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Journal articles on the topic 'Financial and property analysis'

Author: Grafiati

Published: 4 June 2021

Last updated: 13 February 2022

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1

조홍종, Jaehee Son, and CHANGMIN LEE. "Analysis on One-Person-Household’s Financial Portfolio Property." Journal of Eurasian Studies 12, no. 4 (2015): 45–61. http://dx.doi.org/10.31203/aepa.2015.12.4.003.

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2

Kwinto, Piotr Prewysz, and Grażyna Voss. "Investment Property in the Financial Statements of Capital Groups Listed on the Warsaw Stock Exchange." European Journal of Economics and Business Studies 4, no. 1 (2016): 229. http://dx.doi.org/10.26417/ejes.v4i1.p229-236.

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In recent years, investing in property has become very popular. It is related to a significant decrease in interest rates, which has resulted in a decrease in interest rates on bank deposits and risk-free securities. What is more, this kind of investment seems to be less risky than investing in shares or raw materials due to a steady increase in property prices in Poland in the recent years. Investment property owned by an entity conducting business activity must be properly presented in financial statements, which is next reflected in the evaluation of financial position. Recognition, measure

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Islami, Imas Nurani, and William Rio. "Financial Ratio Analysis to Predict Financial Distress on Property and Real Estate Company listed in Indonesia Stock Exchange." JAAF (Journal of Applied Accounting and Finance) 2, no. 2 (2019): 125. http://dx.doi.org/10.33021/jaaf.v2i2.550.

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This study aims to prove the ability of financial ratios in measuring financial distress. As is known that the start of the number of new companies that compete in order to achieve corporate goals, even more national companies that want to compete with foreign companies. On this basis, researchers attempt to prove the probability of occurring financial distress by using several financial ratios, especially large companies such as property and real estate firms. The financial ratios used in this study are current ratio, debt ratio, return on equity ratio, and capitalization ratio. With the type

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Barkham, Richard. "The financial structure and ethos of property companies: an empirical analysis." Construction Management and Economics 15, no. 5 (1997): 441–56. http://dx.doi.org/10.1080/014461997372818.

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5

Dewi, Linda Novita, Dicky Jhoansyah, and Kokom Komariah. "Financial Performance Analysis Before and After the Initial Public Offering (IPO)." Almana : Jurnal Manajemen dan Bisnis 4, no. 3 (2020): 323–28. http://dx.doi.org/10.36555/almana.v4i3.1381.

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During the 2014 presidential election, the performance of the property sector, real estate, and construction of national buildings reached 55.76%. However, in the following year, the performance of the property, real estate, and building construction sector declined and continued until 2018. Therefore many companies from this sector decided to take the floor on the Indonesian stock exchange. with this, it is hoped that the financial performance of this sector will improve. The purpose of this study was to determine whether there was an increase or not in the financial performance of the proper

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Druzhilovskaya, T. U., та E. S. Druzhilovskaya. "Problems of Harmonizing Investment Property Accounting Аccording to Russian and International Standards". Accounting. Analysis. Auditing 5, № 3 (2018): 62–71. http://dx.doi.org/10.26794/2408-9303-2018-5-3-62-71.

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The purpose of this article is to study the problems of convergence of investment property accounting in Russian and international financial reporting standards. The relevance of the question is due to the increasing role of such objects in the activities of Russian organizations. The research methodology includes the critical analysis of regulating modern investment property accounting in Russian and international financial reporting standards. This article uses such methods as analysis and synthesis, comparison, method of analogies, method of groupings, systems approach and logical approach.

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Mitchell, Edward. "Planning, property and profit: the use of financial viability modelling in urban property development." Northern Ireland Legal Quarterly 71, no. 1 (2020): 35–55. http://dx.doi.org/10.53386/nilq.v71i1.247.

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By drawing upon McAuslan’s analysis of the ideologies underpinning land use planning law, this paper examines financial viability modelling and legal processes in the context of local authority decision-making related to property development on large urban sites. A local authority can make a site ready for development by using ‘compulsory purchase’ powers to acquire land, by transferring that land to a property developer and by granting that developer planning permission to commence construction. Analysis of case law, academic criticism of viability modelling practices and a recent property de

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Chan, Toong Khuan, and Abdul-Rashid Abdul-Aziz. "Financial performance and operating strategies of Malaysian property development companies during the global financial crisis." Journal of Financial Management of Property and Construction 22, no. 2 (2017): 174–91. http://dx.doi.org/10.1108/jfmpc-02-2016-0009.

