Log in

Relevant bibliographies by topics / Financial sustainability indicators / Journal articles

To see the other types of publications on this topic, follow the link: Financial sustainability indicators.

Journal articles on the topic 'Financial sustainability indicators'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Financial sustainability indicators.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Zorn, Alexander, Michele Esteves, Ivo Baur, and Markus Lips. "Financial Ratios as Indicators of Economic Sustainability: A Quantitative Analysis for Swiss Dairy Farms." Sustainability 10, no. 8 (2018): 2942. http://dx.doi.org/10.3390/su10082942.

Full text

Abstract:

In agriculture, a rising number of sustainability assessments are available that also comprise financial ratios. In a literature review of farm management textbooks, taking account of the differences between European and North American practices and considering prevalent sustainability assessment approaches, we identified frequently used financial ratios. Five ratios relate to the indicator profitability and four to the indicator liquidity. Another eight financial indicators refer to the indicators financial efficiency, stability, solvency and repayment capacity. Based on more than 14,000 acco

APA, Harvard, Vancouver, ISO, and other styles

2

Pittman, James, and Kevin Wilhelm. "New economic and financial indicators of sustainability." New Directions for Institutional Research 2007, no. 134 (2007): 55–69. http://dx.doi.org/10.1002/ir.213.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Zakharova, О., and A. Poberezhna. "FINANCIAL INDICATORS IN THE SYSTEM OF MONITORING COUNTRIES ECONOMIC SECURITY." Vìsnik Marìupolʹsʹkogo deržavnogo unìversitetu Serìâ Ekonomìka 13, no. 26 (2023): 73–82. http://dx.doi.org/10.34079/2226-2822-2023-13-26-73-82.

Full text

Abstract:

The article is devoted to the systematization of financial indicators for assessing the level of countries economic security and defining the role and importance of indicators in the system of economic security monitoring. It is determined that the indicator approach is the most common in terms of assessing and monitoring the level of financial security and allows for effective management of financial risks. In this case, indicators act as measures of the degree of stability, reliability and efficiency of the country's economic system. The authors prove that indicators form the methodological

APA, Harvard, Vancouver, ISO, and other styles

4

Yordanova – Dinova, Petya. "KEY INDICATORS FOR THE ANALYSIS OF FINANCIAL SUSTAINABILITY OF THE ENTERPRISE." KNOWLEDGE INTERNATIONAL JOURNAL 30, no. 1 (2019): 125–30. http://dx.doi.org/10.35120/kij3001125y.

Full text

Abstract:

The article discusses the main theoretical and methodological approaches and indicators used in the analysis and evaluation of financial sustainability. A number of scientific publications concerning the financial sustainability issue have been summarized and presented. The study showed that there are a number of understandings and formulations of conceptual and methodological approaches in determining financial sustainability. Financial sustainability is the most important feature of long-term financial performance. The actuality of the analysis of the financial sustainability of the enterpri

APA, Harvard, Vancouver, ISO, and other styles

5

Yordanova – Dinova, Petya. "ANALISYS OF WINE-PRODUCING ENTERPRISE’S FINANCIAL SUSTAINABILITY THROUGH INDICATORS OF THE CAPITAL’S COMMON STRUCTURE." Knowledge International Journal 31, no. 1 (2019): 129–33. http://dx.doi.org/10.35120/kij3101129y.

Full text

Abstract:

The complexity of the specific category “financial sustainability” is manifested most of all in the viewpoints of her determination and measurement. In the financial analysis’s theory and practice, priority is given to financial sustainability’s ratio method. He is based on calculation of different relations, characterizing the capital’s structure, derived from information originating from accounting, namely – the balance sheet. Financial sustainability is determined from the structure of the capital’s sources and asset’s financing. The availability of sufficient financial resources and their

APA, Harvard, Vancouver, ISO, and other styles

6

Herman, Emilia, and Kinga-Emese Zsido. "The Financial Sustainability of Retail Food SMEs Based on Financial Equilibrium and Financial Performance." Mathematics 11, no. 15 (2023): 3410. http://dx.doi.org/10.3390/math11153410.

Full text

Abstract:

The aim of this study was to investigate the financial sustainability of retail food SMEs for the 2016–2021 period, in Romania, from the perspective of financial equilibrium and performance. A multivariate analysis was used, including a correlation analysis, a principal component analysis (PCA), and a cluster analysis. The empirical results show a positive link between the financial performance and financial equilibrium indicators. We employed the PCA in order to build a composite financial index using financial equilibrium indicators (ratios of liquidity, solvency, collection, and payment per

APA, Harvard, Vancouver, ISO, and other styles

7

Herasymenko, A. V. "Features of the Relationship between Bank Lending to Industry and Financial Sustainability of Banks." Business Inform 3, no. 530 (2022): 93–101. http://dx.doi.org/10.32983/2222-4459-2022-3-93-101.

