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Journal articles on the topic 'Earnings Before Interest and Taxes'

Author: Grafiati

Published: 4 June 2021

Last updated: 4 February 2022

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1

Al Taha'at, Ebraheem, Mohammad Abdel Mohsen Al-Afeef, Saqer Al Tahat, and Muhannad Akram Ahmad. "The Impact of the General Level of Prices and Operating Profit on Economic Value Added (EVA) (Analytical Study: ASE 2001 - 2015)." Asian Social Science 13, no. 11 (2017): 142. http://dx.doi.org/10.5539/ass.v13n11p142.

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This study aims to show the importance of the economic value added as one of the most modern to measure the financial performance for firms, then to know the effect of the general prices level and earnings before interest and taxes on EVA in the companies listed in (ASE) (2006-2015), the researcher addresses a random sample consisting of (46) Company, and uses regression model, which connects the dependent and independent variables.The results of the study shows that There is a significant impact for the general prices level and the earnings before interest and taxes on the economic value adde

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Wulandari, Laras Gita, and Bahtiar Usman. "Faktor-Faktor yang Mempengaruhi Share Repurchase Decisions Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia." Media Riset Bisnis & Manajemen 19, no. 1 (2019): 24. http://dx.doi.org/10.25105/mrbm.v19i1.5363.

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<p><strong><em>Abstract</em></strong></p><p><strong><em>Purpose –</em></strong><em>This study examines determinants of share repurchase decisions. The samples are obtained from the companies listed in Indonesian Stock Exchange (IDX) in the year of 2010-2017. The independent variables in this study acquisitions, depreciation, dividends, earning before interest and taxes, retained earnings, revenue, research and development, cash flow, and beta coefficient. The control variables in this study are long term debt to assets, de

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3

Bindenga, André. "Winst of geen winst, dat is de vraag." Maandblad Voor Accountancy en Bedrijfseconomie 77, no. 6 (2003): 252–53. http://dx.doi.org/10.5117/mab.77.17500.

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Shakespeare liet Hamlet bewust zijn vraag stellen, ik formuleer in de titel van deze column eenzelfde soort vraag en ik roep de lezer op om zelf het antwoord te bedenken. Tegenwoordig zijn in de jaarverslagen en jaarrekeningen van veel ondernemingen zoveel begrippen te vinden waarin de term winst voorkomt, dat men het spoor bijster raakt. Het is daarbij ook nog populair om het in het Engels te zeggen. Naast nettowinst, bedrijfswinst en operationele winst ziet men dan net earnings, earnings before interest, earnings before interest and taxes, earnings before interest, taxes and amortization en

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Durana, Pavol, and Radovan Bacik. "Earnings management: Local or global phenomenon in the Visegrad Four?" SHS Web of Conferences 92 (2021): 02015. http://dx.doi.org/10.1051/shsconf/20219202015.

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Research background: Increasing number of national scientific studies related to business finance shows that the earnings management phenomenon as a legal apparatus of manipulation business profit plays a significant role in financial reports in conditions of Slovak economy. Slovakia belongs to Visegrad Four, group of very historically and developmentally close countries. That is why it is relevant to compare the issue of earnings manipulation it these countries’ context. Purpose of the article: The main purpose of the article is to confirm global approach to manipulation of earnings in the Vi

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Wardayati, Siti Maria, Agung Budi Sulistiyo, Rahman El Junusi, Alamsyah Alamsyah, and Labitsta Untsa Afnany. "Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)." GATR Accounting and Finance Review 2, no. 3 (2017): 01–10. http://dx.doi.org/10.35609/afr.2017.2.3(1).

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Objective - This study aims to explain the companies' financial condition and growth which is affecting going concern audit opinion of the companies listed in the Jakarta Islamic Index (JII). Financial condition is examined through the information changes in working capital to total assets, retained earnings to total assets, earnings before interest and taxes to total assets, book value of equity to book value of total liabilities, sales to total assets. Methodology/Technique - This study applies qualitative research with a description method and the populations used are all companies listed i

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6

Vélez-Pareja, Ignacio. "Tax shields, financial expenses and losses carried forward." Cuadernos de Economía 35, no. 69 (2016): 663–89. http://dx.doi.org/10.15446/cuad.econ.v35n69.54352.

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This article deals with the proper procedure for calculating Tax Shields (TS). The calculation includes cases where Losses Carried Forward are allowed and there is financial Other Income (OI). The procedure takes into account the magnitude of Adjusted Earnings before Interest and Taxes (EBITAdj) -that is, EBIT + OI - OE excluding Financial- compared with Financial Expenses (FE). This comparison defines three intervals and results for TS. If EBITAdj. < 0, TS will be 0; if EBITAdj. > 0 and less than FE, TS is T x EBITAdj.; finally if EBITAdj. > FE, TS is T x FE. When firm possesses OI,

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7

Mufida, Amila Rezky. "Analisis Pengaruh Rasio Keuangan Terhadap Potensi Terjadinya Financial Distress." JBMI (Jurnal Bisnis, Manajemen, dan Informatika) 16, no. 3 (2020): 297–311. http://dx.doi.org/10.26487/jbmi.v16i3.9412.

