Log in

Relevant bibliographies by topics / Profit before taxes / Journal articles

To see the other types of publications on this topic, follow the link: Profit before taxes.

Journal articles on the topic 'Profit before taxes'

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 'Profit before taxes.'

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

Nguyen, Hoan. "Evaluation of Enterprise Value of Securities Firms Listed on the Vietnam's Stock Market." International Journal of Management and Economics Invention 07, no. 12 (2021): 2368–73. https://doi.org/10.5281/zenodo.5809206.

Full text

Abstract:

ABSTRACT: Enterprise value is the total value of all assets under the current ownership of the enterprise. Earnings before Interest and Taxes (EBIT) is the profits from business activities. Earnings before interest, taxes, depreciation and amortization (EBITDA) is a financial ratio that illustrates the business’s profits before deducting interests, depreciation and income taxes. The main purpose of this study is to empirically test financial indicators of securities firms listed on the Vietnam’s stock market. For this purpose, in this study we evaluate two (2) financial indicators

APA, Harvard, Vancouver, ISO, and other styles

2

Ahmadi, Slamet, and Susanti Widhiastuti. "Potencial Bankruptcy: Before and During Covid-19 Pandemic." Jurnal Akuntansi Keuangan dan Bisnis 16, no. 1 (2023): 30–39. http://dx.doi.org/10.35143/jakb.v16i1.4668.

Full text

Abstract:

This study aims to analyze the Altman Z-Score, Springate, and Zmijewski theory in assessing the level of financial health and anticipating the problems of potential bankruptcy in the food and beverage sector before Covid-19 in 2019 and when Covid takes place in 2020. This study was conducted on 10 food and beverage companies with a score analysis method of the company's financial ratios for financial performance. The Altman Z-Score, Springate, and Zmijewski method use delivery services, profit, total assets, total debt, profit before interest and taxes, capital, and sales.The results showed th

APA, Harvard, Vancouver, ISO, and other styles

3

Rachmawati, Windasari, and Vinsensia Retno Widi Wisayang. "ANALISIS PENGARUH ASSETS DAN MANAJEMEN INVENTORY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK INDONESIA 2010 - 2012." Jurnal Ekonomi dan Bisnis 19, no. 1 (2018): 99. http://dx.doi.org/10.30659/ekobis.19.1.99-110.

Full text

Abstract:

This research aims to learn the effect of the values of the quick ratio, turnover asset, return on aset, and inventory turnover toward net profit before taxes in the food and beverage indusry in Jakarta Stock Exchange (Indonesia) in 2012 - 2013. The approach used is qualitative approach with multiple regression. Based on the analysis described previously, it can be concluded that from the independent variable of turnoverasset, retunt on assets and inventory turnover partially have positive and significant impact on Ebit of Profit. this proves the previous studies that management of assets and

APA, Harvard, Vancouver, ISO, and other styles

4

Rachmawati, Windasari, and Vinsensia Retno Widi Wisayang. "ANALISIS PENGARUH ASSETS DAN MANAJEMEN INVENTORY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK INDONESIA 2010 - 2012." Jurnal Ekonomi dan Bisnis 19, no. 2 (2018): 142. http://dx.doi.org/10.30659/ekobis.19.2.142-153.

Full text

Abstract:

This research aims to learn the effect of the values of the quick ratio, turnover asset, returnon assets, and inventory turnover toward net profit before taxes in the food and beverageindustry in Jakarta Stock Exchange (Indonesia) in 2010-2012. The approach used is qualitativeapproach with multiple regression. Based on the analysis described previously, it can beconcluded that from the independent variable of turnover asset, return on assets and inventoryturnover partially have positive and significant impact on Ebit or profit. This proves the previousstudies that management of assets and inve

APA, Harvard, Vancouver, ISO, and other styles

5

Ginting, Wenny Anggeresia, Bee Arlita Ade Putri Br Sitorus, Cindy Lorenza, and Sania Surga Mas. "The Effect of Taxes, Exchange Rates, Leverage, and Bonus Mechanisms on Transfer Pricing in Manufacturing Companies Listed on The IDX." Journal Research of Social Science, Economics, and Management 1, no. 3 (2021): 279–94. http://dx.doi.org/10.59141/jrssem.v1i3.23.

Full text

Abstract:

This research examines the impact of taxes, exchange rates, leverage, and bonus mechanism on transfer pricing. Tax is calculated by dividing deferred tax expenses taxable by profits. The exchange rate is calculated by dividing foreign exchange profit and loss by profit and loss before tax. Leverage is calculated by dividing total debt by total assets. Bonus Mechanism is calculated by multiplying net profit year t by net profit year t-1 by 100%. The population in this research included 54 manufacturing firms listed on the Indonesia Stock Exchange in 2017-2019, with 29 samples examined across th

APA, Harvard, Vancouver, ISO, and other styles

6

Rachmawati, Windasari, and Vinsensia Retno Widi Wisayang. "ANALISIS PENGARUH ASSETS DAN MANAJEMEN INVENTORY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK JAKARTA (INDONESIA) 2010 - 2012." Jurnal Dinamika Sosial Budaya 19, no. 1 (2017): 163. http://dx.doi.org/10.26623/jdsb.v19i1.693.

