational companies in Indonesia, such as PT Gudang Garam Tbk, with complex financial statements, are interesting subjects for study. The company's capital ownership has increased annually, but this growth has not been accompanied by an increase in profits. The analysis is based on the financial statements of PT Gudang Garam Tbk for the period 2018-2022, using simple regression analysis. In this analysis, the dividend payout ratio, Return On Investment, and Return On Equity are considered as independent variables (x), while financial performance is the dependent variable (y). The study res

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Natalia, Desi Nadia, Erni Setiawati, Firmansyah Firmansyah, and Nadya Yunan. "FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP HARGA DAN RETURN SAHAM PADA PERUSAHAAN PERBANKAN (PERSERO) YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022." OBOR: Oikonomia Borneo 6, no. 1 (2024): 70–87. https://doi.org/10.24903/obor.v6i1.2530.

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The stock price serves as a crucial benchmark for assessing a company's operational quality and prospects. The higher a company's stock price, the better its prospects. Conversely, if a company's stock price is low, it may indicate less promising priorities and prospects. Return on stock is a critical parameter that reflects the difference between the stock's book value and market price. This value indicates the extent of profit a company gains from stock sales transactions. Return on stock is one of the key indicators in evaluating a company's performance and attracting investor interest. Thi

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Heryan, Tomas, and Karin Gajdova. "DuPont analysis among European dentistry companies to measure the impact of the COVID-19 pandemic." E+M Ekonomie a Management 27, no. 1 (2024): 161–74. http://dx.doi.org/10.15240/tul/001/2024-1-010.

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Although health economics belongs to the highly respected economic disciplines within the research literature, there is a considerable gap related to the investigation of dentistry in particular, even after the global pandemic of COVID-19 disease. Fundamentally, the DuPont framework is a well-known complex analysis to evaluate companies from the point of view of financial performance. The investigation of the return on equity as a relation between the return on assets and the equity multiplier, simply called the leverage effect, is presented in this paper. Therefore, this study aims to estimat

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Yıldırım Kutbay, Aysegul, and Ömer Faruk Rençber. "Factors Affecting Bank Profitability’s During Crisis Periods in Eastern Europe and Türkiye: A Comparative Analysis." İktisadi İdari ve Siyasal Araştırmalar Dergisi 10, no. 27 (2025): 608–21. https://doi.org/10.25204/iktisad.1602992.

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This study examines the profitability performance of banks in times of financial crisis in Türkiye, Russia, Georgia and Poland, which are the countries of Eastern Europe, and reveals which internal factors affect profitability. Panel data for banks cover sixteen-year-period from January 2007 to January 2023. The research sample is balanced panel data. The research examines the financial sector data of more than one country. Ridge regression method was preferred because there may be multiple linear problems in such a complex sample, and it is the analysis method that brings all variables togeth

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Balami, Sangita, and Dhan Raj Chalise. "Capital Adequacy and its Influence on Bank Profitability in Nepal." International Journal of Silkroad Institute of Research and Training 1, no. 2 (2023): 106–14. http://dx.doi.org/10.3126/ijsirt.v1i2.61771.

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Background: Capital is a fundamental component for any organization's existence and operation. It serves as the lifeblood for initiating and sustaining businesses, regardless of their scale. The purpose of the research is to evaluate the financial performance of Nepalese commercial banks' capital adequacy ratios. Considering the performance of Nepalese commercial banks, it explicitly investigates the impact of capital adequacy ratio, cost income ratio, debt to equity ratio, equity capital to assets, bank size, and liquid ratio.Methods: This study investigates the impact of capital adequacy on

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Bhandari, Mohan, and Supriya Dhakal. "Assessing the Impact of Credit Risk on the Financial Performance of Commercial Banks in Nepal." Janaprakash Journal of Multidisciplinary Research 2 (December 31, 2024): 1–16. https://doi.org/10.3126/jjmr.v2i1.75166.