Full text

Abstract:

The article is aimed at highlighting the peculiarities concerning the impact of bank lending to industry on the financial sustainability of banks in accordance with the current tendencies in the development of the national banking sector. The article considers the current situation in the banking sector, analyzes the dynamics of the main indicators of financial sustainability of banks. It is found out, which indicators of financial sustainability of banks constituted, amongst others, the basis of the indicators of lending to industry. It is analyzed how the state of lending to industry was ref

APA, Harvard, Vancouver, ISO, and other styles

8

Sabri Al-Aside, Mohammed, and Lawrence Yahiya Saleh Al- Kubaisi. "Relationship Analysis Between Monetary Policy and Financial Sustainability in Iraq For the Period 2015–2021." Journal of Economics and Administrative Sciences 29, no. 137 (2023): 112–30. http://dx.doi.org/10.33095/jeas.v29i137.2757.

Full text

Abstract:

This research aims to study and analyze the reality of monetary policy and financial sustainability in Iraq through either a descriptive or analytical approach by trying to link and coordinate between monetary policy and fiscal policy to enhance economic sustainability. The research is based on the hypothesis that the monetary policy of Iraq contributes to achieving financial stability, which improves economic sustainability by providing aid and assistance to the state to reduce the budget deficit and exacerbate indebtedness. The author used the monetary policy indicators, the re-deduction of

APA, Harvard, Vancouver, ISO, and other styles

9

Syvulska, Nataliia, Anna Pyslytsia, and Alla Slavkova. "ASSESSMENT OF THE FINANCIAL SUSTAINABILITY OF LOCAL BUDGETS UNDER THE INFLUENCE OF REFORMS AND EXTERNAL CHALLENGES." Baltic Journal of Economic Studies 10, no. 4 (2024): 343–51. https://doi.org/10.30525/2256-0742/2024-10-4-343-351.

Full text

Abstract:

The economic development of the country and its regions, the level of well-being of the population, the quality of public services and the availability of public services directly depend on effective local self-government. The article assesses the financial sustainability of local budgets in Ukraine over the past twelve years, identifying the main trends, and examines the changes caused by the implementation of reforms in the country and other external challenges, including the armed aggression against Ukraine. The purpose of the study is to determine further prospects for the development of U

APA, Harvard, Vancouver, ISO, and other styles

10

Pina, Vicente, Patricia Bachiller, and Lara Ripoll. "Testing the Reliability of Financial Sustainability. The Case of Spanish Local Governments." Sustainability 12, no. 17 (2020): 6880. http://dx.doi.org/10.3390/su12176880.

Full text

Abstract:

Local Governments (LGs) have strengthened the financial control as a consequence of mandatory requirements to ensure financial sustainability in their management. The aim of this study is to determine whether financial indicators about financial conditions defined in Spanish regulation are backed by worldwide generally accepted financial benchmarking indicators. For this purpose, we analyze the relationship between Spanish indicators of financial sustainability based on European Union (EU) regulations and Financial Trends Monitoring System Indicators (FTMS) of the International City/County Man

APA, Harvard, Vancouver, ISO, and other styles

11

Shani, Murtadha Mohammed. "The Relationship Between Financial Sustainability And The Balanced Scorecard And Its Impact On The Unit Economic." Journal of Advanced Research in Economics and Administrative Sciences 4, no. 3 (2023): 66–81. http://dx.doi.org/10.47631/jareas.v4i3.724.

Full text

Abstract:

The research aims to provide a theoretical framework for financial sustainability and its importance, as well as to identify the balanced scorecard and its dimensions and to determine the reality of financial sustainability indicators for the research sample through financial and non-financial analysis of those indicators. Develop some indicators for both financial sustainability and balanced scorecard perspectives, and the research reached some conclusions, including financial sustainability represented and that the purpose of financial sustainability is to prepare an integrated work strategy

APA, Harvard, Vancouver, ISO, and other styles

12

Rekoria, Manantsampa Mitondrarivo. "Comparatives Studies of Profitability Indicators for Corporate Sustainability." Archives of Business Research 13, no. 06 (2025): 17–22. https://doi.org/10.14738/abr.1306.18902.

Full text

Abstract:

This research examines the comparative profitability indicators in the context of corporate sustainability, aiming to provide robust insights that balance financial performance with environmental and social responsibility. The study seeks to establish a framework for evaluating profitability metrics that align with sustainable practices, addressing the growing demand for businesses to integrate sustainability into their core strategies. To achieve these objectives, the research employs a mixed-methods approach, blending quantitative financial analysis with qualitative case studies of corporati

APA, Harvard, Vancouver, ISO, and other styles

13

Pysarkova, V. R., and I. I. Strelchenko. "The system of indicators of the financial stability of the local budget as a component of the assessment of the competitive immunity of the region." Economic Herald of SHEI USUCT 16, no. 2 (2022): 49–57. http://dx.doi.org/10.32434/2415-3974-2022-16-2-49-57.