Full text

Abstract:

This research aims to study the influence of the values of the quick ratio, asset turnover, return-on - asset and inventory turnover to net income before taxes in the food and beverage industry in the Jakarta Stock Exchange (Indonesia) in 2010-2012. The approach used is a qualitative approach with multiple regression. Based on the analysis described previously, it can take the conclusion of the independent variable asset turnover, return on assets and inventory turnover is partially has positive and significant impact on Ebit or profit. This proves that the previous research studies on assets

APA, Harvard, Vancouver, ISO, and other styles

7

Doğan, Seda, and Ayşe Banu Başar. "The Impacts of Corporate Disclosures Regarding Sustainable Development Goals and Environmental, Social, and Governance Scores of Companies on Financial Performance: The Case of Türkiye." Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi 20, no. 3 (2025): 813–38. https://doi.org/10.17153/oguiibf.1571557.

Full text

Abstract:

The aim of this study is to examine the impact of corporate disclosures regarding Sustainable Development Goals and Environmental, Social, and Governance (ESG) scores on financial performance. The findings reveal a positive relationship between the overall ESG score and social score with Return on Equity and Net Profit Margin. There is a positive relationship between the Environmental score and Return on Equity. Additionally, a causal relationship exists between the Environmental score and Earnings Before Interest and Taxes, Net Profit Margin, and Price/Earnings ratio. The Governance score sho

APA, Harvard, Vancouver, ISO, and other styles

8

Ali, Anis. "Profitability variations and disparity in automobile sector: A case of leading Indian Automobile companies." Accounting 7, no. 6 (2021): 1455–62. http://dx.doi.org/10.5267/j.ac.2021.3.019.

Full text

Abstract:

The Indian automobile sector is the biggest market and emerging by displacing some advanced countries. The Indian automobile sector contributes positively and progressively to the growth and development of the Indian economy. The study is based on secondary data and considers the financial statements available on concerned websites. Ratio analysis, ANOVA (Analysis of Variance), CV (Coefficient of Variation), and rank correlation applied to analyze the data extracted from the financial statements of leading Indian automobile companies. The study reveals that there is a significant difference in

APA, Harvard, Vancouver, ISO, and other styles

9

Aksent’ev, Andrei A. "The relationship between deferred taxes and current income tax accruals." Вестник Пермского университета. Серия «Экономика» = Perm University Herald. ECONOMY 18, no. 4 (2023): 445–72. http://dx.doi.org/10.17072/1994-9960-2023-4-445-472.

Full text

Abstract:

Introduction. Accounting standards currently apply the principle imposing a 100 % probability of the existence of tax cash outflows on balance sheet deferred tax liabilities. However, this relationship has not been proven either theoretically or empirically in the accounting research literature, which determines the relevance of this study. Purpose. The paper aims at testing the hypothesis which states that the reversal of deferred tax liabilities always increases income tax accruals. In order to achieve this goal, among other things, the relationship between the reversal of deferred tax asset

APA, Harvard, Vancouver, ISO, and other styles

10

Andini, Dessy Putri. "KEMAMPUAN PREDIKSI RASIO-RASIO KEUANGAN TERHADAP LABADAN ARUS KAS MASA DEPAN DAN PENGARUHNYATERHADAP DIVIDEND PAYOUT RATIOPADA PERUSAHAAN MANUFAKTUR DAN JASA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 2 (2015): 73. http://dx.doi.org/10.19184/jauj.v9i2.1240.

Full text

Abstract:

Tujuan penelitian ini adalah untukmenguji kemampuan rasio-rasio keuangan yang meliputi gross profit to net sales, current ratio, cost of goods sold inventory, cost of goods sold to net sales,inventory to net sales,net sales to netassets, quick assets to inventory, quick assets to total assets, working capital to total assets, working capital to net sales, profit before taxes to shareholders’ equitydalam memprediksi laba yangdiperoleh perusahaandan arus kas masa depan,dan jugamenguji kemampuan laba dan arus kas bebas untuk investasi atau pendanaan dalam meningkatkan DPR.Penelitian yang dilakuka

APA, Harvard, Vancouver, ISO, and other styles

11

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

12

Mgammal, Mahfoudh, and Ebrahim Al-Matari. "Dataset of companies’ profitability, government debt, financial statements' key indicators and earnings in an emerging market: Developing a panel and time series database of value-added tax rate increase impacts." F1000Research 12 (April 14, 2023): 405. http://dx.doi.org/10.12688/f1000research.132949.1.

Full text

Abstract:

Company profitability is a crucial indicator that can be used for developing and sustaining trust in accounting information and, thus, inefficient capital markets. Companies with good financial statements' key indicators have a more extensive customer base and can diversify their revenue streams, making them more resilient to economic downturns. Assembling and managing taxes is a critical underpinning to protecting a country's financial intensity and developing a country's tax-system. VAT is a primary source of financial gain in developing nations, which differs from economic income in develop

APA, Harvard, Vancouver, ISO, and other styles

13

Jescheck, Christoph. "Debate: Taxes on Digital Services and the Substantive Scope of Application of Tax Treaties: Pushing the Boundaries of Article 2 of the OECD Model?" Intertax 46, Issue 6/7 (2018): 573–78. http://dx.doi.org/10.54648/taxi2018059.