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This study explores the impact of credit risk on the financial performance of Nepalese commercial banks, focusing on critical performance indicators such as Return on Assets (ROA), Return on Equity (ROE), and liquidity ratios. The primary objective of this study is to evaluate the relationship between credit risk factors such as Non-Performing Loan Ratio (NPLR), Loan Loss Provision Ratio (LLPR), Capital Adequacy Ratio (CAR), and Credit Risk Ratio (CRR), and key financial metrics, and their influence on profitability and stability. Adopting a positivist research philosophy, the study employs a

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Hussain, Mohammed Atif, and Nishtha Pareek. "Analysing Bank Sustainability: A Comparative Study of Banks in Oman and India." Commercia 1, no. 1 (2025): 251005. https://doi.org/10.5281/zenodo.15108483.

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This research utilises panel data regression analysis to examine a period of ten years relating to the sustainability of Omani and Indian banks, thereby investigating financial metrics including return on assets, return on equity, adequate capital ratio, and loan loss provisions, ESG scores, and CSR initiatives. The document uses Stata software to assess models, such as Fixed Effects and Random Effects Models. The Hausman test was also utilized to select the most appropriate model. Findings reveal that financial performance and sustainability practices vary significantly among banks in both co

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Abdul Hameed, Nadia Nazeer, Khawaja Asif Mehmood, and Muhammad Imran Khan. "The Impact of Institutional Ownership on Firm Performance: Evidence from Pakistan’s Textile Industry Using Panel Data Analysis." Social Science Review Archives 2, no. 2 (2024): 654–68. http://dx.doi.org/10.70670/sra.v2i2.113.

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Using panel data from 63 listed companies between 2012 and 2021, this study investigates the effect of institutional ownership on the financial performance of businesses in Pakistan's textile sector. The study examines the connection between institutional ownership and important performance metrics including return on equity (ROE) and return on assets (ROA) using panel data regression approaches, such as Generalized Least Squares (GLS), Fixed Effects (FE), and Random Effects (RE) models. The results show that institutional ownership has a statistically insignificant negative impact on firm per

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Cheng, Yilin, Junshu Shen, and Huiping Zhang. "Board Diversity and Firm Performance: An Analysis Based on ROA and ROE of Singapore Exchange Listed Firms." Proceedings of Business and Economic Studies 8, no. 1 (2025): 127–38. https://doi.org/10.26689/pbes.v8i1.9677.

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This study explores the impact of board diversity on firm performance, with a focus on companies listed on the Singapore Stock Exchange (SGX). Board diversity is examined across various dimensions, including gender, age, ethnicity, and professional background, to understand its relationship with key performance indicators such as Return on Assets (ROA) and Return on Equity (ROE). Using a quantitative research approach, the study analyzes data from 90 publicly listed firms, employing descriptive statistics, correlation analysis, and multiple regression techniques. The findings reveal that the d

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Guliyev, Taghi, and Murad Muzaffarov. "Deciphering Sustainable Growth: The Influence of Corporate Financial Metrics on SGR and Stock Returns." WSB Journal of Business and Finance 58, no. 1 (2024): 114–21. http://dx.doi.org/10.2478/wsbjbf-2024-0011.

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Abstract In a diligent quest for outperformance in the market, the paper will delve into the complex dynamics of the Sustainable Growth Rate (SGR) and stock prices. According to Higgins’ theory, the SGR is the maximum growth attainable by a company that does not require external funds. It employs Fixed Effects Models and analyses data from 73 major companies in the S&P 500 from 2021 to 2023. The study particularly examines how the factors, including tax and interest burdens, EBIT margin, asset turnover, financial leverage, and retention rate, help shape the SGR after COVID. Most importantl

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SAİLESH, Bhaskar, and Kiran Reddy. "Analyzing the impact of environmental strategies on corporate governance and long-term performance." Journal of Tourism Theory and Research 10, no. 1 (2024): 32–38. http://dx.doi.org/10.24288/jttr.1446263.