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Penelitian ini bertujuan untuk menganalisis pengaruh rasio Working Capital to Total Assets (WCTA), Retained Earnings to Total Assets (RETA), Earning Before Interest and Taxes to Total Assets (EBITTA), dan Market Value of Equity to Total Liabilities (MVETL) terhadap potensi terjadinya financial distress. Penelitian ini menggunakan model Altman Z-Score Modifikasi untuk mengukur prediksi financial distress dengan objek penelitian yaitu perusahaan jasa sub sektor property dan real estate yang terdaftar di BEI periode 2014-2018. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan meto

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Kliestik, Tomas, Katarina Valaskova, Elvira Nica, Maria Kovacova, and George Lazaroiu. "Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries." Oeconomia Copernicana 11, no. 2 (2020): 371–400. http://dx.doi.org/10.24136/oc.2020.016.

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Research background: Enterprises manage earnings in an effort to balance their profit fluctuations to provide increasingly consistent earnings in every reporting period. Earnings management is legal and very effective method of accounting techniques and may be used to obtain specific objectives of the enterprises involving the manipulation of accruals. Therefore, there is a need to analyze it in the context of group of countries, while the issue of their detection in the new ways appears.  Purpose of the article: The analysis of annual earnings before interest and taxes (EBIT) of 5,640 e

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Marlinda, Desi, and Aida Yulia. "ANALISIS POTENSI FINANCIAL DISTRESS DENGAN METODE SPRINGATE PADA BANK UMUM SYARIAH DI INDONESIA." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5, no. 1 (2020): 36–49. http://dx.doi.org/10.24815/jimeka.v5i1.15427.

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This research aims to know the potential financial distress with Springate method at sharia banks in Indonesia. Financial ratios used is the ratio of working capital to total assets, the ratio of earnings before interest and taxes to total assets (EBIT/Total assets), the ratio of earnings before taxes to total current liabilities (EBT/current liability), and the ratio of sales to total assets. The method used in this research is quantitative research with descriptive study purposes. Data used is secondary data, in the form of an annual financial statement data sharia banks 2014-2018 period. Th

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Siekelova, Anna, Maria Kovacova, Peter Adamko, and Vojtech Stehel. "Profit Management as an Instrument for SMEs Developing: the Case for Slovakia." Marketing and Management of Innovations, no. 3 (2019): 285–96. http://dx.doi.org/10.21272/mmi.2019.3-22.

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The goal of the business should reflect its efforts to achieve a certain future state. Classical economic theories emphasize the achievement of profit as a fundamental goal of business. Modern theories consider gaining profit as one of the basic motivating factors. In practice, we distinguish several profit categories that are described in our contribution. The effort of businesses is detection of indicators that help enterprises to generate profit. In our contribution, we focused on the analysis of the profitability of small and medium-sized enterprises as well as on the identification of ind

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Durana, Pavol, Katarina Valaskova, Darina Chlebikova, Vladislav Krastev, and Irina Atanasova. "Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries." Risks 8, no. 2 (2020): 57. http://dx.doi.org/10.3390/risks8020057.

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Earnings management is a globally used tool for long-term profitable enterprises and for the apparatus of reduction of bankruptcy risk in developed countries. This phenomenon belongs to the integral and fundamental part of their business finance. However, this has still been lax in emerging countries. The models of detections of the existence of earnings management are based on discretionary accrual. The goal of this article is to detect the existence of earnings management in emerging countries by times series analysis. This econometric investigation uses the observations of earnings before i

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Repetti, Toni. "How hospitality firm executive diversity affects firm performance." International Journal of Contemporary Hospitality Management 32, no. 9 (2020): 2777–92. http://dx.doi.org/10.1108/ijchm-08-2019-0728.

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Purpose Women make up approximately 47% of the workforce and 51% of hospitality employees but account for 70% of travel buying decisions. Even with these high statistics, women are still underrepresented in many high-level positions. This paper aims to evaluate the financial effects of diversity in top paying management positions within US hospitality companies from 2006 to 2018 and also evaluate the change in female representation from the Great Recession and the #metoo scandal. Design/methodology/approach Firm performance and diversity were studied using fixed effect and random effect models

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Kludacz-Alessandri, Magdalena, and Małgorzata Cygańska. "Corporate Social Responsibility and Financial Performance among Energy Sector Companies." Energies 14, no. 19 (2021): 6068. http://dx.doi.org/10.3390/en14196068.