Full text

Abstract:

In response to base erosion and profit shifting by multinational enterprises, states increasingly complement their corporate income taxes with new taxes that seek to secure tax revenue otherwise lost under ordinary corporate income tax. The European Union also seems to favour a new tax on certain digital services as an interim measure, before the concept of a digital permanent establishment as the long-term tax policy goal can be agreed upon. The new taxes can be seen as either explicit treaty overrides or, more interestingly, falling outside the scope of existing tax treaties. This article ex

APA, Harvard, Vancouver, ISO, and other styles

14

Azhani, Velliane Noorfa, Muhammad Yusuf, and Neneng Miskiyah. "Analisis Financial Distress pada PT Surya Semesta Internusa Tbk Periode 2011-2020." Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis 3, no. 1 (2023): 22–28. https://doi.org/10.5281/zenodo.7894741.

Full text

Abstract:

Penelitian ini dilakukan bertujuan untuk memprediksi potensi terjadinya kebangkrutan dengan menggunakan metode <em>Springate (S-Score) </em>pada PT Surya Semesta Internusa Tbk periode 2011-2020 dalam. Jenis penelitian adalah desktiptif kuantitatif. Data yang digunakan adalah data kuantitatif karena menggunakan perhitungan dalam beberapa rasio sebagai alat ukur perusahaan berpotensi bangkrut atau tidak. Teknik analisis yang dipakai adalah model <em>Springate (S-Score)</em> yang berisi empat rasio keuangan yaitu rasio <em>Working Capital to Total Asset </em>(X<sub>1</sub>), rasio <em>Net Profit

APA, Harvard, Vancouver, ISO, and other styles

15

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

16

Viola Ardhana, Khasanah Sahara, and Imarotus Suaidah. "Pengaruh Pajak Penjualan PPN Dan PPnBM Terhadap Laba Rugi Fiskal Pada UD Gemah Ripah." Intellektika : Jurnal Ilmiah Mahasiswa 1, no. 6 (2023): 84–93. https://doi.org/10.59841/intellektika.v1i6.480.

Full text

Abstract:

Taxes are a very important source for a sector of state revenue. To further increase revenue in the tax sector, several improvements have been made. In this research, the researcher tries to discuss the above problems related to "The Influence of Sales Tax VAT and PPnBM on Commercial Profits and Fiscal Profits of UD Gemah Ripah". The research model used in this research is associative research, namely to look at the influence of Fiscal Profit on VAT and PPnBM. This research was carried out at UD Gemah Ripah which is located on Jl. Padang Padi No.13, Kaliombo, Kec. Kota, Kediri City, East Java

APA, Harvard, Vancouver, ISO, and other styles

17

Wulandari, Dian Sulistyorini. "Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif." Owner 6, no. 1 (2022): 554–69. http://dx.doi.org/10.33395/owner.v6i1.631.

Full text

Abstract:

Taxes are one of the state's largest sources of income. For businesses, taxes are a burden that can reduce profits. The government wants high tax revenues, but businesses want low tax revenues. Therefore, this is a tax avoidance act that seeks to minimize the amount of tax a company pays for violating or being legal. This study aims to determine how tax aggressiveness can be seen from aggressive accounting theory. The tax aggressiveness measure uses the company's ETR. This is the income tax expense divided by the profit before income tax. The sample of this survey consists of manufacturers lis

APA, Harvard, Vancouver, ISO, and other styles

18

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

19

Yantiari, Ni Wayan, and Gerianta Wirawan Yasa. "Manajemen Laba pada Perusahaan yang Melakukan Agresivitas Pajak." E-Jurnal Akuntansi 33, no. 1 (2023): 45. http://dx.doi.org/10.24843/eja.2023.v33.i01.p04.

Full text

Abstract:

This research examines the tax aggressiveness of companies with earnings management which reduces earnings before paying taxes. The amount of profit earned will determine the amount of the tax burden paid by the company by imposing a tax rate on profits. The population of research companies listed on the Indonesia Stock Exchange in 2015-2019. From this total population, 103 companies were sampled using the non-probability sampling method with purposive sampling technique. The theory used is positive accounting theory. Data analysis technique used Pearson correlation analysis. The results of da

APA, Harvard, Vancouver, ISO, and other styles

20

Mala, Chajar Matari Fath, Sapto Jumono, Windarko Lastro, and Yusuf Iskandar. "INCOME DIVERSIFICATION, PROFITABILITY, AND RISK IN ISLAMIC BANKING IN INDONESIA." International Journal of Business, Law, and Education 4, no. 2 (2023): 942–51. http://dx.doi.org/10.56442/ijble.v4i2.266.