Full text

Abstract:

The article examines the essence of competitive immunity and gives the main stages of evaluating the competitive immunity of the region. There are three blocks for assessing the competitive immunity of the region: information and digital approach; information and digital technologies; value and reputation management. In accordance with the selected blocks, the objects of management influence necessary for assessing the competitive immunity of the region and bringing it to sustainable functioning are defined, namely: production sustainability, financial sustainability, socio-economic sustainabi

APA, Harvard, Vancouver, ISO, and other styles

14

You, Ge, Hao Guo, Abd Alwahed Dagestani, and Ibrahim Alnafrah. "Evaluating the Reputation of Internet Financial Platforms in China: A Sustainable Operations Perspective." Systems 12, no. 8 (2024): 279. http://dx.doi.org/10.3390/systems12080279.

Full text

Abstract:

In China, many Internet financial platforms (IFPs) are grappling with sustainability challenges due to elevated default rates, which have triggered widespread investor anxiety. To evaluate the sustainability practices of these platforms, we propose a reputation evaluation model designed to rank IFPs based on their sustainability. The economic sustainability of an IFP is decomposed into three components: scale strength, capital liquidity, and sustainable operating capability. Through an analysis of the correlation relationships between various indicators, we have identified nine significant ind

APA, Harvard, Vancouver, ISO, and other styles

15

Verenikin, Alexei O., Natalia A. Makhankova, and Anna Y. Verenikina. "Measuring sustainability of Russian largest companies." Russian Management Journal 19, no. 3 (2021): 237–87. http://dx.doi.org/10.21638/spbu18.2021.301.

Full text

Abstract:

Prolonged and uncertain sustainable development routes provoke an urgent need for companies, investors and counterparties for assessment of efficiency of pursued business strategies, opportunity costs and long run benefits. However a unified algorithm is lacking and it makes compatible and impartial assessment of business performance rather complicated. The study develops and applies an automated adaptive methodology for calculating the integral indicator of company sustainability based on the generalized modified principal component analysis. The study is based on data from 23 Russian compani

APA, Harvard, Vancouver, ISO, and other styles

16

Zhang, Jhunru, Hadrian Geri Djajadikerta, and Terri Trireksani. "Corporate sustainability disclosure’s importance in China: financial analysts’ perception." Social Responsibility Journal 16, no. 8 (2019): 1169–89. http://dx.doi.org/10.1108/srj-10-2018-0272.

Full text

Abstract:

Purpose Corporate sustainability in China has become a subject of increasing international concern. Corporate sustainability disclosure (CSD) is considered a useful tool to facilitate the empowerment and acknowledgement of stakeholders in the quest for sustainability. However, the degree of cultural and political influences for being sustainably orientated can be significantly different between countries. This study aims to examine the perception of financial analysts, as CSD report users, in China about the level of importance of various indicators of corporate sustainability described in the

APA, Harvard, Vancouver, ISO, and other styles

17

Karcagi-Kováts, Andrea. "Performance indicators in CSR and sustainability reports in Hungary." Applied Studies in Agribusiness and Commerce 6, no. 3-4 (2012): 137–42. http://dx.doi.org/10.19041/apstract/2012/3-4/20.

Full text

Abstract:

Corporate Social Responsibility (CSR) or Corporate Sustainability reporting is a relatively new phenomenon in Hungary. As the external pressure from the civil society, public authorities and the media has so far been fairly low, this important corporate activity emerged only at the beginning of the last decade. In spite of this, several pioneering companies have started to publish information on its environmental and social performance in recent years. CSR and sustainability reports are seen increasingly as strategic documents that offer a balanced, objective, and comprehensive assessment of a

APA, Harvard, Vancouver, ISO, and other styles

18

McLaren, JI, and FW Struwig. "Financial Ratios as Indicators of Financial Sustainability at a South African University." Journal of Contemporary Management 16, no. 2 (2019): 68–93. http://dx.doi.org/10.35683/jcm19030.0027.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Abbas, Syeda Fizza, Tooba Lutfullah, and Fareeha Waseem. "RELATIONSHIP BETWEEN CORPORATE SUSTAINABILITY AND RETURN ON INVESTED CAPITAL OF PAKISTANI FIRMS." Pakistan Journal of Social Research 04, no. 04 (2022): 609–18. http://dx.doi.org/10.52567/pjsr.v4i04.874.

Full text

Abstract:

The purpose of this research is to examine the impact of corporate sustainability on the return on invested capital performance for the non-financial sector in Pakistan. The data has been taken from the KSE-100 Index of 74 Non-Financial Firms for the period of 2015-2020 by taking the data from the sustainability reports, annual reports and website disclosures of the respective companies. The index for sustainability is based on the five sub-indices namely, economic, environmental, social, governance and health & safety indicators with the composite overall sustainability index. The panel r

APA, Harvard, Vancouver, ISO, and other styles

20

Liu, Anzhi, Linyu Zhang, and Wenjing Du. "Green bonds: Financial Support to Promote Corporate Sustainability." International Journal of Global Economics and Management 6, no. 3 (2025): 83–91. https://doi.org/10.62051/ijgem.v6n3.12.