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Corporate social responsibility (CSR) is one of the main drivers of corporate reputation. Many studies show that CSR can positively affect financial performance (FP) and vice versa. However, the relationship between FP and CSR depends on the type of industry in which the company operates, and there is little research regarding the energy sector in this area. The basis of empirical research in this study is slack resource theory which argues that financial performance is the cause of corporate social performance. This paper aims to analyze if financial performance affects corporate social respo

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14

Fan, Yun, Wayne B. Thomas, and Xiaoou Yu. "The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting." Management Science 65, no. 8 (2019): 3637–53. http://dx.doi.org/10.1287/mnsc.2018.3110.

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This study examines whether firms with private loan contracts that contain debt covenants based on earnings before interest, taxes, depreciation, and amortization (EBITDA) are more likely to misclassify core expenses as special items (i.e., classification shift). Misclassifying core expenses as income-decreasing special items allows the firm to increase EBITDA and thereby potentially avoid debt covenant violations. Consistent with our expectation, firms misclassify core expenses as special items when at least one EBITDA-related financial covenant is close to being violated. In addition, classi

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Krastev, Vladislav, Pavol Durana, and Katarina Valaskova. "Earnings management under a global magnifier." SHS Web of Conferences 92 (2021): 02032. http://dx.doi.org/10.1051/shsconf/20219202032.

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Research background:Legal earnings manipulation is current hot topic, which is evidenced by a significant number of academic articles from the countries of developed markets. But this issue has been still the research gap for the emerging countries. Slovakia and Bulgaria are emerging counties with the similar economic and political history. The existence of the purposeful earnings management is confirmed in both countries. Therefore, the enterprises from these countries are selected to the common comparison.Purpose of the article:The main purpose and the set target of delivered examination is

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16

Roy, Malay Kanti. "How to Price a Share for Acquisition." Vikalpa: The Journal for Decision Makers 11, no. 1 (1986): 13–20. http://dx.doi.org/10.1177/0256090919860103.

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Although take‐overs are becoming important means of diversification, there is no established technique which incorporates uncertainties involved and gives a range of values of a target firm which can form the basis for offering a price. Using a model of the firm's cash flows after acquisition, Malay Kanti Roy simulates the likely cash flow streams from the acquisition of India Cements for various values of the key variables such as growth rate and earnings before interest and taxes. He shows how such models and simulation analyses can help negotiators set upper and lower limits for a take-over

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Cormier, Denis, Samira Demaria, and Michel Magnan. "Beyond earnings: do EBITDA reporting and governance matter for market participants?" Managerial Finance 43, no. 2 (2017): 193–211. http://dx.doi.org/10.1108/mf-07-2016-0205.

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Purpose The purpose of this paper is to investigate whether formally disclosing an earnings before interests, taxes, depreciation, and amortization (EBITDA) number reduces the information asymmetry between managers and investors beyond the release of GAAP earnings. The paper also assess if EBITDA disclosure enhances the value relevance and the predictive ability of earnings. Design/methodology/approach The authors explore the interface between GAAP and non-GAAP reporting as well as the impact of corporate governance on the quality of non-GAAP measures. Findings Results suggest that EBITDA repo

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Dushku, Elona. "Some Empirical Evidence of Loan Loss Provisions for Albanian Banks." Journal of Central Banking Theory and Practice 5, no. 2 (2016): 157–73. http://dx.doi.org/10.1515/jcbtp-2016-0016.

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Abstract In this paper we used a panel of Albanian banks for the period 2004-2014 to examine the main determinants of loan loss provisions. In addition, we tested how the latest crisis has affected provisioning behaviour of the banks. We find that loan loss provisions of banks are driven by non-discretionary components and economic fluctuations. Furthermore, we find a positive and significant result between earnings before interest, taxes and provisions and loan loss provisions, thus confirming the income smoothing hypothesis. Our estimated results do not support the capital management and sig

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Ausloos, Marcel. "Valuation Models Applied to Value-Based Management—Application to the Case of UK Companies with Problems." Forecasting 2, no. 4 (2020): 549–65. http://dx.doi.org/10.3390/forecast2040029.

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Many still rightly wonder whether accounting numbers affect business value. Basic questions are “why?” and “how?” We aim at promoting an objective choice on how optimizing the most suitable valuation methods under a “value-based management” framework through some performance measurement systems. First, we present a comprehensive review of valuation methods. Three valuations methods, (i) Free Cash Flow Valuation Model (FCFVM), (ii) Residual Earning Valuation Model (REVM) and (iii) Abnormal Earning Growth Model (AEGM), are presented. We point out advantages and limitations. As applications, the

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Imelda, Elsa, and Ignacia Alodia. "Analysis of Altman Model and Ohlson Model in Predicting Financial Distress of Manufacturing Companies in the Indonesia Stock Exchange." Indian-Pacific Journal of Accounting and Finance 1, no. 1 (2017): 51–63. http://dx.doi.org/10.52962/ipjaf.2017.1.1.4.