Full text

Abstract:

This study investigates the factors that affect income diversification and the associated risk in Indonesian Islamic banking. Panel regression is used to examine the correlation between risk factors, including primary operating revenue, fee-based income, internal and external factors, and the profitability of Islamic banks. Panel regression analysis has been conducted on the data from 2012-2016 to determine the factors that affect profitability and risk. The results show that pretax profit, after-tax profit as a proportion of total assets, and after-tax profit as a percentage of total equity r

APA, Harvard, Vancouver, ISO, and other styles

21

Ratna Putri, Fariska, Hasan Basri, and Murdan Sianturi. "Analisis Laporan Keuangan Komersial dan Laporan Keuangan Fiskal Terhadap Pajak Badan Pada CV Setia Kawan Abadi." Mulia Pratama Jurnal Ekonomi dan Bisnis 1, no. 1 (2024): 201–17. https://doi.org/10.70442/mpjeb.v1i1.293.

Full text

Abstract:

The author aims to whether the variables of commercial financial statements and fiscal financial statements against corporate tax on CV Setia Kawan Abadi. This type of research uses positivistic data collection methods (concrete data), research data in the form of numbers that will be measured using financial statements. Data analysis methods Quantitative Analysis and descriptive analysis. As one of the potential state revenues, taxes are a top priority that can dominate state revenues. Every corporate taxpayer is obliged to prepare financial reports regularly and follow the applicable bookkee

APA, Harvard, Vancouver, ISO, and other styles

22

MALINOVSKAYA, Natal'ya V. "Presentation and disclosure in financial statements: New developments in IFRS 18." International Accounting 27, no. 8 (2024): 848–60. http://dx.doi.org/10.24891/ia.27.8.848.

Full text

Abstract:

Subject. This article discusses new developments in the presentation and disclosure requirements for IFRS financial statements. Objectives. The article aims to identify the key developments resulting from the release of the new International Financial Reporting Standard (IFRS) 18 – Presentation and Disclosure in Financial Statements. Methods. For the study, I used analysis and synthesis, comparison, generalization, and abstraction. Results. The article systematizes some of the major changes in the requirements for the presentation and disclosure of information in general purpose financial stat

APA, Harvard, Vancouver, ISO, and other styles

23

Febrianto, Ridiana, Andri Indrawan, and Idang Nurodin. "Pengaruh Omzet Penjualan Terhadap Laba Sebelum Pajak UMKM Pada Kios Rista Cell Periode 2017-2019." Jurnal Syntax Transformation 1, no. 8 (2020): 522–30. http://dx.doi.org/10.46799/jst.v1i8.127.

Full text

Abstract:

This study aims to determine the effect of sales revenue on MSME profit before tax on Rista Cell Kiosk, Jampang Kulon District. The population and sample in this study are financial statements namely sales revenue reports and earnings reports before taxes for the period of 2017 to 2019. This research technique uses the classic assumption test, multiple linear regression analysis and hypothesis testing. Data collection techniques using interviews, documentation, data realization (financial statements) and literature studies. After the data is collected, the test analysis in this study was carri

APA, Harvard, Vancouver, ISO, and other styles

24

Abadi, Muhammad Taufiq. "PENGGUNAAN SPRINGATE MODEL SEBAGAI PREDIKTOR KEBANGKRUTAN PERUSAHAAN DI BURSA EFEK INDONESIA." Jurnal Ekonomi Bisnis dan Akuntansi 1, no. 3 (2021): 97–106. http://dx.doi.org/10.55606/jebaku.v1i3.836.

Full text

Abstract:

This study aims to determine and analyze the calculation of the Springate model in the property industry and predict which companies are in the category of potential bankruptcy. the variables used in this study are the Springate S-Score method, financial ratios and bankruptcy score results. The samples used were 6 property companies listed on the Indonesia Stock Exchange from the 2019-2021 period. This study uses the Springate S-Score analysis method which is practiced with liquidity, leverage, profitability and activity ratios. The results showed that the Springate model can be used as a pred

APA, Harvard, Vancouver, ISO, and other styles

25

Teacher Haider Kazem Nasrallah Al-Tamimi *. "The impact of the (COVID-19) pandemic on financial stability and income taxes in commercial banks." Economic and Administrative Studies Journal 1, no. 2 (2022): 39–47. http://dx.doi.org/10.58564/easj.1.2.2022.

Full text

Abstract:

The research aims to show the impact of (COVID-19) on the financial stability of the Iraqi commercial banks, the research sample listed in the Iraqi Stock Exchange, and its impact on the income taxes due on these banks, as the focus was on measuring the financial stability of the research sample banks before and during the pandemic by identifying On the return on total assets and the right of ownership to total ownership and the variance of net profit or loss to total assets so that financial stability is known through the application of a mathematical model, and based on the results of this m

APA, Harvard, Vancouver, ISO, and other styles

26

Ifeyinwa, Asomba U., Madunezim U. Chukwuma, and Maureen K. Azubuike. "E-Tax Compliance in Nigeria: Implications for Company Income Tax and Petroleum Profit tax." NG Journal of Social Development 12, no. 1 (2023): 1–13. http://dx.doi.org/10.4314/ngjsd.v12i1.1.