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Purpose The purpose of this paper is to characterise the financial performance and to identify the operating strategies of property development companies in Malaysia during the 2008 global financial crisis (GFC). Design/methodology/approach The research approach includes a comprehensive analysis of the financial statements and annual reports of 35 property development companies listed on the Kuala Lumpur stock exchange. The financial statements were analysed to evaluate the financial performance of these companies and to assess the severity of the impact of the GFC on revenues and profits. The

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Kantsir, V., V. Kushpit, A. Palyukh, I. Tsylyuryk, and I. Kantsir. "SYNCHRONIZATION OF PROCEDURAL AND FINANCIAL (BANKING) FUSE OF THE IMMUNITY OF PROPERTY RIGHTS." Financial and credit activity: problems of theory and practice 2, no. 37 (2021): 503–9. http://dx.doi.org/10.18371/fcaptp.v2i37.230677.

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Abstract. The article is devoted to analysis of the effectiveness of the main procedural legal and financial (banking) mechanisms designed to ensure the protection of property rights’ immunity. The legally regulated procedures of such protection are analyzed on platforms — both procedural and legal as well as financial and economic. There is no doubt that only in a state where the immunity of property is declared and guaranteed to the person can be provided the development of economic, intellectual, socially oriented activities. The effect of the principle of immunity of property rights is not

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Stephanie, Stephanie, Lindawati Lindawati, Suyanni Suyanni, Christine Christine, Efvina Oknesta, and Adam Afiezan. "Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Properti dan Perumahan." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 2 (2020): 300–310. http://dx.doi.org/10.31539/costing.v3i2.1122.

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At present the development of property and housing companies is very rapid. The purpose of this research is to be able to determine the effect of Liquidity, Leverage and Company Size on Financial Distress in Property and Real Estate Companies listed on the Indonesia Stock Exchange Period 2013-2017. The approach used is quantitative research. Researchers use secondary data types and sources. The population of this research is 48 Property and Real Estate Companies listed on the Indonesia Stock Exchange in the period 2013-2017. The sample is 29 Property and Housing Companies listed on the Indones

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Sasongko, Noer, Anna Nurmulina, and Dahlia Fernandez. "Analysis of Fraud Factors in Financial Statement Fraud." Journal of Social Sciences Research, no. 54 (April 6, 2019): 918–23. http://dx.doi.org/10.32861/jssr.54.918.923.

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The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance. The population of this research were property and real estate companies listed in Indonesia Stock Exchange (IDX) 2014-2016. The research used the purposive sampling technique and found 35 companies, within 3 years of observation. Thus, the total nu

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Sasongko, Noer, Anna Nurmulina, and Dahlia Fernandez. "Analysis of Fraud Factors in Financial Statement Fraud." Journal of Social Sciences Research, Special Issue 5 (December 15, 2018): 629–34. http://dx.doi.org/10.32861/jssr.spi5.629.634.

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The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance. The population of this research were property and real estate companies listed in Indonesia Stock Exchange (IDX) 2014-2016. The research used the purposive sampling technique and found 35 companies, within 3 years of observation. Thus, the total nu

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Bastian Manurung, Renato. "Analisis Modal Kerja Dan Likuiditas Untuk Mengetahui Profitabilitas Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Periode Tahun 2009-2012." Akubis: Jurnal Akuntansi dan Bisnis 1, no. 01 (2016): 40–53. http://dx.doi.org/10.37832/akubis.v1i01.9.

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The purpose of the research is to assess the financial performance of property and real estate companies (PT Alam Sutera Realty Tbk, PT Ciputra Property Tbk and PT Bukit Darmo Property Tbk) listed on BEI period 2009-2012. The type of research is documentation on IDX, data source in the form of secondary data, financial performance assessment by using ratio analysis especially working capital ratio, liquidity ratio and profitability ratio. The result of analysis shows from 3 (three) property and real estate companies listed on BEI in 2009-2012 period that have the best value of the three ratio

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Muhacheva, Anna. "Financial Analysis of an Industrial Enterprise." Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences 2019, no. 4 (2019): 415–24. http://dx.doi.org/10.21603/2500-3372-2019-4-4-415-424.