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The purpose of this research is to examine the accuracy of the Altman Model and the Ohlson Model in Bankruptcy Prediction.The research population is all companies who are listed on the Indonesian Stock Exchange. The sample of the research is 40 manufacturing companies listed on the Indonesian Stock Exchange in the period of 2010-2014 that are divided into companies with financial distress and those without financial distress.The data analysis technique is the Multiple Discriminant Analysis and Logit Analysis. The Multiple Discriminant Analysis is derived from the Altman Model while the Logit A

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Anwar, Vebby. "ANALISIS KOMPARASI FAKTOR-FAKTOR YANG MEMPENGARUHI LABA SEBELUM PAJAK PADA BANK PEMERINTAH." Bongaya Journal for Research in Management (BJRM) 1, no. 2 (2018): 09–17. http://dx.doi.org/10.37888/bjrm.v1i2.74.

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The purpose of this study was to determine 1) the image of profit beforetax, net interest margin, loan to deposit ratio, asset quality and operating expenses/ operating income state bank listed on the Indonesia Stock Exchange. 2) analyzethe differences in income before taxes, net interest margin, loan to deposit ratio,asset quality and operating expenses / operating income state bank listed on theIndonesia Stock Exchange. The population in this study are all listed in theGovernment Bank Stock Exchange Bank Indonesia as much as 4. The samplingtechnique used proposive sampling. The analytical me

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Sedláček, Jaroslav, and Daniel Němec. "Interest and tax burden on corporations in the Czech industrial and banking sector after 2008." Review of Economic Perspectives 18, no. 4 (2018): 409–24. http://dx.doi.org/10.2478/revecp-2018-0021.

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Abstract The present paper deals with the interest and tax burden of corporations in the Czech industrial and banking sector as well as with the identification of the differences between the two sectors, including the evaluation of their developmental trends in the period after the economic and financial crisis of 2008. The interest and tax burden on business entities is determined by negative cash flows that reduce the value of their assets and equity. The basis of the research is the analysis of both components of the financial burden on corporations in these sectors over the past eight year

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Bussin, Mark, and Sean Barrett. "The effect of race on CEO pay-performance sensitivity in South Africa." African Journal of Employee Relations (Formerly South African Journal of Labour Relations) 40, no. 2 (2019): 8–29. http://dx.doi.org/10.25159/2520-3223/5850.

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South Africaâ€™s labour policies and the growing societal calls to better explain executive remuneration create a unique opportunity to examine the effects of race on CEO pay. This empirical research study sought to investigate the effects of race on the sensitivity of executive pay to corporate performance. The study aims to contribute to the literature by providing an evidence-based approach to understanding the effect of race on CEO remuneration. The research design was quantitative, descriptive and longitudinal in nature, utilising validated secondary data sources. The sample consisted of

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Munawarah, Munawarah, and Wenny Anggeresia Ginting. "Analisis Prediksi Kondisi Financial Distress Debitur Pasca Erupsi Gunung Sinabung." JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL 11, no. 1 (2019): 21. http://dx.doi.org/10.24114/jupiis.v11i1.12222.

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One of the factors causes financial distress is a natural disaster such as Eruption of Sinabung in Karo. By using the financial’s debtor performance (financial ratios), Bank officer has an analyzing system to detect the ability of the debtor to pay their liabilities. The aim of this research is to design prediction model and analyze whether Working Capital to Total Asset, Sales to total Asset, Total Debt to Total Asset, Total Debt to Total Equity, and Earning Before Interest and Taxes to Total Asset have significant influence to predict the financial distress or non financial distress of debto

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Franzoni, Simona, and Cristian Pelizzari. "Hedging Risk with Derivatives in the Rain-Sensitive Hospitality Industry." Journal of Hospitality & Tourism Research 43, no. 4 (2019): 544–72. http://dx.doi.org/10.1177/1096348018817593.

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Weather is a fundamental resource for tourism, but adverse meteorological events (such as persistent rain) need to be considered by hospitality firms because of the increasing economic damages they cause. The study adds to the weather derivative and tourism literature by advancing a model for the rainfall risk management of hospitality firms. It aims to show, in two steps, how hospitality firms could share the risks caused by rain with counterparties by adopting a rainfall derivative to mitigate the negative impacts of rain on profitability. In particular, the first step of the proposed model

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Krumina, Dace, Ilona Lejniece, and Viktorija Skvarciany. "Determinants of Bank Profitability: Case of Latvia." Economics and Culture 17, no. 2 (2020): 30–37. http://dx.doi.org/10.2478/jec-2020-0018.