Full text

Abstract:

This work examines the effect of e-tax compliance in Nigeria: Implication on Company Income Tax and Petroleum Profit Tax. As Nigeria's economy continues to evolve in the digital age, the taxation landscape has seen significant changes with the advent of e-tax compliance. This work therefore aims to explore the implications of e-tax compliance on two key revenue streams for the Nigerian government: Company Income Tax (CIT) and Petroleum Profit Tax (PPT). The study reveals that the amount of capital gain tax revenue before (before the arrival of e-taxation) and after (after the advent of e-taxat

APA, Harvard, Vancouver, ISO, and other styles

27

Aksent'ev, A. A. "The correlation between deferred taxes, tax accruals and cash fl ows of Russian companies." Lomonosov Economics Journal 59, no. 1 (2024): 221–58. http://dx.doi.org/10.55959/msu0130-0105-6-59-1-11.

Full text

Abstract:

This paper confirms the informational value of deferred taxes for assessing tax accruals and their corresponding cash flows. Currently, many experts point out that recording tax effects distorts the perception of financial reality and does not lead to optimal business decisions, and modern research denies the connection of balance sheet deferred taxes with future cash flows at all. The above aspects are considered and tested for Russian organizations for the period of 2012–2018 using standard econometric analysis techniques. The inclusion of deferred tax factors leads to significant volatility

APA, Harvard, Vancouver, ISO, and other styles

28

García-Maza, Sofía, and Ángel Darío González-Delgado. "Technical–Economic Assessment and FP2O Technical–Economic Resilience Analysis of the Gas Oil Hydrocracking Process at Large Scale." Sci 7, no. 1 (2025): 17. https://doi.org/10.3390/sci7010017.

Full text

Abstract:

The increasing requirement for distillates, accompanied by higher quantities of heavy crude oil in world production, has positioned gas oil hydrocracking as one of the most significant processes in refineries. In the petrochemical industry, hydrocracking is an essential process that converts heavy hydrocarbons into lighter and more valuable products such as LPG (liquefied petroleum gas), diesel, kerosene, light naphtha, and heavy naphtha. This method uses hydrogen and a catalyst to break down the gas oil feedstock through hydrogenation and hydrocracking reactions. However, the gas oil hydrocra

APA, Harvard, Vancouver, ISO, and other styles

29

Sterrett, S. B., C. W. Coale, and C. P. Savage. "Comparison of Management Techniques for Broccoli Production Using a Systems Approach." HortScience 26, no. 5 (1991): 599–602. http://dx.doi.org/10.21273/hortsci.26.5.599.

Full text

Abstract:

A systems approach that included production and economic aspects was used to assess broccoli potential as an alternate enterprise for eastern Virginia. Broccoli yield and head quality were improved with 96,400 plants/ha compared to 64,500 plants/ ha. While target populations for the early harvest were achieved with either transplants or direct seeding, plant establishment was significantly reduced for direct-seeding in the main-season harvest (85% vs. 95% for transplants). Increased cost of production with transplants resulted in reduced enterprise profit (before taxes) in the early harvest, w

APA, Harvard, Vancouver, ISO, and other styles

30

Rubio, Lihki, Alejandro J. Gutiérrez-Rodríguez, and Manuel G. Forero. "EBITDA Index Prediction Using Exponential Smoothing and ARIMA Model." Mathematics 9, no. 20 (2021): 2538. http://dx.doi.org/10.3390/math9202538.

Full text

Abstract:

Forecasting has become essential in different economic sectors for decision making in local and regional policies. Therefore, the aim of this paper is to use and compare performance of two linear models to predict future values of a measure of real profit for a group of companies in the fashion sector, as a financial strategy to determine the economic behavior of this industry. With forecasting purposes, Exponential Smoothing (ES) and autoregressive integrated moving averages (ARIMA) models were used for yearly data. ES and ARIMA models are widely used in statistical methods for time series fo

APA, Harvard, Vancouver, ISO, and other styles

31

Kubanova, R. O., E. I. Sivchenko, E. M. Omelchuk, and A. A. Khramchenko. "PLANNING AND FORECASTING OF BUDGET REVENUE OF PJSC AEROFLOT — RUSSIAN AIRLINES." Ekonomika i upravlenie: problemy, resheniya 6/6, no. 159 (2025): 50–55. https://doi.org/10.36871/ek.up.p.r.2025.06.06.006.

Full text

Abstract:

The main purpose of the article is to study the factors influencing Aeroflot’s revenue generation and to develop recommendations for increasing the company’s profitability. The objectives of the article are to analyze Aeroflot’s financial statements for different periods, assess the impact of domestic and international transportation on revenues, identify the main factors contributing to the growth and decline of the company’s revenues, and formulate recommendations for improving financial performance. The article analyzes Aeroflot’s revenues using the example of financial results for 2024. It

APA, Harvard, Vancouver, ISO, and other styles

32

Seidakhmetova, F., and M. Kulubekov. "FEATURES OF THE INTRODUCTION OF CORPORATE TAX IN THE UNITED ARAB EMIRATES." Statistika, učet i audit 95, no. 4 (2024): 162–75. https://doi.org/10.51579/1563-2415.2024.-4.13.