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Financial analysis is important for effective management: it provides growth reserves and eliminates those problem areas that can decrease key financial indicators and result in bankruptcy. The present research featured theory and practice of financial analysis of an enterprise. The paper represents a case study of Kuzbassrazrezugol OJSC, one of the leading coal mining enterprises in the country (Kuzbass, Russia). The research objective was to analyze its financial status, identify problem areas, and propose solutions. The research employed coefficient, vertical, and horizontal analysis, as we

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Glogić, Edin, and Zoran Jasak. "Benford’s Law in Forensic Analysis of Registered Turnover." Journal of Forensic Accounting Profession 1, no. 1 (2021): 50–60. http://dx.doi.org/10.2478/jfap-2021-0004.

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Abstract Forensic accounting in scientific sense is the part of accounting that assumes the practice of scientific techniques and methods in conducting investigations and detecting criminal activities in financial statements, business statements and companies. One such tool in detecting anomalies in accounting records is the Benford’s Law, which gives the expected pattern of digit frequencies in numeric data sets according to their position in numbers. Because of this property, Benford’s law has become a significant forensic tool for the detection of anomalies, especially in financial business

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BYKOVA, Olga Nicolaevna, Andrey Petrovich GARNOV, Dmitry Evgenievich MORKOVKIN, et al. "Comparative Analysis of Russian and Foreign Experience in Managing Enterprises' Intellectual Property." Journal of Advanced Research in Law and Economics 10, no. 4 (2019): 1046. http://dx.doi.org/10.14505//jarle.v10.4(42).06.

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The objective of the research is to study Russian and foreign experience in managing intellectual property in the authorized capital, as well as to develop ways to improve the approaches to the capitalization of an enterprise’s intellectual property. Methods: The role and quantity of the results of intellectual activity as a company's competitive advantage are increasing in the modern world. Intellectual capital is the main resource for a company. In Russian practice, there is a lack of awareness about the proper maintenance of accounting and effective management of intellectual property

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17

Gibson, D. A. "On-property hotel financial controllers: a discourse analysis approach to characterizing behavioural roles." International Journal of Hospitality Management 21, no. 1 (2002): 5–23. http://dx.doi.org/10.1016/s0278-4319(01)00018-4.

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Alos-Simo, Lirios, Antonio J. Verdu-Jover, and Jose M. Gomez-Gras. "Knowledge Transfer in Sustainable Contexts: A Comparative Analysis of Periods of Financial Recession and Expansion." Sustainability 12, no. 12 (2020): 4916. http://dx.doi.org/10.3390/su12124916.

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Examining the knowledge transfer process in sustainable contexts, we identified various gaps, which we analyzed in this study. First, we compare the temporal context of firms with eco-innovation strategies before and after the financial crisis of the first decade of the 21st century. Second, we analyze the firms’ knowledge transfer, from the use of knowledge sources to innovation through intellectual property. Third, we consider the influence of firm age on firms with eco-innovation goals and the influence of size on intellectual property. We used data from a sample of 3004 firms prepared by t

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Ferina, Veren, and Amrulloh Amrulloh. "Analisis Kinerja Keuangan Pada Industri Property dan Real Estate Serta Kontribusinya Terhadap Pendapatan Negara Dari Sektor Pajak." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (2020): 227–36. http://dx.doi.org/10.37641/jiakes.v8i2.381.

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The global economy is currently experiencing a shocking crisis. Many people, particularly entrepreneurs, are affected by this condition. This compels companies in Indonesia to maintain their good performance in order to be able to compete and survive. Company performance can be identified and assessed through analysis on the company's financial statements. The financial statements consist of the Statement of Financial Position, the Profit and Loss Statement, the Equity Change Report, the Cash Flow Statement, and the Notes to Financial Statements. With the analysis of financial statements, the

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Ivanova, Rositsa. "APPROACH TO THE ANALYSIS OF THE ENTERPRISE’S CAPITAL STRUCTURE." Knowledge International Journal 28, no. 1 (2018): 121–27. http://dx.doi.org/10.35120/kij2801121i.

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The capital of an enterprise is defined as a common value expression of funds invested in the specific property forms. In its nature, the capital is the passive manifestation of value. It is the source of funding of the enterprise’s property. The property itself is the active manifestation of value. The capital and the property of the enterprise are two different interrelated expressions of the value.The question of enterprise’s capital structure is topical at all stages of the development of such enterprise.Knowledge about the capital structure and its analysis are useful for the business pra

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Papcunová, Viera. "Evaluation of financial performance of contributory organizations under the jurisdiction of municipalities." Acta Regionalia et Environmentalica 10, no. 1 (2013): 13–18. http://dx.doi.org/10.2478/aree-2013-0003.