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AbstractResearch purpose. The goal of the current paper is to investigate the impact of internal factors on bank performance. All the performance indicators and explanatory factors have been distinguished from the scientific literature.Design/methodology/approach. To investigate if there was an effect of the distinguishing factors on Latvian banks’ performance, correlation-regression analysis was applied. To test the developed models’ accuracy, determination coefficient, Durbin–Watson coefficient, variance inflation factor (VIF), Cook’s distance and p-value were computed.Findings. The findings

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Krumina, Dace, Ilona Lejniece, and Viktorija Skvarciany. "Determinants of Bank Profitability: Case of Latvia." Economics and Culture 17, no. 2 (2020): 30–37. http://dx.doi.org/10.2478/jec-2020-0018.

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Abstract Research purpose. The goal of the current paper is to investigate the impact of internal factors on bank performance. All the performance indicators and explanatory factors have been distinguished from the scientific literature. Design/methodology/approach. To investigate if there was an effect of the distinguishing factors on Latvian banks’ performance, correlation-regression analysis was applied. To test the developed models’ accuracy, determination coefficient, Durbin–Watson coefficient, variance inflation factor (VIF), Cook’s distance and p-value were computed. Findings. The findi

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Matuszak, Piotr, and Katarzyna Szarzec. "The Scale and Financial Performance of State-Owned Enterprises in the CEE Region." Acta Oeconomica 69, no. 4 (2019): 549–70. http://dx.doi.org/10.1556/032.2019.69.4.4.

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The paper aims to analyse state-owned enterprises (SOEs) in 11 post-socialist Central-Eastern European (CEE) countries. Based on the individual data of large non-financial companies, we estimated the real state share in the years 2014 and 2015. We consider both direct and indirect state ownership and apply an explicit classification of companies as majority and minority state-owned, which is neglected in a lot of research. The countries with the highest values of the ‘Country SOE index’ were Slovenia and Latvia, while the lowest were Lithuania and Hungary. State ownership is dominant in transp

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Šeligová, Markéta. "The Effect of Selected Financial Indicators on Liquidity of Companies in Selected Sectors in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 6 (2017): 2095–104. http://dx.doi.org/10.11118/actaun201765062095.

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The aim of this paper is to determine the effect of selected financial indicators related to the structure of funding sources on liquidity of companies in selected sectors in the Czech Republic from 2000 to 2015. With the purpose to fulfill the aim, we examine existence and character of relationship between selected financial factors related to the structure of funding sources (debt equity ratio, return on equity, share of fixed assets to total assets, share of earnings before interest and taxes to total assets) and liquidity of the companies in sectors such as mining and quarrying, manufactur

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PATRICK DANSEREAU, LOUIS, MAHMOUD EL-HALWAGI, and PAUL STUART. "Margins-based planning applied to newsprint manufacturing." January 2014 13, no. 1 (2014): 21–29. http://dx.doi.org/10.32964/tj13.1.21.

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The North American newsprint industry is facing a difficult financial situation due to a major market decline. The application of supply chain management concepts could greatly help this struggling industry by enhancing the cost-effectiveness of operations. In this paper, an integrated tactical planning model based on optimization was used to exploit manufacturing flexibility in order to adapt production to changing market conditions. This model was applied to a real case study of a newsprint mill with overcapacity in its thermomechanical and deinking pulping lines. Results show that by using

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Handayani, Susi. "Pengaruh Corporate Governnace Terhadap Kinerja Keuangan Pada Perusahaan Bumn (Persero) Di Indonesia." AKRUAL: Jurnal Akuntansi 4, no. 2 (2013): 183. http://dx.doi.org/10.26740/jaj.v4n2.p183-198.

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AbstractCorporate sustainability is characterized by an increase in the value of the company is reflected in the achievement of profit targets. One of the obstacles faced in achieving this goal is the conflict of interest between management and shareholders. Corporate Governance is an effective mechanism to minimize agency conflicts, with emphasis on legal and ethical aspects to encourage the growth of the company's performance. The purpose of this study is to empirically examine the effect of corporate governance on financial performance.This research is a quantitative study using a dependent

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Riantani, Suskim, Sherly Delvia, and Gugun Sodik. "MODEL PREDIKSI FINANCIAL DISTRESS : PENGARUHNYA TERHADAP KINERJA SAHAM INDUSTRI TEKSTIL DAN GARMEN DI INDONESIA." BISMA: Jurnal Bisnis dan Manajemen 14, no. 1 (2020): 1. http://dx.doi.org/10.19184/bisma.v14i1.8858.