Full text

Abstract:

This article provides information about corporate tax (hereinafter referred to as CIT) and its features, as well as the rules and procedure for application in the UAE. Certain aspects of the UAE's legislative framework for the introduction of the CPN regime are disclosed, a list of organizations that are exempt from paying CPN is provided, the meanings of the concepts of EBITDA "Earnings Before Interest, Taxes, Depreciation and Amortization" BEPS "Base Erosion and Profit Shifting" are highlighted and patterns, opportunities and consequences of their introduction are revealed. In recent years,

APA, Harvard, Vancouver, ISO, and other styles

33

Elizabeth, H. Kyssima, N.G.A.K. Tesha Dennis, S. Lello Didas, and S. Mtitu Flaviana. "Profit Maximization Strategies Employed by the Small and Medium Size Building Contractors in Dar-Es-Salaam, Tanzania." International Journal of Engineering and Management Research 10, no. 1 (2020): 92–110. https://doi.org/10.31033/ijemr.10.1.17.

Full text

Abstract:

<strong>When it comes to a firm’s growth, profitability and profit maximization are sensitive matters that cannot be neglected, due to the fact that profit and profit maximization are the main aims for any building construction business. Thus, the study intended to explore the profit maximization opportunities available for small and medium size building contractors (SMSBCs) in Dar-Es-Salaam, Tanzania; by exploring the profit maximization strategies employed; examining the challenges faced by these contractors that affect </strong><strong>realization of </strong><strong>profit maximizati

APA, Harvard, Vancouver, ISO, and other styles

34

АУЛОВ, Ю. Л., and Э. ИРАНКУНДА. "TAX EFFICIENCY OF USING OFFSHORE BUSINESS SCHEMES." Экономика и предпринимательство, no. 9(158) (November 18, 2023): 247–51. http://dx.doi.org/10.34925/eip.2023.158.09.044.

Full text

Abstract:

В статье представлены результаты исследования возможности применения оффшорных схем в целях оптимизации налогообложения с помощью показателя степени влияния налогов на финансовые результаты деятельности предприятия как одного из показателей налоговой нагрузки. Предложенная методика позволяет определить, насколько сильно суммы уплачиваемых налогов в результате применения офшорных схем, уменьшают расчетную прибыль предприятия, полученную до уплаты всех налогов. Методику применения показателя степени влияния налогов на финансовые результаты деятельности можно использовать как в целях налогового а

APA, Harvard, Vancouver, ISO, and other styles

35

Istiana, Siti. "ANALISIS POTENSI TERJADINYA FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE SPRINGATE (S-SCORE) PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI." JAZ:Jurnal Akuntansi Unihaz 5, no. 1 (2022): 112. http://dx.doi.org/10.32663/jaz.v5i1.2923.

Full text

Abstract:

This study aims to examine the potential for financial distress in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). By using the Springate (S-score) method to see how big the potential for financial distress that occurred before bankruptcy in the 2017-2020 period in food and beverage companies was. The method used in this study is a quantitative method with an associative approach. The data used in this research is secondary data and the data is collected through observation and literature study. The sampling technique used is purposive sampling technique by

APA, Harvard, Vancouver, ISO, and other styles

36

Sahara, Khasanah, and Dhita Restian. "Analisis Penggunaan Just In Time dalam Perencanaan Pajak guna Menghitung Pajak Terutang pada UMKM." Jurnal Ilmiah Cendekia Akuntansi 7, no. 3 (2022): 71. http://dx.doi.org/10.32503/cendekiaakuntansi.v7i3.2818.

Full text

Abstract:

Abstract Just In Time system works by reducing costs and eliminating of anything that is not value. The purpose of this study is to determine whether the Just In Time system can be used as a tax planner to calculate the tax payable. Sources of data used in this study are primary data and secondary data. The types of data used are qualitative and quantitative data. The variables in this study are Just In Time and Taxes Payable. This research uses quantitative descriptive analysis. Based on research, Just In Time system is able to reduce the cost of storing raw material inventories i

APA, Harvard, Vancouver, ISO, and other styles

37

Bodiuk, Adam. "Fiscal obligations of the subsoil users." Problems of Innovation and Investment Development, no. 19 (June 14, 2019): 29–35. http://dx.doi.org/10.33813/2224-1213.19.2019.3.

Full text

Abstract:

The article of research is operating financial relations of subsoil users before the state for mining, exploitation of underground space and system of forming of monetary resources for a budget after the Internal revenue code of Ukraine. The aim of writing of the article is development after resource approach of concept vehicle and mechanism of input of payments on the fiscal obligations of subsoil users. Methodology of realization of work is application of abstractly-logical, system-structural and comparative analysis (for forming of the system and mech- anism of forming of fiscal obligation

APA, Harvard, Vancouver, ISO, and other styles

38

Husna, Luthfi Jauharotul. "Analisis Model Altman, Grover, dan Zmijewski dalam Memprediksi Financial Distress Perusahaan pada Industri Manufaktur di Indonesia." Eksos 17, no. 1 (2021): 13–21. http://dx.doi.org/10.31573/eksos.v17i1.272.