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This study delves into the complex relationships between corporate governance, environmental strategies, and the enduring success of publicly traded companies. Through empirical analysis, the study explores how adopting diverse sustainability measures influences stakeholder involvement, board structure, and shareholder value creation. This study combines an extensive dataset of financial information from listed companies with a quantitative examination of corporate governance practices. It also incorporates detailed case studies of leading firms implementing noteworthy environmental strategies

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Bramaputra, Eko Danu, Anessa Musfitria, and Yustin Triastuti. "Pengaruh Likuiditas, Leverage, Pertumbuhan Perusahaan, dan Profitabilitas terhadap Kebijakan Dividen pada Perusahaan Manufaktur Makanan Minuman yang Terdaftar pada Bursa Efek Indonesia Periode 2013-2015." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 3, no. 3 (2022): 424–39. http://dx.doi.org/10.47467/elmal.v3i3.901.

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 Dividend distribution is a complex problem in the company due to the difference of interests between shareholders and company management which is often referred to as agency problems. The type of research used is causative research. with the research method in the form of secondary data collection, namely in the form of the company's annual financial statements obtained from the report of the Indonesia Stock Exchange (IDX). The data analysis model used is multiple linear regression analysis. The results of this study indicate that partially Current Ratio (CR) has a positive effect on di

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Gurung, Rajesh. "Dynamics of Nepalese Stock Market Performance: An Analysis of Macro-economic, Firm-specific, Size, and Event Factors." Journal of Mathematics Instruction, Social Research and Opinion 4, no. 2 (2025): 227–42. https://doi.org/10.58421/misro.v4i2.340.

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This study examines the multifaceted dynamics influencing the performance of the Nepalese stock market employing time-series ARDL analysis techniques. The study investigates the influence of macroeconomic indicators (gross domestic product, gross domestic savings, interest rates), firm-specific factors (total assets, return on equity), market size (number of listed companies), and event factors (political instability, policy changes) on stock market performance, measured by the stock market index. The ARDL bounds test (F-statistic = 8.378, df = 6, I(0) = 2.88, I(1) = 2.88, α = 1%) indicates th

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Papantonis, Ioannis. "Cointegration-based trading: evidence on index tracking & market-neutral strategies." Managerial Finance 42, no. 5 (2016): 449–71. http://dx.doi.org/10.1108/mf-12-2014-0318.

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Purpose – The purpose of this paper is to present an alternative approach to equity trading that is based on cointegration. If there are long-run equilibria among financial assets, a cointegration-based trading strategy can exploit profitable opportunities by capturing mean-reverting short-run deviations. Design/methodology/approach – First, the author introduces an equity indexing technique to form cointegration tracking portfolios that are able to replicate an index effectively. The author later enhances this tracking methodology in order to construct more complex portfolio-trading strategie

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Shaban, Osama Samih, and Reem Saleh Zarnoun. "Impact of sustainability reporting on financial performance and risks: Evidence from the emerging market." Risk Governance and Control: Financial Markets and Institutions 14, no. 4 (2024): 96–109. http://dx.doi.org/10.22495/rgcv14i4p10.

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This study investigates the impact of sustainability reporting (SR) on the financial performance of industrial companies listed on the Amman Stock Exchange (ASE) from 2016 to 2022. Focusing on return on assets (ROA), return on equity (ROE), and earnings per share (EPS), the research addresses the persistent challenges in economic sustainability (ES), environmental sustainability (ENS), and social sustainability (SOCS) among Jordanian industrial companies, which are attributed to limited disclosure indicators in annual reports. Methodologically, the study employs tests for normal distribution,

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Satoto, Eko Budi, Masno Marjohan, and Suyanto Suyanto. "Financial Performance, Debt-to-Equity Ratio, Return on Assets, and Total Asset Turnover on Earnings Per Share and Stock Price as Moderator." MIX: JURNAL ILMIAH MANAJEMEN 13, no. 3 (2023): 673. http://dx.doi.org/10.22441/jurnal_mix.2023.v13i3.010.

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Objectives: This paper sought to undertake a comprehensive analysis aimed at investigating the influence arising from the various financial metrics, namely the Current Ratio, Debt-to-Equity Ratio, Return On Assets, and Total Assets Turnover on Earnings Per Share (EPS), and Stock Prices as the moderating variable. Methodology: This research employs a quantitative descriptive methodology by collecting financial reports of Food and Beverage companies listed on the Indonesia Stock Exchange (BEI). The measurement model and hypothesis testing are Descriptive Statistics with a Panel Data Regression M

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Ademoye, Kehinde, Jeremiah Akinadewo, Taiwo Owoeye, Alaba Ajewole, Alaba Adeyemo, and Olasehinde Omodara. "Does The Accounting Presentation Choice in IFRS 6 (Exploration For and Evaluation of Mineral Resources) impact Investor Return in Africa Oil and Gas Firms?" Africa Accounting Journal of Cross-Country Research 2, no. 1 (2025): 1–21. https://doi.org/10.69480/aajccr.5.v2.4923.