Full text

Abstract:

This paper investigates the effect of corporate green bond issuance on ESG performance by Chinese listed companies from 2006 to 2021, and evidence of a significant positive effect is obtained after processing using the CSDID method. Moreover, there is a long-term effect of this effect, which continues to affect the growth of ESG performance of companies. Meanwhile, this article deconstructs ESG into sub-indicators and examines the promotion effect on each sub-indicator, and finds that green bonds have the most obvious promotion effect on environmental performance, followed by governance effect

APA, Harvard, Vancouver, ISO, and other styles

21

Velikorossov, Vladimir V., Sergei A. Filin, and Andrey L. Poltarykhin. "COMPANY’S FINANCIAL SUSTAINABILITY ANALYSIS: DECISION MAKING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/5, no. 133 (2023): 86–93. http://dx.doi.org/10.36871/ek.up.p.r.2023.01.05.010.

Full text

Abstract:

The article assesses the financial stability of Surgutneftegas PJSC. Positive and negative trends in the company’s development are monitored and a number of solutions are offered to stabilize the financial condition. The article briefly describes the main absolute and relative indicators of financial stability and gives their assessment. The authors of the article focus on the accumulated liquid assets of Surgutneftegas PJSC, which, on the one hand, provide a financial cushion for the company, and on the other, are foreign exchange risk and postpone the development of the company in many areas

APA, Harvard, Vancouver, ISO, and other styles

22

Evgenievich Barykin, Sergey, Alexey Aleksandrovich Mikheev, Elena Grigorievna Kiseleva, Yuriy Evgenievich Putikhin, Elena De La Poza Plaza, and Natalia Sergeevna Alekseeva. "Sustainability of the regional financial system: a case study of the Northwestern Federal District." F1000Research 11 (August 8, 2022): 908. http://dx.doi.org/10.12688/f1000research.123197.1.

Full text

Abstract:

Background: This article provides an assessment of the sustainability of Russian regions’ financial systems. The study is based on the methods of generalization and synthesis, correlation-regression analysis, and multivariate classification. Since the structure of the regional financial system is complex, several works are devoted to studying its sustainability issues. The relevance of the study topic is confirmed by the lack of a systematic approach to assessing the integral index of sustainability and the possibility of using various tools in determining the complex indicator. Methods: This

APA, Harvard, Vancouver, ISO, and other styles

23

Evgenievich Barykin, Sergey, Alexey Aleksandrovich Mikheev, Elena Grigorievna Kiseleva, Yuriy Evgenievich Putikhin, Elena De La Poza Plaza, and Natalia Sergeevna Alekseeva. "Sustainability of the regional financial system: a case study of the Northwestern Federal District." F1000Research 11 (October 4, 2022): 908. http://dx.doi.org/10.12688/f1000research.123197.2.

Full text

Abstract:

Background: This article provides an assessment of the sustainability of Russian regions’ financial systems. The study is based on the methods of generalization and synthesis, correlation-regression analysis, and multivariate classification. Since the structure of the regional financial system is complex, several works are devoted to studying its sustainability issues. The relevance of the study topic is confirmed by the lack of a systematic approach to assessing the integral index of sustainability and the possibility of using various tools in determining the complex indicator. Methods: This

APA, Harvard, Vancouver, ISO, and other styles

24

Abate, Flavio, Marco Bisogno, and Francesca Citro. "Sustainable strategic targets, sustainability indicators and sustainability reporting: the case of port authorities." Journal of Public Budgeting, Accounting & Financial Management 37, no. 6 (2025): 175–92. https://doi.org/10.1108/jpbafm-11-2024-0220.

Full text

Abstract:

PurposeThis study examines the sustainability reports of Italian port authorities to highlight the connection between strategic sustainability objectives, financial and non-financial indicators and sustainability reports.Design/methodology/approachThe research context includes all the Italian port authorities. The theoretical framework used considers sustainability reporting as part of a comprehensive process that includes strategic planning and management, sustainability targets and indicators, and is linked to sustainability accounting. Accordingly, for each port authority, strategic plans,

APA, Harvard, Vancouver, ISO, and other styles

25

Hongming, Xie, Bilal Ahmed, Arif Hussain, Alam Rehman, Irfan Ullah, and Farman Ullah Khan. "Sustainability Reporting and Firm Performance: The Demonstration of Pakistani Firms." SAGE Open 10, no. 3 (2020): 215824402095318. http://dx.doi.org/10.1177/2158244020953180.