Full text

Abstract:

This research was conducted to analyze the model altman score, grover score, zmijewski score, in predicting financial distress in the manufacturing industry. This type of research in this research is quantitative with descriptive methods. The object of this research is a company that has been delisted from the Indonesia Stock Exchange in the 2015-2018 period. The object-taking technique in this study was purposive sampling, amounting to 16. The results of this study indicate that the Altman model has an accuracy rate of 25%, Grover has an accuracy rate of 6.25%, Zmijewski has an accuracy rate

APA, Harvard, Vancouver, ISO, and other styles

39

Atanas, Sixpence. "Perception of negative earnings persistence and value relevance: Evidence from Zimbabwe." Cogent Economics and Finance 6, no. 1559711 (2018): 1–16. https://doi.org/10.1080/23322039.2018.1559711.

Full text

Abstract:

 This paper investigates the impact of negative earnings persistence on the value relevance of earnings before interest and taxes (EBIT) and book values for 27 non-financial firms listed on the Zimbabwe Stock Exchange (ZSE). Negative earnings are perceived to be persistent where firms reported losses in at least 25% of the time over the eight-year study period. Two-step System GMM was used, with the average debt-equity ratio and net asset value per share being additional regression instruments. The regressions were primarily done on the ZSE full sample, and then on a profit-reporting firm

APA, Harvard, Vancouver, ISO, and other styles

40

Atanas, S., and P.A Olufemi. "Perception of negative earnings persistence and value relevance: Evidence from Zimbabwe." Cogent Economics and Finance 6 (December 23, 2018): 1–16. https://doi.org/10.1080/23322039.

Full text

Abstract:

This paper investigates the impact of negative earnings persistence on the value relevance of earnings before interest and taxes (EBIT) and book values for 27 non-financial firms listed on the Zimbabwe Stock Exchange (ZSE). Negative earnings are perceived to be persistent where firms reported losses in at least 25% of the time over the eight-year study period. Two-step System GMM was used, with the average debt-equity ratio and net asset value per share being additional regression instruments. The regressions were primarily done on the ZSE full sample, and then on a profit-reporting firms&rsqu

APA, Harvard, Vancouver, ISO, and other styles

41

Nadiva Nasya Rukmananda B, Cris Kuntadi, and Maidani Maidani. "Analisis Rekonsiliasi Fiskal terhadap Perhitungan Pajak Penghasilan pada PT Dwi Putra Karya Sukses." Jurnal Mutiara Ilmu Akuntansi 2, no. 4 (2024): 01–07. http://dx.doi.org/10.55606/jumia.v2i4.3265.

Full text

Abstract:

In the Astra International company, there is a reconciliation phenomenon in the asset depreciation section where there are different depreciation methods for commercial financial statements compared to fiscal financial statements research objectives: 1. To find out the calculation of Fiscal Reconciliation at PT Dwiputra Karya Sukses 2. To find out the calculation of taxes payable at PT Dwiputra Karya Sukses 3. To find out the calculation of the comparison of commercial profit and fiscal profit The type of research method used by the author is descriptive qualitative method. According to Bogdan

APA, Harvard, Vancouver, ISO, and other styles

42

Khalid, Fauzi Aziz. "Eva-Based Analysis of the Experience of Pt. Bank Pan Indonesia Tbk and Pt. Bank Bukopin Tbk for the Period of 2017-2021 in Indonesia." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 05, no. 11 (2022): 3198–204. https://doi.org/10.5281/zenodo.7341428.

Full text

Abstract:

PT. Bank Pan Indonesia Tbk and PT. Bank Bukopin Tbk performance will be evaluated in this research utilizing the 2017-2021 EVA technique. Secondary data are employed in a quantitative research technique. The information was gleaned from the published reports of PT. Bank Pan Indonesia Tbk and PT. Bank Bukopin Tbk in the form of documents. Analysis of the data utilized is EVA with indications if (1) EVA> 0 indicates a process of added economic value or strong company performance, (2) EVA=0 indicates break-even or profit created to cover debts, and (3) EVA0 indicates there is no added economic

APA, Harvard, Vancouver, ISO, and other styles

43

Anil Kaluram, Telinge. "Efficiency And Productivity of Commercial Banks Covid-19 Using TOPSIS Method." 3 1, no. 3 (2020): 164–71. http://dx.doi.org/10.46632/rmc/1/3/19.

Full text

Abstract:

The hurdles to the classical lending business model that pre-existed the COVID-19 crisis, such as revenue strain, low profit margins (due to low equity rates and increasing wealth requisites), tighter regulatory (following the latest the prior finance crisis), and growing competition from ghost banks and new economic institutions, will all be made worse by it. financial institutions. Research significance: Globally, "the COVID-19" has had a big effect on the business, as well as on social issues and general health. Significant revenue declines, an increase in the unemployment rate, and delays

APA, Harvard, Vancouver, ISO, and other styles

44

Motoryn, R. М., К. R. Prykhodko, and M. R. Prykhodko. "Analysis of the Impact of External Shocks on the Profitability of the Assets of Economic Entities of Ukraine." Statistics of Ukraine 105, no. 1 (2024): 12–22. https://doi.org/10.31767/su.1(104)2024.01.02.