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Background: This study addressed the critical intersection of accounting standards and investor returns within Africa's oil and gas sector. Specifically, it investigated how diverse accounting treatments under International Financial Reporting Standards 6 (IFRS 6) for exploration and evaluation costs, including capitalization, depreciation methods, and disclosure, affect investor returns. Utilizing panel data and regression analysis, this study examined the nuanced impact of these accounting choices on key financial performance indicators, offering insights into the complex relationship betwee

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S. Savina. "ARTIFICIAL INTELLIGENCE IN ANALYZING THE CAPITAL STRUCTURE EFFECT ON FINANCIAL STABILITY." BULLETIN 1, no. 383 (2020): 277–87. http://dx.doi.org/10.32014/10.32014/2020.2518-1467.33.

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Financial stability is an important measure used by stakeholders to assess the financial situation of an entity concerned. Economic worries caused by internal business issues, global processes, and international economic (regional) integration may increase the entity’s exposure to external factors. Financial stability considers the entity’s dependence on creditors and investors, i.e. the debt-to-equity ratio. Significant liabilities that are not fully covered by the entity’s own liquid funds create preconditions for bankruptcy should any large creditor demand settlement of any debts owed to it

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Heriyanto, Heriyanto, Novita Febriany, and Mischella Engel. "The Moderating Role of CEO Characteristics in the Relationship between Financial Conditions and Corporate Debt Policy." Journal of Enterprise and Development 7, no. 2 (2025): 398–410. https://doi.org/10.20414/jed.v7i2.14036.

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Purpose: This study investigates the influence of firm financial characteristics—reflecting asymmetric information—on corporate debt policy, while also examining the moderating role of CEO characteristics within the framework of upper echelon theory.Method: The sample consists of 60 non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2013–2022, selected through purposive sampling. Panel data regression analysis with moderating variables was employed to assess how CEO characteristics interact with internal financial indicators.Result: Results show that liquidity (current rat

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Patil, Rahul. "PRICING OF EQUITY INVESTMENT - AN EMPIRICAL ANALYSIS OF INDIAN CAPITAL MARKET." International Journal of Advanced Research 12, no. 03 (2024): 683–89. http://dx.doi.org/10.21474/ijar01/18438.

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The investment is stock market is an art as well as science. The objective of stock market investment is to achieve superior returns comparing other investment options. The investment cost is one of the variable contributing towards the performance of the stock. The justified price of the stock is always a matter of discussion but no specific formula or theory exist to recognize the correct price. This paper is an attempt to decompose the market price of the stock listed on Indian exchanges. Using the data for 10 years, explanatory variables are identified which explain market price of the sto

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Aulia, Eshy, and Annisa Fithria. "The Effect of Islamic Corporate Governance and Islamic Corporate Social Responsibility on the Performance of Shariah Commercial Banks in Indonesia." Kunuz: Journal of Islamic Banking and Finance 3, no. 2 (2023): 108–23. http://dx.doi.org/10.30984/kunuz.v3i2.671.

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This study aims to investigate and analyze the influence of Islamic corporate governance (ICG) and Islamic corporate social responsibility (ICSR) on the performance of Sharia Commercial Banks in Indonesia during the five-year period from 2014 to 2018. The financial performance of the banks is assessed using the return on assets (ROA) and return on equity (ROE). Employing a purposive sampling method, data was meticulously collected from a sample of 11 Sharia Commercial Banks. Employing a quantitative research approach, the study employs multiple regression analysis to discern the relationships

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Egwakhe, A. J., N. S. Momah, and F. I. Akande. "Shareholders Value: The Debate through Corporate Governance Mechanisms Perspective." International Journal of Research and Innovation in Social Science VII, no. VI (2023): 372–87. http://dx.doi.org/10.47772/ijriss.2023.7628.