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Public administration reform has brought about, inter alia, the change of financing of original and delegated competences for municipalities. In this context, the conditions for economy of local government have changed, while the pressure was put on municipalities to make more efficient use of their property to receive the greatest possible benefit in terms of economic, social and territorial development. A municipality can manage its own property, but it can also entrust it to the budgetary and contributory organizations. The Act no. 138/1991 Coll. indicates that the municipal authorities and

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Ramang, Grace D. P., Tinneke M. Tumbel, and Joula J. Rogahang. "Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan pada PT. Indonesia Prima Poperty Tbk Jakarta Pusat." JURNAL ADMINISTRASI BISNIS 9, no. 3 (2019): 122. http://dx.doi.org/10.35797/jab.9.3.2019.25543.122-130.

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This study aims to determine the financial performance of PT. Indonesia Prima Property, Tbk Jakarta Pusat by using financial ratio analysis from 2016 to 2018. Financial ratios analyzed include Current Ratio (CR), Quick ratio (QR), Total Assets Turnover (TAT), Net Profit Margin (NPM) , Gross Profit Margin (GPM), and Debt to Assets Total (DtAT). The data used in this study are in the form of financial statement data for 2016 - 2018. From the analysis of the data it can be seen that the liquidity ratio of PT. Indonesia Prima Property Tbk seen from CR in 2016 - 2018, in three years it was 2.78%, 4

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Lesmana, Novin, and Cacik Rut Damayanti. "How Corporate Governance protects Indonesian Companies From Financial Distress." Jurnal Administrasi Bisnis 10, no. 1 (2021): 13–22. http://dx.doi.org/10.14710/jab.v10i1.33523.

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This research aimed to determine the influence of corporate governance which is proxied by the Independent Board of Commissioners, Board of Directors, Institutional ownership, and Financial Performance which is proxied by Return on Assets (ROA), Current Ratio (CR), Debt Ratio (DR) on Financial Distress as measured by Z-score. The importance of implementing corporate governance and corporate financial performance will help predict financial distress in company. This research is conducted in property, real estate and buiding construction sector listed in Indonesia Stock Exchange during the perio

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Trisanti, Theresia. "Analysis of Factors that Lead to Financial Distress for Property and Real Estate Companies in Indonesia." INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia 3, no. 3 (2020): 302–15. http://dx.doi.org/10.31842/jurnalinobis.v3i3.139.

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This study is to examine and analyze the effect of the independent variables, namely profitability, liquidity, company size, leverage, and sales growth on the dependent variable in the form of financial distress. The population in this study was property and real estate companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. By using purposive sampling technique. data analytical technique used is descriptive statistic, classic assumption test and hypothesis testing in the form of SmartPLS analysis. The test results show that the profitability, liquidity, and leverage varia

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Boltava, A. L., and V. A. Budueva. "Analysis of the financial stability of a trading enterprise in the market environment." Scientific bulletin of the Southern Institute of Management, no. 4 (January 28, 2020): 78–83. http://dx.doi.org/10.31775/2305-3100-2019-4-78-83.

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This article discusses the relevance of conducting a financial analysis of the financial stability of trading enterprises. The study sets out a methodology for analyzing the financial stability of an enterprise operating in the trading industry. The specifics of molding property and the sources of its formation in a trade organization are studied. The article shows practical calculations on the example of a trade organization, using the most common methods of financial analysis. The study reveals the essence of the method of factor analysis – chain substitutions, with the help of which conclus

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Majewska, Agnieszka. "Real estate derivatives as financial instrument – possibility prospects of usage in Poland." Investment Management and Financial Innovations 17, no. 3 (2020): 148–59. http://dx.doi.org/10.21511/imfi.17(3).2020.12.

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The article refers to the theoretical framework of the possibility of using real estate derivatives in the Polish financial market. Although the Polish property market is well developed, and Poland is the leader in the Central and Eastern Europe region, there is a gap in the use of financial instruments concerning the property market. Given the lack of a property derivatives market in Poland, conditions and opportunities for this market development are presented. The experience of the United Kingdom and the United States in this field shows that one of the most important aspects is stable and

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Adams, A. T., P. M. Booth, and B. D. MacGregor. "Property Investment Appraisal." British Actuarial Journal 5, no. 5 (1999): 955–82. http://dx.doi.org/10.1017/s1357321700000763.