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This study aims to predict the possibility of Financial distress in the textile and garment industry using the Altman Z-score prediction model and analyze the impact of Financial distress on the company's stock performance as measured by stock returns. This research used descriptive analysis and verification methods. Applying a purposive sampling method, the research sample consisted of 15 issuers from the textile and garment industry during the observation period of 2012-2016. This research used panel data regression to analyze research data. The results showed that one company did not experi

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Andor, Gyorgy, and Tamas Toth. "NON-FINANCIAL BACKGROUND OF SUCCESS AROUND GLOBAL FINANCIAL CRISIS – EVIDENCE FROM EASTERN EUROPE." Facta Universitatis, Series: Economics and Organization, no. 2 (January 23, 2019): 305. http://dx.doi.org/10.22190/fueo1804305a.

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The research is about the relationship between the non-financial firm characteristics and the financial progress around the global financial crisis in 2008-2009. Non-financial firm characteristics data of 218 non-listed Central and Eastern European companies come from a survey in 2006 which focused on the capital budgeting practices and other characteristics of firms – such as presence of Western management culture, firm size, and extent of management ownership. The most important financial indicators are followed up reflecting these firms’ financial progresses – sales, profit before tax, net

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Gielens, Katrijn, Linda M. Van De Gucht, Jan-Benedict E. M. Steenkamp, and Marnik G. Dekimpe. "Dancing with a Giant: The Effect of Wal-Mart's Entry into the United Kingdom on the Performance of European Retailers." Journal of Marketing Research 45, no. 5 (2008): 519–34. http://dx.doi.org/10.1509/jmkr.45.5.519.

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The authors examine the value-destroying and value-enhancing effects of a giant player's foreign entry on incumbents operating in that region. They use Wal-Mart's entry into the United Kingdom, through its acquisition of Asda, as the empirical context. Drawing on the marketing, strategy, and finance literature streams, the authors develop hypotheses as to why some incumbents are negatively affected whereas others actually may benefit from the entry of a giant competitor. Their measure of performance impact is the change in shareholder value around the announcement date, which has recently been

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Antônio, Rafael Moreira, Alex Augusto Timm Rathke, Marcelo Botelho da Costa Moraes, and Marcelo Augusto Ambrozini. "Efeito do Volume de Negócios nas Escolhas de Recomendações de Ações dos Analistas." Brazilian Review of Finance 15, no. 2 (2018): 287. http://dx.doi.org/10.12660/rbfin.v15n2.2017.67390.

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The present study analyses the effect of trade volume on market analysts’ purchase and sell recommendation choices. The research analyses 7,293 consensus recommendations regarding Brazilian listed companies for the period 2008-2014. Sample data includes firms’ fundamentalist characteristics, as total assets, return, net income and dividends, with the objective to identify the factors taken under account by analysts for their recommendation evaluations. Applying unbalanced panel data regression strategy, we find that analysts prefer to recommend shares with higher observed trading volume, and t

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Masihabadi, Abolghasem, Ali Taghavi Moghaddam, Amir Shams Kulukhi, and Rouhollah Rahmani. "The Relationship between Earnings before Interest and Taxes and Operating Cash Flow and Stock Return under the Condition of Information Asymmetry in Abadan and Arak Petrochemical Companies through Markov-Switching Approach." Marketing and Branding Research 2, no. 1 (2015): 74–88. http://dx.doi.org/10.33844/mbr.2015.60316.

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Eldridge, Susan, Wikil Kwak, Roopa Venkatesh, Yong Shi, and Gang Kou. "Predicting Auditor Changes With Financial Distress Variables: Discriminant Analysis And Problems With Data Mining Approaches." Journal of Applied Business Research (JABR) 28, no. 6 (2012): 1357. http://dx.doi.org/10.19030/jabr.v28i6.7349.

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Our study extends previous research that uses financial distress factors in predicting auditor changes by evaluating the effectiveness of the traditional discriminant analysis model, not used in previous auditor change studies, and by highlighting the importance of evaluating the likelihood that data mining approach classification results occurred by chance. Significance of individual predictor variables, as well as of the full set of 13 financial variables, can be tested using discriminant analysis. Kwak et al. (2011) document overall classification accuracy rates ranging from 61 to 63.5 perc

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Gonzalez, Maximiliano, Juan David Idrobo, and Rodrigo Taborda. "Family firms and financial performance: a meta-regression analysis." Academia Revista Latinoamericana de Administración 32, no. 3 (2019): 345–72. http://dx.doi.org/10.1108/arla-09-2018-0213.

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Purpose The purpose of this paper is to carry out a meta-regression analysis upon the literature that examines the relationship between family firms and financial performance. Design/Methodology/Approach Information of publication and study characteristics from 61 primary studies, comprising 726 size effects was collected. In particular, three leading factors highlighted in narrative literature reviews analyzed were: the financial performance measures, the family–firm definitions and the estimation methodologies. Findings Overall, a positive relationship between family involvement and financia

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Jantyik, Lili, Jeremiás Máté Balogh, and Áron Török. "What Are the Reasons Behind the Economic Performance of the Hungarian Beer Industry? The Case of the Hungarian Microbreweries." Sustainability 13, no. 5 (2021): 2829. http://dx.doi.org/10.3390/su13052829.