Full text

Abstract:

The nexus between sustainability and firm performance is an area of debate among researchers and academicians. The objective of this study is to examine the level and extent of sustainable financial reporting for non-financial firms in Pakistan and to assess the level of the impact of sustainable financial reporting on firm performance in Pakistan. This study is a novel research work as the sustainability practices are not mandatory in many Pakistani firms. Rather kinds of mix sustainability reporting practices are being practiced. The dilemma still exists whether sustainability practices affe

APA, Harvard, Vancouver, ISO, and other styles

26

Vovchak, Olha, Viktoriia Rudevska, and Roksolana Holub. "Peculiarities of ensuring financial sustainability of the Ukrainian banking system." Banks and Bank Systems 13, no. 1 (2018): 184–95. http://dx.doi.org/10.21511/bbs.13(1).2018.17.

Full text

Abstract:

Ensuring and strengthening the financial sustainability of banks is a difficult and not completely resolved task. It is inherent not only to developed countries, it has also be¬come nationally important in Ukraine, which was largely predetermined by the specifics of the domestic banks development. This is explained, in particular, by the banking insti¬tutions’ focus mainly on the relatively short-term activity, the need to work under high risk, resulting from economic and political instability in the country. Therefore, nowa¬days, it is urgent for each Ukrainian bank to focus on the main strat

APA, Harvard, Vancouver, ISO, and other styles

27

Avlasenko, Ilona, Lyudmila Avlasenko, Isa Peshkhoev, Yuri Podkolzin, and Oksana Savelyeva. "Analysis of sensitivity of a company's financial sustainability to random factors." E3S Web of Conferences 210 (2020): 13002. http://dx.doi.org/10.1051/e3sconf/202021013002.

Full text

Abstract:

In this article the problem of influence of accidental changes of financial indicators of enterprise activity (equity, long-term/short-term borrowed capital, reserves and costs, etc.) caused by uncertainty of market conditions on values of indicators of financial stability is considered. The study is conducted on the basis of the assumption that the studied financial indicators of the enterprise are random values with a normal law of distribution. To estimate the distribution parameters of these random values, statistical data on the values of the financial indicators of the enterprise for pre

APA, Harvard, Vancouver, ISO, and other styles

28

Kadirov, Abdumalik Matkarimovich. "ASSESSMENT AND ANALYSIS OF THE LEVEL OF ECONOMIC SUSTAINABILITY OF INDUSTRIAL ENTERPRISES." Research and implementation 1, no. 1 (2023): 4–11. https://doi.org/10.5281/zenodo.7922041.

Full text

Abstract:

This article analyzes the factors that determine the economic sustainability of industrial enterprises in the assessment and analysis of the level of economic sustainability. Financial sustainability of industrial enterprises, liquidity coefficients, indicators of financial independence of enterprises, production sustainability in the industrial sector, profitability, fund return, technological sustainability, marketing sustainability, market share, organizational sustainability, processes of achieving high efficiency through management processes are highlighted especially among economic susta

APA, Harvard, Vancouver, ISO, and other styles

29

Mukhambetov, Temirkhan, Farida Yerdavletova, Karlygash Kurbanova, Zhanar Mukhametzhanova, and Kamilla Sadvakassova. "Analysis of financial indicators used to assess the sustainability of companies." E3S Web of Conferences 208 (2020): 03049. http://dx.doi.org/10.1051/e3sconf/202020803049.

Full text

Abstract:

The authors present a methodology for using financial indicators to assess the value of companies. The article is dedicated to a comprehensive research of EBITDA. As a research objective, the authors identified an attempt to solve the problem of companies’comparability with identical proportions of financial results, the possibility of identifying the most financially stable companies. Based on the analysis of various interpretations, applying of this indicator in different directions is considered. As a component of various coefficients that characterize the company’s financial stability, it’

APA, Harvard, Vancouver, ISO, and other styles

30

Ismael, Mohammed, and Kamil Alawi. "Financial sustainability in Iraq, a future view." Al Kut Journal of Economics and Administrative Sciences 15, no. 47 (2023): 505–28. http://dx.doi.org/10.29124/kjeas.1547.23.

Full text

Abstract:

The recent period has witnessed an increasing interest in the issue of financial sustainability by researchers and economists, because it reflects the extent of the government's ability to implement its work programs for various activities without undermining its future ability to spend, so the importance of the study in analyzing financial sustainability indicators (assessment of the financial position) and factors Influencing it, in order to control the financial deficit in the general budget and limit its financing through oil revenues and internal and external borrowing, because of the neg

APA, Harvard, Vancouver, ISO, and other styles

31

Cuadrado-Ballesteros, Beatriz, and Marco Bisogno. "Budget transparency and financial sustainability." Journal of Public Budgeting, Accounting & Financial Management 34, no. 6 (2022): 210–34. http://dx.doi.org/10.1108/jpbafm-02-2022-0025.

Full text

Abstract:

PurposeThis study investigates the transparency of budgets by examining its relationship with financial sustainability, which is a central area of research in the public-sector context.Design/methodology/approachReferring to the public value framework, a large sample of 110 countries has been investigated, implementing econometric models where the dependent variable is the Open Budget Index (OBI), published by the International Budget Partnership (IBP), and the test variables are different indicators of financial sustainability.FindingsThe results that emerge from the analysis suggest that bud

APA, Harvard, Vancouver, ISO, and other styles

32

Kubetska, Olha M., and Kubetska Ostapenko. "A Methodical Instrumentarium for Analyzing the Financial Sustainability of Enterprise." Business Inform 5, no. 544 (2023): 203–8. http://dx.doi.org/10.32983/2222-4459-2023-5-203-208.