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ABSTRACTThis paper considers the application of discounted cash flow (DCF) techniques to the analysis of the property investment market. The traditional method of property valuation is briefly outlined and its shortcomings highlighted. An alternative DCF procedure is derived to calculate the present value of a property investment. This method will be familiar to actuaries, but is not always used in property disciplines. The sensitivities of this formulation to changes in the force of real interest, force of real rental growth and force of inflation are derived. It is suggested how these formul

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Nur Fajri, Sidik. "THE EFFECT OF FINANCIAL STABILITY, EXTERNAL PRESSURE, PERSONAL FINANCIAL NEED, FINANCIAL TARGETS, INEFFECTIVE MONITORING AND AUDIT QUALITY ON DETECTING FRAUD FINANCIAL STATEMENT IN PERSPECTIVE OF FRAUD TRIANGLE." Journal of Business Economics 23, no. 2 (2018): 191–99. http://dx.doi.org/10.35760/eb.2018.v23i2.1828.

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The purpose of this study was to determine whether financial stability, external pressure, personal financial need, financial targets, ineffective monitoring, and audit quality affect the financial statement fraud by collecting empirical evidence. The object of research is the companies from sector property and real estate which listing on the Indonesia Stock Exchange, with research period in 2010-2012. The samples in this study were selected based on purposive sampling method with a total sample of 14 companies. The analysis technique used in this research is multiple regression analysis usin

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del Giudice, Vincenzo, Alfredo Passeri, Pierfrancesco de Paola, and Francesca Torrieri. "Estimation of Risk-Return for Real Estate Investments by Applying Ellwood’s Model and Real Options Analysis: An Application to the Residential Real Estate Market of Naples." Applied Mechanics and Materials 651-653 (September 2014): 1570–75. http://dx.doi.org/10.4028/www.scientific.net/amm.651-653.1570.

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In the present study was developed an application of a model derived from Ellwood’s financial analysis and Real Options Analysis for estimating the risk-return in the residential real estate market of Naples. With the aim of reducing the uncertainty related to the determination of the risk and return for an property investment, starting of real estate investment layout derived from the Ellwood’s model, latter defined by financial income and costs related to the period of property availability, a risk analysis with Real Options Analysis has been implemented, in order to obtain the evolution of

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Lowe, Stephen P., and James N. Stanard. "An Integrated Dynamic Financial Analysis and Decision Support System for a Property Catastrophe Reinsurer." ASTIN Bulletin 27, no. 2 (1997): 339–71. http://dx.doi.org/10.2143/ast.27.2.542056.

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AbstractThis paper describes the dynamic financial analysis model currently being used by a property catastrophe reinsurer to manage its business. The model is-an integral part of the day-to-day operations at the Company, and is used as a decision making tool in the underwriting, investment, and capital management processes. The paper begins by describing the framework that the Company uses for risk management. This includes a classification of the risks facing the Company, which is used to define and prioritize their implementation in the model. Also included is a description of the conceptua

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Whittaker, Louise, and Graunt Kruger. "Turning on the township: financial inclusion in South Africa." European Business Review 31, no. 3 (2019): 420–46. http://dx.doi.org/10.1108/ebr-01-2018-0030.

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Purpose The purpose of this paper is to explore practitioner and academic conceptualisations about what drives individuals (who are the target of financial inclusion efforts) to adopt and use financial services. It compares this with individual’s personal subjectivities to understand how the similarities and differences might contribute to problems in financial inclusion efforts. Design/methodology/approach To uncover such conceptualisations, a Foucauldian discourse analysis of three texts is conducted. Findings The analysis uncovers the ways in which financial subjects are produced. Important

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Gaffar, Samsu, and Andi Tenri Uleng Akal. "Quantitative Analysis of Leverage Ratio on Earning-Per-Share of Property and Real Estate Sectors in Indonesia." Golden Ratio of Finance Management 1, no. 2 (2021): 101–13. http://dx.doi.org/10.52970/grfm.v1i2.58.

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Objectiveness of our study is expected to provide the several contributions: (1) Theoretical benefits, the results of this study are expected to contribute to the development of economics, especially financial science, as material for developing insight into financial performance through operating leverage and financial leverage on earnings per share (EPS). This research was conducted on the Indonesia Stock Exchange (IDX). The research time taken in carrying out and completing this activity is scheduled for 3 (three) months, from July to September 2020. The population in this study is the prop

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Živanović, Branko, Katarina Đulić, and Ana Jolović. "Financial Borrowing by Local State-Owned Enterprises in Serbia: An Assessment of National Practice." Journal of Central Banking Theory and Practice 9, no. 1 (2020): 45–59. http://dx.doi.org/10.2478/jcbtp-2020-0003.