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In terms of absolute alcohol consumption and total quantity consumed, beer is the most consumed alcoholic beverage in Hungary. The Hungarian beer industry is highly concentrated, the three largest, foreign-owned companies ruled the market for almost 90% of total turnover in 2009–2017. The study investigates the factors influencing the Hungarian beer industry’s economic performance, special attention given to the microbreweries. The analysis applied panel-data linear models for the period of 2009–2017. The financial performance of breweries is represented by companies’ turnover, Earnings Before

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Arilyn, Erika Jimena, and Beny Beny. "The Influence of Growth, Asset Tangibility, Cost of Debt, Profitability and Business Risk On Debt Capital." GATR Journal of Accounting and Finance Review (AFR) Vol. 4 (4) Oct-Dec 2019 4, no. 4 (2019): 120–27. http://dx.doi.org/10.35609/afr.2019.4.4(4).

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Objective –The aims to identify the significant factors that influence a company’s decision to use debt capital. Methodology/Technique – This study uses 5 independent variables namely; firm growth (growth rate in total gross assets), asset tangibility (ratio of net fixed assets to total assets), cost of debt (interest before tax / long term debt), profitability (Earnings Before Interest and Taxes (EBIT) / Total Asset), and business risk (standard deviation of EBIT to total assets). The dependent variable in this study, debt capital, is measured by the ratio of long-term debt to total assets. A

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Faisal, Syed Mohammad, Ahmad Khalid Khan, and Omar Abdullah Al-Aboud. "Study of Managerial Decision Making Linked to Operating and Financial Leverage." Accounting and Finance Research 7, no. 1 (2017): 139. http://dx.doi.org/10.5430/afr.v7n1p139.

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In this paper, we as researchers try to quantify the effect of Operating Income or Earning Before Income and Taxes (EBIT) on individual listed firm on stock market and we study simultaneously the effects of Earning Per Share (EPS) on shareholder wealth.Furthermore, we tried to build up hypothetically an optimal capital structure firm that uses an appropriate combination of Equity as well as Debt.Rate of Interest and Tax are based on assumptions keeping in mind the present economic conditions of USA (assumed).We have studied in detail about Operating and Financial Leverages and thus further exp

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Wafi, Amirah Hibatul, Arief Rahman, and Nur Lailiyatul Inayah. "PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017." Equity: Jurnal Akuntansi 1, no. 1 (2020): 34–41. http://dx.doi.org/10.46821/equity.v1i1.7.

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Penelitian ini bertujuan untuk mengetahui apakah rasio keuangan mempunyai pengaruh terhadap kondisi financial distress pada perusahaan manufaktur sub sektor kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Untuk menentukan sampel dalam penelitian ini digunakan teknik non probability sampling, yaitu sampling purposive dengan menetapkan beberapa kriteria yang harus dipenuhi untuk digunakan sebagai sampel. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan bantuan SPSS Versi 25. Hasil penelitian menunjukkan bahwa hanya ada dua rasio keua

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Wafi, Amirah Hibatul, Arief Rahman, and Nur Lailiyatul Inayah. "Pengaruh Rasio Keuangan terhadap Kondisi Financial Distress pada Perusahaan Manufaktur Sub Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017." Equity: Jurnal Akuntansi 1, no. 2 (2021): 105–12. http://dx.doi.org/10.46821/equity.v1i2.178.

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Penelitian ini bertujuan untuk mengetahui apakah rasio keuangan mempunyai pengaruh terhadap kondisi financial distress pada perusahaan manufaktur sub sektor kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Untuk menentukan sampel dalam penelitian ini digunakan teknik non probability sampling, yaitu sampling purposive dengan menetapkan beberapa kriteria yang harus dipenuhi untuk digunakan sebagai sampel. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan bantuan SPSS Versi 25. Hasil penelitian menunjukkan bahwa hanya ada dua rasio keua

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Jayadev, M. "Predictive Power of Financial Risk Factors: An Empirical Analysis of Default Companies." Vikalpa: The Journal for Decision Makers 31, no. 3 (2006): 45–56. http://dx.doi.org/10.1177/0256090920060304.

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This paper provides empirical evidence on the significance of financial risk factors in predicting default companies. Traditionally, credit decision process is built on accounting ratios derived from financial statements of the borrower. Combining various ratios through application of multivariate statistical techniques and testing their predictive power has been popular in credit risk quantification. Altman's Z-score model is the most acceptable model in this category. In this paper, three forms of Z-score models are applied: The first equation is developed by surveying the internal credit ra

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Harasheh, Murad, Alessandro Capocchi, and Andrea Amaduzzi. "Firm Characteristics and Innovation Activity: A Study of Italian Family Firms." International Journal of Business and Management 13, no. 12 (2018): 180. http://dx.doi.org/10.5539/ijbm.v13n12p180.