Full text

Abstract:

The article analyzes the analytical capabilities of asset profitability ratios, which are constructed on the basis of net profit, profit before interest and taxes (EBIT), and profit before interest, taxes and depreciation of fixed assets and intangible assets (EBITDA). As a result, the indicator of profitability of total assets was chosen. Practical recommendations on the analysis of the profitability of assets have been developed depending on the goals of the analysis and the need to take into account the industry structure of assets. For this purpose, it is proposed to evaluate the structura

APA, Harvard, Vancouver, ISO, and other styles

45

Zenzerović, Robert, and Manuel Benazić. "The Impact of Selected Financial Ratios on Economic Value Added: Evidence from Croatia." Journal of Risk and Financial Management 17, no. 8 (2024): 338. http://dx.doi.org/10.3390/jrfm17080338.

Full text

Abstract:

Traditional financial performance measures should be extended to provide additional information to stakeholders. One such extension is the economic value added (EVA). It shows residual profit above the cost of financing, both creditors and equity financing. This paper elaborates on the impact of selected financial ratios on EVA to total assets and EVA to capital employed using the 20-year aggregated data of non-financial business entities operating in Croatia. It answers the research question of which of the selected financial ratios impacts the above-mentioned EVA-based ratios. Applying dynam

APA, Harvard, Vancouver, ISO, and other styles

46

Singh, Shristi, Anvita Raghuvanshi, and Srijan Anant. "Evaluating financial distress: With special reference to the Navratna companies of India." Journal of Statistics & Management Systems 26, no. 3 (2023): 771–86. http://dx.doi.org/10.47974/jsms-1067.

Full text

Abstract:

Public sector undertakings/enterprises are wholly or partly owned by the government of India. Navratna companies have a special place in public sector undertakings as they have been given the status based on the operational and financial criteria that includes net profit, net worth, total cost of production, total manpower cost, cost of services, capital employed and profit before depreciation, interest, and taxes. The main aim of this research paper is to study the financial distress condition of the Navratna companies. For the purpose of computation of companies’ health Altman’s Z- Score Mod

APA, Harvard, Vancouver, ISO, and other styles

47

SUMELIUS, J., M. MESIC, and Z. GRGIC. "Marginal abatement costs for reducing leaching of nitrates in Croatian agriculture." Agricultural and Food Science 14, no. 3 (2008): 293. http://dx.doi.org/10.2137/145960605775013236.

Full text

Abstract:

The aim of this paper is to estimate marginal abatement costs (MAC) of N-fertiliser tax policies which aim to prevent NO3 levels from rising. Estimates of MAC provide information on how large reductions in Nfertilisation rates should be before other measures are considered. Based on N-response experiments from Croatian field trials with maize, N-response curves were estimated and profit maximising N-doses were derived. Values of NO3-N concentration in lysimeter water from the same treatments were used to estimate an NO3-leaching function. A sample of 20 Croatian family farms was used to obtain

APA, Harvard, Vancouver, ISO, and other styles

48

Haidir, Muhammad Kurnia, Sayid Saher, and Hendra Hendra. "ANALISIS PROFITABILITAS USAHA PADA DERMAGA UMUM DI MUARA BADAK." I-Con Media Jurnal Ekonomi Manajemen Bisnis 6, no. 2 (2023): 24–32. http://dx.doi.org/10.61509/luxicm6275.

Full text

Abstract:

The birth of several small businesses as well as large businesses in the Muara Badak District, especially in the field of transportation services, has provided evidence that economic development in the Muara Badak District is increasingly advanced. The evidence can be seen with the variety of types of businesses that began to develop, one of which is the Public Docksin Muara Badak, which is one of the crossing businesses with a tariff of Rp. 2,000 per person at Pangempang Road Rt 05. No 28. Muara Badak Distric. The main objective of this study is to find out and assess the financial performanc

APA, Harvard, Vancouver, ISO, and other styles

49

Chelba, Ancuța-Anisia, Anatol Melega, and Veronica Grosu. "Determinants of goodwill: Empirical study from emerging economies." International Journal of Innovative Research and Scientific Studies 6, no. 3 (2023): 525–37. http://dx.doi.org/10.53894/ijirss.v6i3.1577.

Full text

Abstract:

Goodwill is increasingly receiving the interest of investors, auditors and other users of financial statements, therefore the need for comprehensive information on this topic has grown over time. The aim of this article is to analyze the determinants of goodwill in companies from emerging economy countries. The research is structured in two stages. The first stage of the research consists of a bibliometric analysis of the literature that is focused on the goodwill topic. The second part of the research consists in building an econometric model in order to assess the determinants of goodwill ba

APA, Harvard, Vancouver, ISO, and other styles

50

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.

Full text

Abstract:

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

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!