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AbstractSerbian local state-owned enterprises (SOEs) owed in excess of EUR 220mn in late 2015, with estimates reaching a much higher figure. According to the national Fiscal Council, underinvestment by local governments amounted to some EUR 250mn annually. This paper looks at insufficient commercial borrowing by local SOEs trying to identify the causes of this financing gap by looking at two aspects: on one hand, we look at quantitative and qualitative inputs provided by local SOEs for credit analysis that may cause significant information asymmetries, and, on the other, we consider the possib

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P. Bahari, Felicia, and Wirawan E.D. Radianto. "PENGGUNAAN ]NFORMASI AKUNTANSI UNTUK MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN REAL ESTAT DAN PROPERTT YANG TERDAFTAR DI BURSA EFEK JAKARTA." Jurnal Riset Akuntansi dan Keuangan 3, no. 1 (2007): 47. http://dx.doi.org/10.21460/jrak.2007.31.132.

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The role of Jinancial ratio analysis is to investigate whether finorcial information is useful to predict stock return and corporate financial condition in the future.This study examines the use of financial ratio to predict stock return for one and two years ahead. This study is bosed on research by fuasikal (2002) and use listed real estate industies in 1999 as sample. CAR is used as proxy of stock return and window periode is used seven day before ond after financial reporting publication for 2000 and 2001. Financial reporting is taken from ICMD for 2001. Using multiple regressin, the outco

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Thafaki, Tasyaa'u Mulka. "Effectivity and Efficiency of Regional Property Management Results and Financial Performance." Efficient: Indonesian Journal of Development Economics 1, no. 2 (2018): 167–78. http://dx.doi.org/10.15294/efficient.v1i2.30152.

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The purpose of this research to determine the level of efficiency and results that reflect the performance and financial performance of BUMD in Semarang City, period 2014-2016. The type of data used is secondary data, using data analysis through DEA analysis and interview method. The results showed that PDAMs and RPH & BPH in 2014 still met the level, with a value of 82.4% and 62.6%. In 2015, as a whole, BUMD has achieved the value of efficiency and effectiveness. In 2016 RPH & BPH companies have not been able to reach the level of 8.1%. The level of appeal in the 2014 and 2015 BPR BKK

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Nasution, Siti Aisyah. "Faktor yang Mempengaruhi Kondisi Financial Distress Perusahaan Property dan Real Estate." Owner 3, no. 1 (2019): 82. http://dx.doi.org/10.33395/owner.v3i1.97.

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The purpose of this study was to find out the influence of Financial Ratio on financial distress in Property and Real Estate companies listed in the Indonesian Stock Exchange. The factors which tested in this research were Current Ratio. Leverage Ratio, and Cash Flow. The study used causal method which was aimed to analyze the influence of independent variables on dependent variable. The population was 22 property and real estate companies listed in the Indonesian Stock Exchange in the period of 2011-2014 until there were 88 saturated samples. The data were analyzed by using logistic regressio

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Chen, Bin, and Yongmiao Hong. "TESTING FOR THE MARKOV PROPERTY IN TIME SERIES." Econometric Theory 28, no. 1 (2011): 130–78. http://dx.doi.org/10.1017/s0266466611000065.

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The Markov property is a fundamental property in time series analysis and is often assumed in economic and financial modeling. We develop a new test for the Markov property using the conditional characteristic function embedded in a frequency domain approach, which checks the implication of the Markov property in every conditional moment (if it exists) and over many lags. The proposed test is applicable to both univariate and multivariate time series with discrete or continuous distributions. Simulation studies show that with the use of a smoothed nonparametric transition density-based bootstr

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Salvary, Stanley C. W. "On Financial Accounting Measurement: A Reconsideration Of SFAC 5 By The FASB Is Needed." Journal of Applied Business Research (JABR) 13, no. 3 (2011): 89. http://dx.doi.org/10.19030/jabr.v13i3.5755.