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Increasingly, innovation is seen as a novel leverage tool with which to create business and social value and thereby place its finders and users at a competitive advantage. Contemporary research suggests that the determinants of the innovation activity of firms are numerous. In this paper, we consider the financial and governance characteristics that might influence the innovation activity of a sample of 700 family firms in Italy. Our study was conducted over a 10-year period, from 2007 to 2016, using panel analysis models alongside robustness tests for the lagging effect and the probability r

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Hikmah, Hikmah. "Prediksi Kebangkrutan Dengan Altman Z-Score dan Harga Saham pada Perusahaan Manufaktur." Perisai : Islamic Banking and Finance Journal 2, no. 2 (2019): 121. http://dx.doi.org/10.21070/perisai.v2i2.1630.

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Bankruptcy Prediction With the Altman Z-Score Method and the stock price on Manufacturing Company. This research aims to analyze the bankruptcy prediction on stock prices in manufacturing company of basic industry sector and chemical sub-sector of metals that listed in Indonesia Stock Exchange for the period of 2015-2017. The sampling method was done with purposive sampling which then determined 15 companies as sample. Sources of data used are secondary data in the form of financial report published in BEI. Data analysis used data panel regression using eviews version 8. These result shows tha

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Oktaviani, Nuryanti, and Purwanto Purwanto. "ANALISIS FINANCIAL DISTRESS DAN PENGARUHNYA TERHADAP HARGA SAHAM DI PERUSAHAAN MANUFAKTUR SEKTOR BAHAN DASAR DAN KIMIA." Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) 5, no. 1 (2021): 46. http://dx.doi.org/10.32897/jsikap.v5i1.268.

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Tujuan penelitian ini adalah untuk mengetahui kemungkinan perusahaan yang mengalami financial distress dan pengaruhnya terhadap harga saham dengan jumlah sampel sebanyak 12 perusahaan yang tercatat di Bursa Efek Indonesia pada periode tahun 2012-2016. Penelitian ini menggunakan pendekatan kuantitatif dan purposive sampling, sementara Z-score digunakan sebagai indikator financial distress dan uji lainnya dengan teknik analisis regresi linier sederhana dan berganda. Data penelitian yang dikumpulkan adalah data sekunder dengan sumber data diperoleh dalam bentuk dokumentasi atau publikasi berupa l

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Huang, Wenli, Hai Lu, and Xiaolu Wang. "Option Backdating Announcements and Information Advantage of Institutional Investors." Journal of Accounting, Auditing & Finance 35, no. 4 (2018): 696–722. http://dx.doi.org/10.1177/0148558x18782366.

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This article uses transaction-level fund trading data from the United States to study the information advantage of institutional investors. Our research design follows a two-step procedure. In the first step, we identify funds that sell shares in firms before their unexpected revelation of stock option backdating (BD) investigations, and thus establish fund–firm pairs of interest. In the second step, we focus on trading that takes place at other times and find that the funds are more likely to make correct trades before the earnings announcements of their paired firms and that their trading pe

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Kshatriya, Anil, Vijay Dharmadhikari, Deepak Srivastava, and P. C. Basak. "Strategic Performance Measurement Using Balanced Scorecard: A Case of Machine Tool Industry." Foundations of Management 9, no. 1 (2017): 75–86. http://dx.doi.org/10.1515/fman-2017-0006.

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Abstract This paper focuses on implementation, monitoring, and application of balanced scorecard (BSC) techniques in an organization involved in providing machine tool solutions to the industrial sector. The growth of the company considered in real time constituted improvements of both top and bottom lines. In the industry under consideration, it was observed that in our company, the top line was steadily growing but not the bottom line. This is when we started getting down to brass tacks and strategically focusing on growth in overall profits of the company. This included growing revenues by

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Zayas-Mateo, Ronny Alexander, and Ángel Rafael Martínez-Lorente. "ISO 9001: a vaccine for time of crisis." Measuring Business Excellence 25, no. 3 (2021): 287–99. http://dx.doi.org/10.1108/mbe-07-2020-0100.

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Purpose ISO 9001 is applied by hundreds of thousands of companies throughout the world. For this reason, its effect on company results has been extensively studied. However, the results of those studies are inconclusive and sometimes contradictory. More in-depth research, with a new approach, is therefore necessary. The purpose of this paper is to analyse whether ISO 9001-certified companies suffered the effects of the financial and economic crisis of 2007–2008 to a lesser degree than non-certified ones. Design/methodology/approach A set of 179 companies certified by ISO 9001:2008 and 154 non-

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