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Shareholders’ value reflects an efficient utilization of rare resources and ability to generate profits. However, Nigerian banks case is otherwise since shareholders’ value remain low and a concern for stakeholders, practitioners, policymakers, business tycoons, and researchers. This article investigates shareholders’ value debate through corporate governance mechanism lens within Nigerian deposit money institutions. Thirteen deposit money institutions were used and panel regression analyses were conducted. Results showed that corporate governance procedures significantly and favorably impacte

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Nunoo, Evans, and Uday K. Jagannathan. "Balancing organizational structure dimensions for enhanced financial performance in Ghana’s banking sector." Economics and Finance Letters 12, no. 2 (2025): 417–30. https://doi.org/10.18488/29.v12i2.4259.

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This study investigates how the structural dimensions of centralization, formalization, and specialization, both individually and in combination, influence return on equity (ROE) in Ghanaian commercial banks. It clarifies whether a balanced mix outperforms across-the-board intensification. Survey data from 400 employees across ten diverse banks were analyzed using partial least squares structural equation modeling after confirmatory factor analysis confirmed construct reliability and validity. Direct and moderated paths were assessed with bias-corrected bootstrapping. Centralization (β = 0.943

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Rosen, Robert H., Michael C. Monuteaux, Anne M. Stack, Kenneth A. Michelson, and Andrew M. Fine. "Impact of a Bronchiolitis Clinical Pathway on Management Decisions by Preferred Language." Pediatric Quality & Safety 9, no. 1 (2024): e714. http://dx.doi.org/10.1097/pq9.0000000000000714.

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Background: Clinical pathways standardize healthcare utilization, but their impact on healthcare equity is poorly understood. This study aims to measure the effect of a bronchiolitis pathway on management decisions by preferred language for care. Methods: We included all emergency department encounters for patients aged 1–12 months with bronchiolitis from 1/1/2010 to 10/31/2020. The prepathway period ended 10/31/2011, and the postpathway period was 1/1/2012–10/31/2020. We performed retrospective interrupted time series analyses to assess the impact of the clinical pathway by English versus non

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Batrancea, Larissa. "The Influence of Liquidity and Solvency on Performance within the Healthcare Industry: Evidence from Publicly Listed Companies." Mathematics 9, no. 18 (2021): 2231. http://dx.doi.org/10.3390/math9182231.

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Any lucrative economic activity implies aiming at obtaining a profit, including companies in the healthcare industry. The present study analyzes the extent to which financial liquidity and financial solvency influenced the performance of 34 healthcare companies that are publicly traded on the New York Stock Exchange. The period of analysis spanned from Q4 2005 to Q4 2020. The research methodology favored a complex approach by running econometric models with two-stage least squares (2SLS) panel and panel generalized method of moments (GMM). Empirical evidence showed that the financial indicator

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Bolanle Peace, Oluwadare, and Chukwuka John Onyenania. "Capital Structure's Impact on Financial Performance in A Selected Bank in Nigeria." Journal of Investment, Banking and Finance 3, no. 1 (2025): 01–11. https://doi.org/10.33140/jibf.03.01.05.

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This study explores the relationship between capital structure and financial performance, focusing on the metrics of gross profit margin (GPM), return on capital employed (ROCE), return on assets (ROA), and return on equity (ROE) in the context of business firms and banks in Nigeria. Drawing on secondary data from ten selected Nigerian firms over five years, the study uses quantitative methods, specifically regression analysis, to investigate the influence of capital structure on financial performance. The findings suggest that capital structure, particularly the debt-equity ratio (DER), has a

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Sedikov, Denys. "FINANCIAL EFFICIENCY OF INNOVATIVE DEVELOPMENT STRATEGIES OF GRAIN MARKET ENTERPRISES: INDICATIVE ANALYSIS." Economic scope, no. 200 (May 9, 2025): 243–48. https://doi.org/10.30838/ep.200.243-248.