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<span>This paper attempts to reinforce by means of social theory the procedure and property (attribute) of financial accounting measurement advanced by Salvary (1985, 1989, 1992). The procedure entails estimating the amount of cash flows derivable form existing investment projects; and the measurement property (attribute) is identified as recoverable cost. The cash-in and cash-out principle establishes financial capital maintenance as the appropriate capital maintenance concept to be followed in the measurement of periodic income. An analogy between a bank savings account and an equity s

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Naseem, Fozia, Rao Qasim Idrees, and Abida Yasin. "Right to Financial Empowerment of Women: An Analysis of Sharia." Global Legal Studies Review VI, no. II (2021): 14–19. http://dx.doi.org/10.31703/glsr.2021(vi-ii).03.

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The position of women in the pre-Islamic era in the period of ignorance, called Jaliyah before the dawn of Islam, was very miserable. Women were just treated as inferior beings under customary tribal laws existing in Arabia. The inheritance was mostly passed by the male heirs, and the women had no property rights. In this article, a descriptive evaluation has been done regarding the distinctive Privileges given to women in Islam: Maintenance for women as a wife and daughter. The nation of maintenance in Islamic Law/Sharia was to provide support to the one not having the capability to maintain

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Chen, Yan Li, and Li Hui Chen. "An Empirical Study on Predicting Financial Risk of Listed Companies." Advanced Materials Research 108-111 (May 2010): 1267–71. http://dx.doi.org/10.4028/www.scientific.net/amr.108-111.1267.

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Financial crisis early warning analysis is a matter of grave social and economic concern. It is important for enterprises, commercial banks and various investors. This is an exploratory study to determine if financial ratios of crisis companies differ from those of no crisis companies. The crisis firms (n=63) were then matched with no crisis firms on the basis of firm size, time period, and industry. Using this matched-pairs design, choose 63 listed companies, which are marked ST companies because of abnormal financial standing in Shanghai and Shenzhen in 2006, form the financial crisis sample

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Ongkowidjojo, Alberto Orson, Anastasia Njo, and Januar Budiman. "A Financial Distress Prediciton on Property, Construction, and Real Estate Companies Listed in BEI." Dimensi Utama Teknik Sipil 7, no. 1 (2020): 1–9. http://dx.doi.org/10.9744/duts.7.1.1-9.

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The slowing of economic growth in Indonesia could cause financial distress for companies in property, construction and real estate sectors as these companies has enormous amount of GDP contributions in Indonesia. These difficulties are related to companies being able to accomplish all its responsibilities in short nor long terms. In assessing financial status of a company, discriminant analysis could be of use to see financial ratio such as liquidity ratio, profitability, activity and solvability. This research consists of comparative and sample pulling technique towards 81 population in multi

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Gnat, Sebastian. "Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax." Real Estate Management and Valuation 26, no. 1 (2018): 63–72. http://dx.doi.org/10.2478/remav-2018-0006.

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Abstract The property tax reform is the subject of numerous discussions and multi-aspect analyses. One of the conclusions from the analyses is an argument referring to the risk of a substantial rise in financial charges imposed on objects of taxation. The replacement of property tax with ad valorem property tax is seen as a potential source of increased revenue for communes. However, some of the communes may experience the opposite effect, i.e. the risk of a revenue loss. Should the tax reform come into force, it will result in protests among the affected local governments. The paper presents

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Bai, Bingqian. "Based on the influence of financial innovation development on the financing of science and innovation enterprises." E3S Web of Conferences 251 (2021): 01011. http://dx.doi.org/10.1051/e3sconf/202125101011.

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In recent years, the banking industry has constantly innovated the current financing methods and changed the service mode, namely, “investment linkage”, “equity pledge”, “intellectual property pledge” and other innovative financial service modes, which provide financial support for some scientific and innovative enterprises to carry out financing and so on. Therefore, it can be seen that the development of financial innovation has a positive impact on promoting the financing of science and technology innovation-oriented enterprises. On the basis of achieving a win-win situation, it injects new

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Shtepenko, Kateryna, Lyudmyla Svystun, and Iryna Krekoten. "Business Planning and Assessment of Its Impact on the Enterprise Financial Stability." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 4(79) (December 28, 2020): 78–84. http://dx.doi.org/10.26906/eir.2020.4(79).2167.

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At the present stage of the company development as an open social and economic system the question of how existing methods of financial analysis meet the needs of users considering the dynamism and complexity of business processes remains relevant. The purpose of the article is study relationships between static and dynamic indicators of financial condition, to reflect its characteristics such as business activity and financial stability. The article defines the functional relationship between dynamic business activity indicators and static indicators of financial stability, grounds technique

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Rossa Putri, Wulan Wahyuni, Nilda Tartilla, and M. Nofal Pamungkas. "ANALYSIS OF THE FACTORS THAT AFFECT THE COMPANY'S ACCOUNTING CONSERVATISM." Accounting Journal of Binaniaga 5, no. 2 (2020): 101. http://dx.doi.org/10.33062/ajb.v5i2.391.