Full text

Abstract:

The article considers the issue of role of analysis of financial sustainability of enterprise in ensuring its current activity. The article is aimed at generalizing the methodical instruments of financial analysis of enterprise sustainability. The calculation of indicators will enable business executives to determine the degree of dependence of the enterprise on creditors and investors, as well as the level of its financial situation. The article generalizes the theoretical provisions on application of different approaches/methods of analysis/assessment of financial sustainability of organizat

APA, Harvard, Vancouver, ISO, and other styles

33

Aliev, Oleg Magomedovich. "PROBLEMS OF ACHIEVING CORPORATE SUSTAINABILITY IN RELATION TO FINANCIAL INDICATORS." Scientific Review: Theory and Practice 14, no. 10 (2024): 1980–98. https://doi.org/10.35679/2226-0226-2024-14-10-1980-1998.

Full text

Abstract:

The article considers the problems of achieving corporate sustainability, which is becoming increasingly relevant in modern conditions, when companies are forced to adapt to a rapidly changing business environment, take into account the interests of many stakeholders and take into account the environmental and social consequences of their activities. Objectives. Studying the influence of corporate sustainability indicators on the financial stability of Russian companies. Methodology. General scientific approaches and methods, analysis of studies and scientific literature on the empirical analy

APA, Harvard, Vancouver, ISO, and other styles

34

Debunov, Leonid. "Modeling company's financial sustainability with the use of artificial neural networks." Ekonomìka ì prognozuvannâ 2019, no. 3 (2019): 101–23. http://dx.doi.org/10.15407/eip2019.03.101.

Full text

Abstract:

For enterprises in market conditions, not only the sum of profit is important, but also their financial capacity to continue its activity. The ability of a company to counteract the threat of bankruptcy is an essential condition for its long-term functioning and sustainable development. The financial sustainability of an enterprise is a complex characteristic that can't be described by the value of a single simple indicator. In modern conditions, for its diagnosis, a comprehensive analysis using various financial indicators is used. When a human does it, such an assessment may be subjective an

APA, Harvard, Vancouver, ISO, and other styles

35

Sari, Nuraini, and Michael Wijaya. "Analysis on The Society Indicator of Corporate Social Responsibility (CSR) of PT Antam." Binus Business Review 4, no. 2 (2013): 697–704. http://dx.doi.org/10.21512/bbr.v4i2.1383.

Full text

Abstract:

Stakeholders believe that CSR report of a company provides significant information as well as the financial information reported in financial statement. The purpose of this research is to analyze the comprehensiveness and information on society indicator stated in the Corporate Social Responsibility (CSR) reporting. The Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines (version 3.1) provides indicators to analyze the CSR of company. This research focuses on society aspect as one of the performance indicators. Comprehensive reporting contains three types of information: (i

APA, Harvard, Vancouver, ISO, and other styles

36

Bogicevic, Jasmina, Violeta Domanovic, and Bojan Krstic. "The role of financial and non-financial performance indicators in enterprise sustainability evaluation." Ekonomika 62, no. 3 (2016): 1–13. http://dx.doi.org/10.5937/ekonomika1603001b.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

Tunowski, Remigiusz. "Sustainability of Commercial Banks Supported by Business Intelligence System." Sustainability 12, no. 11 (2020): 4754. http://dx.doi.org/10.3390/su12114754.

Full text

Abstract:

This article was focused on establishing whether Business Intelligence (BI) systems provide sustainability to commercial banks by influencing their financial condition. As part of the search for a solution to the research problem, a hypothesis was formulated which assumes that the use of the Business Intelligence management system improves the financial condition of commercial banks. To assess this impact, a novel comparative method was used, which assumed comparing financial condition indicators in three aspects: before and after the implementation of the Business Intelligence system (compari

APA, Harvard, Vancouver, ISO, and other styles

38

de França, José Antonio, and Wilfredo Sosa Sandoval. "Necessary and Sufficient Conditions for Liquidity Management." International Journal of Economics and Finance 11, no. 5 (2019): 85. http://dx.doi.org/10.5539/ijef.v11n5p85.

Full text

Abstract:

Liquidity as a measure of payment capacity must incorporate the attributes of efficiency, sustainability and synergy. Traditionally, liquidity is measured by financial indicators, centered in the current ratio (CR) as an indicator of nominal payment capacity. However, this indicator generates a gap in the liquidity assessment because it does not measure financial efficiency nor liquidity sustainability. This research paper proposes an indicator that combines nominal capacity with effective payment capacity that indicates the liquidity sustainability and financial efficient status, addressing a

APA, Harvard, Vancouver, ISO, and other styles

39

Lysiak, Liubov, Svitlana Kachula, Oksana Hrabchuk, Milena Filipova, and Anna Kushnir. "Assessment of financial sustainability of the local budgets: case of Ukraine." Public and Municipal Finance 9, no. 1 (2020): 48–59. http://dx.doi.org/10.21511/pmf.09(1).2020.05.