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The article highlights the relevance of strategic management of innovative development of agricultural enterprises using the example of the grain market. The authors emphasize that global demand growth, increased competition, climate risks, and price volatility require producers to make well-founded, long-term decisions. Innovative activities include technological (precision agriculture, digital yield forecasting tools, elevator automation) and managerial aspects (optimization of finances, logistics, and organizational structures). The relationship between the financial condition of the enterp

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Yan, Miao. "Financial Analysis and Forecast of Volkswagen Group." Advances in Economics, Management and Political Sciences 42, no. 1 (2023): 61–68. http://dx.doi.org/10.54254/2754-1169/42/20232080.

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With the development of the global economy and the improvement of the technology level, the integration of information technology and the manufacturing industry has accelerated. The global manufacturing sector is moving in major directions as a result of digitalization, networking, and intelligence. The auto industry is also innovating, and artificial intelligence and new energy have accelerated the innovation and change of the auto industry. How automotive companies can improve their profitability and gain advantages in the competition during the transition period has become a key issue. This

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Salim, Shahad. "THE RELATIONSHIP BETWEEN CEO DUALITY AND FIRM PERFORMANCE IN LIGHT OF BOARD SIZE AS A MODERATOR." JOURNAL OF HUMANITIES SOCIAL SCIENCES AND BUSINESS (JHSSB) 3, no. 1 (2023): 214–30. http://dx.doi.org/10.55047/jhssb.v3i1.861.

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This research investigates the intricate link between CEO duality and company performance in Texas service organizations while illuminating the moderating role of the number of directors. To accomplish this, the study conducts a comprehensive analysis using a dataset of Texas service companies over a specific time frame. Rigorous statistical methods, including multiple regression analysis and moderation analysis, are employed to assess the relationship between CEO duality, board size, and company performance. Various performance metrics, such as return on assets (ROA), return on equity (ROE),

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Sabore, Meinyali Mevaashi. "Assessment of the Impact of Credit Risk on the Financial Performance of Listed Commercial Banks in Tanzania." International Journal of Finance and Accounting 4, no. 1 (2025): 34–44. https://doi.org/10.37284/ijfa.4.1.2849.

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This study explored the impact of various financial and risk management factors on the financial performance of commercial banks in Tanzania between 2017 and 2024. Specifically, the research addresses four primary questions: To what extent do non-performing loans (NPLs) affect the financial performance of commercial banks in Tanzania? What is the effect of capital adequacy on financial performance? How does a firm's size impact financial performance? And what is the impact of the debt-to-equity ratio on financial performance? The study employed a descriptive research design; the study utilized

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Zhao, Xiaoli. "Is ESG a New Trick for the Chinese Stock Market? An Empirical Analysis of the Relationship Between Corporate ESG and Financial Performance." Advances in Economics, Management and Political Sciences 28, no. 1 (2023): 1–12. http://dx.doi.org/10.54254/2754-1169/28/20231269.

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As an essential indicator to measure corporate financial performance and social responsibility, ESG has been widely used in theory and practice. This paper uses the data of listed companies combined with the least square regression test, a multidimensional empirical test of the impact of ESG on corporate financial performance. The results demonstrate that ESG has a differentiated impact on different financial indicators such as ROA (returns on assets), ROE (returns on equity), and Tobin's Q index, implying that the impact of ESG is relatively complex. Based on this, this paper puts forward som

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Benjamin Oluwatobi Ajayi, Oghenekevwe Rosemary Ajayi, Irene I. Nmecha, Joseph Agu, Ibrahim Akerele, and Hauwa Abdullahi. "Effect of Inflation (With CPI, Interest Rate and Money Supply as the Proxies for Inflation) on the Financial Performance of Consumer Goods Companies in Nigeria- Nestle Nigeria Case Study." International Journal of Latest Technology in Engineering Management & Applied Science 14, no. 3 (2025): 309–19. https://doi.org/10.51583/ijltemas.2025.140300034.