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Accounting conservatism is a precautionary principle in financial reporting. In this principle, it slows down the recognition of revenue and accelerates the recognition of costs so as to result in lower profits and assets, as well as high costs and debt. This study aims to determine the factors that affect accounting conservatism in the Property Real Estate and Buliding Construction sector manufacturing companies listed on the IDX.The data source used in this research is secondary data. Data is sourced from audited annual reports obtained from the IDX official website, namely www.idx.co.id. Th

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Thangaraj, Ram Karthikeyan, and Toong Khuan Chan. "The effects of the global financial crisis on the Australian building construction supply chain." Construction Economics and Building 12, no. 3 (2012): 16–30. http://dx.doi.org/10.5130/ajceb.v12i3.2641.

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This study involves a financial analysis of 43 publicly listed and large private companies in the building and construction supply chain from 2005 to 2010; straddling the period of the global financial crisis (GFC); and examines the impact of the GFC on the performance of these companies. The construction supply chain was divided into four sectors – material suppliers, construction companies, property developers and real estate investment trusts (REITs). The findings indicate that the impact was minimal for both material suppliers and construction companies, but especially severe for the more

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Ma, Lin, and Jean-Paul Delahaye. "An Algorithmic Look at Financial Volatility." Algorithms 11, no. 11 (2018): 185. http://dx.doi.org/10.3390/a11110185.

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In this paper, we attempt to give an algorithmic explanation to volatility clustering, one of the most exploited stylized facts in finance. Our analysis with daily data from five exchanges shows that financial volatilities follow Levin’s universal distribution Kirchherr et al. (1997) once transformed into equally proportional binary strings. Frequency ranking of binary trading weeks coincides with that of their Kolmogorov complexity estimated byDelahaye et al. (2012). According to Levin’s universal distribution, large (resp. small) volatilities are more likely to be followed by large (resp. sm

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Xiang, Kaili, Yindong Zhang, and Xiaotong Mao. "Pricing of Two Kinds of Power Options under Fractional Brownian Motion, Stochastic Rate, and Jump-Diffusion Models." Abstract and Applied Analysis 2014 (2014): 1–11. http://dx.doi.org/10.1155/2014/259297.

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Option pricing is always one of the critical issues in financial mathematics and economics. Brownian motion is the basic hypothesis of option pricing model, which questions the fractional property of stock price. In this paper, under the assumption that the exchange rate follows the extended Vasicek model, we obtain the closed form of the pricing formulas for two kinds of power options under fractional Brownian Motion (FBM) jump-diffusion models.

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Iszardani, Cindy Gustiara, and Pancawati Hardiningsih. "The Effect of Regional Income, Leverage, Regional Property on Internet Financial Reporting Disclosure." Jurnal Analisis Bisnis Ekonomi 19, no. 1 (2021): 30–47. http://dx.doi.org/10.31603/bisnisekonomi.v19i1.4049.

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This study aims to analyze the effect of local revenue, leverage, local government wealth on the disclosure of web-based local government financial statements. The population and sample of this study are the regional government financial reports of Central Java Province which consist of 29 districts and 6 cities for the 2015-2018 fiscal year which have been audited by the BPK. The analysis method uses a multiple regression panel data model with the Eviews 9 application. The results of this study indicate that local revenue and general allocation funds have a significant positive effect on the

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Efe, Chinedu Justin, and Oghenerioborue Esther Eberechi. "Property Rights of Nigerian Women at Divorce: A Case for a Redistribution Order." Potchefstroom Electronic Law Journal 23 (March 17, 2020): 1–39. http://dx.doi.org/10.17159/1727-3781/2020/v23i0a5306.

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In Nigeria, marriage is hardly conceived as a partnership of equals in relation to the property rights of spouses during marriage and at divorce. This is because the Nigerian courts do not redistribute property at divorce. This leaves the financially weaker spouse (usually the wife) at an economically disadvantaged position. This article therefore compares the position of the matrimonial laws in England with that of Nigeria, whether there are provisions for the redistribution of property between the spouses at divorce. The comparative analysis reveals that family laws in England empower the fa

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