Full text

Abstract:

With the deepening of global financial and economic instability, the search for ways to increase fiscal sustainability becomes relevant in the crisis regulation system. This problem is compounded by the emergence of new global challenges, including the COVID pandemic. Timely and complex analysis of the local budget financial sustainability allows one to comprehensively assess financial and economic risks, identify social and other problems, consider planning deficiencies and, on this basis, form a sound and effective regional budget policy. The purpose of the study is to summarize theoretical

APA, Harvard, Vancouver, ISO, and other styles

40

Yakar Pritchard, Gamze, and Kıymet Tunca Çalıyurt. "Sustainability Reporting in Cooperatives." Risks 9, no. 6 (2021): 117. http://dx.doi.org/10.3390/risks9060117.

Full text

Abstract:

The aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting. For this purpose, a total of 168 sustainability reports were examined for cooperatives that use the Global Reporting Initiative (GRI) G4 reporting, and that are included in the Sustainability Disclosure Database (SDD-GRI). As a result of this study, it was determined that the economic performance indicato

APA, Harvard, Vancouver, ISO, and other styles

41

Alshubiri, Faris Nasif. "Analysis of financial sustainability indicators of higher education institutions on foreign direct investment." International Journal of Sustainability in Higher Education 22, no. 1 (2020): 77–99. http://dx.doi.org/10.1108/ijshe-10-2019-0306.

Full text

Abstract:

Purpose The purpose of this study is to examine the impact of financial sustainability indicators of higher education on foreign direct investment (FDI) using empirical evidence from 26 Organization for Economic Co-operation and Development (OECD) countries. The basic criterion for determining the financial sustainability of higher education institutions included indicators of income generated by higher education institutions being greater than the operational costs. However, this requires financial sustainability, which depends on financial self-sufficiency without seeking external financial

APA, Harvard, Vancouver, ISO, and other styles

42

Et.al, Aqilah Nadiah MD SAHIQ. "Towards Achieving Long-Term Debt Sustainability: A Systematic Review of the Key Determinants of Personal Bankruptcy." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 3 (2021): 1305–17. http://dx.doi.org/10.17762/turcomat.v12i3.900.

Full text

Abstract:

Purpose: This systematic review aimed to assess previous research about financial and non-financial causes of personal bankruptcy among individual households. Additionally, the paper aimed to provide an insight into the key determinants of personal bankruptcy and to determine their relationship with individual characteristics. The fundamental causes of bankruptcy and its effects on financial status were also discussed. Through understanding the causes of bankruptcy, we hope to help financial institutions to minimise the number of personal bankruptcies. Design/methodology/approach: A comp

APA, Harvard, Vancouver, ISO, and other styles

43

Anh, Nguyen Thi Mai, Nguyen Thanh An, Nguyen Thi Minh Ngoc, and Vu Ngoc Xuan. "The Influence of Financial Indicators on Vietnamese Enterprise’s Sustainability Reports Disclosing Process." Journal of Risk and Financial Management 17, no. 4 (2024): 146. http://dx.doi.org/10.3390/jrfm17040146.

Full text

Abstract:

Sustainability reporting has become increasingly crucial for businesses worldwide, communicating environmental, social, and governance (ESG) performance to stakeholders. Despite the growing importance of sustainability reporting, there remains a gap in understanding how financial indicators influence the disclosure process, particularly in Vietnamese enterprises. This paper aims to address this gap by investigating the influence of financial indicators on the sustainability reporting practices of Vietnamese companies. Employing a mixed-methods approach, combining a quantitative analysis of fin

APA, Harvard, Vancouver, ISO, and other styles

44

Hanuš, Ladislav. "Sustainability analysis of agricultural systems." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 52, no. 1 (2004): 103–12. http://dx.doi.org/10.11118/actaun200452010103.

Full text

Abstract:

The main aim of this research is to propose an evaluation method as a tool for measurement of sustainable development in agriculture. The research has three parts: 1) indication, 2) evaluation and 3) application. Three aggregate and a group of partial indicators were selected for ecological, economic and social dimension of agricultural system. As the aggregate indicators were proposed: Material and Energy Costs, Operating Income and Personal Costs. Two evaluation methods for calculation of relative sustainability for group of farms were proposed: The Method of Comparison of Indicator Values a

APA, Harvard, Vancouver, ISO, and other styles

45

Budiandriani, Budiandriani, Rosyadah Rosyadah, and Mahfud Nurjanamuddin. "Pengaruh Literasi Keuangan dan Modal Kerja terhadap Keberlanjutan Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Makassar." Prosiding Seminar Nasional Forum Manajemen Indonesia - e-ISSN 3026-4499 2 (November 23, 2024): 1079–95. http://dx.doi.org/10.47747/snfmi.v2i1.2376.