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Abstract: This study examines the impact of inflation on the financial performance of consumer goods companies in Nigeria, focusing on Nestle Nigeria from 2000 to 2023. Employing descriptive statistics, correlation analysis, and hypothesis testing, the research investigates the relationships between key financial metrics, including Return on Equity (ROE), Consumer Price Index (CPI), interest rates, and money supply. The analysis reveals a significant negative correlation between inflation and profitability, highlighting the adverse effects of rising inflation on operational costs and financial

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Posavec, Stjepan, Špela Pezdevšek Malovrh, Makedonka Stojanovska, Sabina Delić, and Ljiljana Keča. "Comparative analysis of selected business indicators of state forest companies." Šumarski list 145, no. 1-2 (2021): 7–17. http://dx.doi.org/10.31298/sl.145.1-2.1.

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A company that handles natural resources such as forests is a complex economic entity. In addition to economic performance at annual level, the biological component of sustainable forest management should also be considered. It is therefore extremely important to achieve efficient business performance. Financial analysis is a process of determining important business and financial characteristics of a company from accounting data. It is characterized by a wide use of financial reports and various financial indicators - key figures. The paper presents business indicators of the main state-owned

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Rocha, Roberto, Ana Bandeira, and Patrícia Ramos. "The Impact of Social Responsibility on the Performance of European Listed Companies." Sustainability 16, no. 17 (2024): 7658. http://dx.doi.org/10.3390/su16177658.

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This research aims to analyze the impact of social responsibility (SR) on the performance of 216 European companies from 2017 to 2021. The objective of this research is to determine how the operational, financial, and market performance of companies is influenced by social responsibility practices. The methodology adopted is quantitative in nature, using the estimation of models for panel data. To quantify corporate performance, this study uses the return on assets (ROA), the return on equity (ROE), and finally Tobin’s Q ratio. Additionally, environment, social, and governance (ESG) and United

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Aslam, Faheem, Yasir Tariq Mohmand, Saqib Aziz, and Jamal Ouenniche. "A complex networks based analysis of jump risk in equity returns: An evidence using intraday movements from Pakistan stock market." Journal of Behavioral and Experimental Finance 28 (December 2020): 100418. http://dx.doi.org/10.1016/j.jbef.2020.100418.

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Miftahurrohman, Haryo Kusumo, and Munifah. "Corporate Governance and Firm Performance: The Role of Shareholder Activism in Emerging Markets." Journal of Management and Informatics 3, no. 3 (2024): 470–89. https://doi.org/10.51903/jmi.v3i3.56.

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Corporate governance is crucial in enhancing competitiveness and attracting investment, particularly in emerging markets that face challenges such as complex regulatory environments and ownership structures. Shareholder activism has emerged as an essential mechanism for improving corporate accountability and performance. This study aims to analyze the impact of shareholder activism on corporate performance in emerging markets, considering corporate governance as a moderating variable. A quantitative approach is employed, utilizing panel data analysis from publicly listed companies in emerging

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Shaban, Osama Samih, and Zaid Al-Hawatmah. "The impact of banking financial leverage on firm’s performance: The moderating role of artificial intelligence." Risk Governance and Control: Financial Markets and Institutions 14, no. 2 (2024): 99–106. http://dx.doi.org/10.22495/rgcv14i2p10.

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Exploring the intricate and multifaceted dynamics between financial leverage (LEV), artificial intelligence (AI), and firm performance, this research paper delves into the complex relationship highlighted in the existing literature. To enhance comprehension, the study seeks to investigate the moderating influence of AI on this relationship, aiming to provide insights into how businesses can strategically optimize the interplay of leverage and AI to attain optimal performance levels. The study community consisted of all 13 Jordanian commercial banks listed on the Amman Stock Exchange (ASE) for

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Sharifah Husna Binti Said Razali. "Financial Performance Analysis using Modified Dupont Model in Malaysian Public Listed Companies." Journal of Information Systems Engineering and Management 10, no. 32s (2025): 142–50. https://doi.org/10.52783/jisem.v10i32s.5197.

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The purpose of this study is to conduct a comprehensive assessment of the financial performance of Publicly Listed Companies in Malaysia using the Modified DuPont Model Framework. The motivation behind this investigation stems from the urgent need to evaluate the complex financial landscape of the Malaysian market methodically. The main objective is to provide empirical evidence of the relationship between key financial ratios and the return on equity (ROE), offering valuable insights for investors and stakeholders. The research period spans a decade, from 2013 to 2022, allowing for a thorough

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