Full text

Abstract:

This comprehensive study aims to analyze the effect of financial literacy and working capital on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. The study was conducted on MSMEs in Makassar City, with a sample size of 319 units from a population of 1,396 units in 2023. The indicators of financial literacy variables are Financial Behavior, financial skills, financial knowledge, financial attitudes, and financial experience. Working capital indicators are cash availability, cash ability to pay off short-term debts, accounts receivable turnover, and inventory

APA, Harvard, Vancouver, ISO, and other styles

46

Omotoso, Matthew O., Francis A. Oni, and Nthoto Rose Ramalefane. "The Effect of Integrated Reporting on Sustainable Performance: Evidence from Financial Indicators." International Journal of Accounting and Financial Reporting 15, no. 1 (2025): 37. https://doi.org/10.5296/ijafr.v15i1.22765.

Full text

Abstract:

This study aims to examine the effect of integrated reporting and financial indicators on the sustainability performance of banks within the SADC. Data were collected from annual reports and official stock exchange platforms of banks listed on SADC stock exchanges, from 2019 to 2023. Multiple linear regression analysis was utilized to assess the simultaneous impact of independent variables, including IRQ and selected financial indicators, on the dependent variable, sustainability performance. To ensure the robustness of the regression model, statistical tests such as the variance inflation fac

APA, Harvard, Vancouver, ISO, and other styles

47

Ogiriki, Tonye PhD, and Oyeintare Kennedy Igo. "Indicators of Sustainability Reporting and Performance of Non-Financial Companies in Nigeria." International Journal of Multidisciplinary Research and Analysis 05, no. 05 (2022): 890–97. https://doi.org/10.5281/zenodo.6513557.

Full text

Abstract:

This research looked into the indicators of sustainability reporting and the performance of non-financial Companies in Nigeria. The researchers looked at the impact of sustainability reporting indicators on the Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) performance indicators all at the same time. Ex-post facto design was used in this study. Out of 168 non-financial companies listed on the Nigerian Stock Exchange, a total of 64 listed enterprises were researched, and secondary data was taken from their yearly financial statements as presented in the fact book. T

APA, Harvard, Vancouver, ISO, and other styles

48

Кроливецкая, В. Э., Е. О. Масловская, and Е. А. Конников. "ON FINANCIAL STABILITY (SUSTAINABILITY) OF BANKING SYSTEM AND ITS ASSESSMENT." ЖУРНАЛ ПРАВОВЫХ И ЭКОНОМИЧЕСКИХ ИССЛЕДОВАНИЙ, no. 1 (March 15, 2023): 210–20. http://dx.doi.org/10.26163/gief.2023.88.45.030.

Full text

Abstract:

В статье рассмотрены вопросы финансовой безопасности и финансовой стабильности в Российской Федерации в условиях внешних вызовов и угроз. Проведен анализ взаимосвязи содержания категорий «финансовая безопасность», «финансовая стабильность». Рассмотрены точки зрения на сущность этих категорий и дано авторское определение финансовой стабильности. Охарактеризованы показатели финансовой устойчивости банковской системы и способы ее расчета. Авторами также проведен расчет интегрального показателя финансовой устойчивости банковской системы Российской Федерации. We look at certain issues of financial

APA, Harvard, Vancouver, ISO, and other styles

49

Yurchyshena, Liudmyla. "STRATEGIC FINANCIAL SUSTAINABILITY OF UNIVERSITIES: METHODOLOGICAL AND PRACTICAL ASPECTS." Problems and prospects of economics and management, no. 3(35) (2023): 196–209. http://dx.doi.org/10.25140/2411-5215-2023-3(35)-196-209.

Full text

Abstract:

The activities of universities are implemented in accordance with the strategic priorities of their development, in the conditions of expanding financial autonomy and uncertainty. The purpose of this article is to develop a methodology for assessing the strategic financial stability of the university, sub-stantiating its components, and carrying out a practical test of the express assessment of financial stabil-ity as an indicator of determining the financial potential of higher education institutions. The results of the study were tested based on financial information publicly disclosed on un

APA, Harvard, Vancouver, ISO, and other styles

50

Tanklevska, Nataliya S., and Artem V. Kalinichenko. "The Etymology of the Concept of "Financial Sustainability of an Enterprise"." Business Inform 3, no. 566 (2025): 283–89. https://doi.org/10.32983/2222-4459-2025-3-283-289.

Full text

Abstract:

The article is aimed at generalizing and substantiating the etymology of the concept of "financial sustainability of enterprise". As a result of our research, the views of domestic and foreign scholars on the essence of the concept of "financial sustainability of enterprise" were analyzed. It has been determined that financial sustainability is a key indicator of an enterprise's activity, which reflects its overall cash balance and the availability of resources necessary for stable development. It is further found that financial sustainability covers not only ensuring solvency but also rationa

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!