Dissertations / Theses on the topic 'Solvency and profitability ratios'
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Kunder, Róbert. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224245.
Full textVelecký, Roman. "Posouzení finančního zdraví firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221807.
Full textFrejková, Daniela. "Finanční strategie společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221506.
Full textBudrikienė, Rasa. "Bankroto prognozavimo modelių pritaikomumas skirtingo mokumo ir pelningumo įmonėms." Bachelor's thesis, Lithuanian Academic Libraries Network (LABT), 2012. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2012~D_20120702_112323-96129.
Full textVarious bankruptcy prediction models are adapted in this bachelor thesis. Generally used solvency and profitability rates, that are not part of models, but have an impact for bankrupt prediction, had been calculated.
Martinková, Petra. "Finanční a ekonomická strategie společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222246.
Full textFoukalová, Jana. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221651.
Full textFojtů, Kateřina. "Hodnocení finančního zdraví vybraného podniku a návrhy na jeho zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222887.
Full textTucker, Mark. "Applying high performance computing to profitability and solvency calculations for life assurance contracts." Thesis, University of Edinburgh, 2018. http://hdl.handle.net/1842/31166.
Full textWhang, Eunyoung. "Profitability Ratio Analysis for Professional Service Firms." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/104035.
Full textPh.D.
The DuPont analysis is one of the most commonly used financial analysis tools for traditional businesses. It disaggregates return on equity (ROE) into profit margin (PM), asset turnover (ATO), and leverage (LEV) thereby providing value-relevant information relative to aggregated profitability. In this paper, I extend the use of the DuPont model to the professional service industry. The professional service industry has recently become one of the fastest growing segments driving the U.S. economy (USITC 2009, U.S. Census Bureau of Economic Analysis 2009). Unlike traditional businesses whose key business assets are their physical assets, professional service firms rely on human capital assets that are not recognized in the balance sheet. I introduce a profitability ratio analysis model that focuses on human capital. I validate the model by examining whether the disaggregated profitability ratios for professional service firms add relevant information over aggregated ratio in the same way as they do for traditional businesses. I use law firms as a representative segment of the professional service sector to empirically evaluate my model. I collect financial and human resource data for 81 of the 100 largest U.S. law firms from 2000 to 2007 then disaggregate profit per equity partner (PPP) into the three profitability ratios: profit margin (PM), revenue per lawyer (RPL), and leverage (LEV). I compare the absolute forecasting error (AFE) of the simple AR (1) model that uses only the current year profit per equity partner (PPP) to forecast one-year ahead profit per equity partner (PPP) and my model that uses the three profitability ratio model (PM, RPL, and LEV) of current year to forecast one-year ahead profit per equity partner (PPP). I find that using the disaggregated profitability ratios significantly improves forecasting of future profitability relative to using only profit per equity partner (PPP), analogous to similar results documented for the DuPont model in Fairfield and Yohn (2001) and Soliman (2004). I examine which firm characteristics are associated with the profitability ratios. I include four firm characteristics variables (STRUCTURE, SCOPE-INTL, SCOPE-RGNL, and SCALE) that are commonly used in economic analysis of industrial organizations. I find that the profitability ratios are systematically associated with firm characteristics that reveal information on the business models of individual firms. Leverage (LEV) is higher in law firms with non-equity partners (STRUCTURE), international focus (SCOPE-INTL), regional focus (SCOPE-RGNL), or large size (SCALE). Law firms that are large sized (SCALE) or regional focused (SCOPE-RGNL) command premium fee (high RPL) on average, but law firms with international focus or with non-equity partners do not.
Temple University--Theses
Costa, Raquel Ferreira dos Santos Duarte. "Exploring profitability diversity through financial statement analysis." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/11622.
Full textThe present work intends to serve Financial Statement Analysis courses’ improving students’ learning process, applying real-life examples in assessing and evaluating the ability to use and interpret fundamental data. Common-sized financial statements and other financial ratios for Portuguese and Brazilian companies, operating in three different industries, are provided. Common-sized, used for identifying the industries, allow comparisons between companies that differ in size and whose reports are presented in different currencies. Additional ratios allow a deeper understanding on Return on Equity’s drivers. Case discussion questions include industries’ structure and ROE breakdown analysis, using a variation of the DuPont Model.
Hudecová, Klaudia. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223347.
Full textKučerovský, Radek. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224189.
Full textChalásová, Kristína. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223104.
Full textVicenová, Lenka. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222523.
Full textPersson, Daniel, and Johannes Ahlström. "Går det att prediktera konkurs i svenska aktiebolag? : En kvantitativ studie om hur finansiella nyckeltal kan användas vid konkursprediktion." Thesis, Linköpings universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-119867.
Full textFrom the early 1900s, banks and lending institutions have used financial ratios as an aid in the assessment and quantification of credit risk. For today's investors the economic environment is far more complicated than 40 years ago when the technology and computerization opened up the world's markets. Credit risk assessment today requires effective analysis of quantitative data and models that can predict risks with good accuracy. During the second half of the 20th century there was a rapid development of the tools used for bankruptcy prediction. We moved from simple univariate models to complex data mining models with thousands of observations. This study investigates if it’s possible to predict bankruptcy in Swedish limited companies and which variables contain information relevant for this cause. The methods used in the study are discriminant analysis, logistic regression and survival analysis on 50 active and 50 failed companies. The results indicate accuracy between 67.5 % and 75 % depending on the choice of statistical method. Regardless of the selected statistical method used, it’s possible to classify companies as bankrupt two years before the bankruptcy occurs using financial ratios which measures profitability and solvency. Societal costs are reduced by better bankruptcy prediction using financial ratios which contribute to increasing the ability of companies to apply financial management with relevant key ratios in the form of stock , retained earnings , net income and operating income.
Sjöqvist, Mattias, and Filip Sorocka. "The Global Shipping Industry : A business analysis from 1970 - 2009 of the Profitability and Sustainability in the Shipping Industry." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15321.
Full textObšivačová, Ivana. "Finanční analýza RED BULL Česká republika, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193267.
Full textStovrag, Arijan. "Capital requirements and bank profitability : A comparison between the large Swedish banks and niche banks." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Nationalekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-35028.
Full textŠopis, Vytautas. "Prekybinės įmonės pelningumo didinimo galimybių vertinimas." Bachelor's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090617_095951-07944.
Full textŠopis, V., Evaluation of possibilities to increase trading company‘s profitability [Manuscript]: bachelor‘s thesis: economics. Vilnius, ISM University of management and economics, 2009. The purpose of bachelor’s thesis – to analyze trading company’s profitability ratios and estimate possibilities to increase it. By aiming the purpose, it was analyzed external and internal factors, described theoretical substantiation and completed financial accountability analysis. External factors consist of macroeconomic environment, market, consumers and competitors. Macroeconomic environment analysis showed that Lithuania’s macroeconomic situation rapidly declines from the beginning of 2009. All forecasts show that there will be no positive changes until 2011. Market analysis described the main activity – refrigeration systems trading. Furthermore, it has particularly analyzed present situation in the market. Internal factor analysis reviewed structure of trading company, described activities and showed basic financial data. It proved that company’s net profitability was 0,4% in 2008. Second part of the thesis covers various authors’ opinions about financial analysis. Suggested methods, analysis configurations, etc. were shortly summarized. Furthermore, three analyzing methods, suggested by most of authors, were selected: horizontal, vertical and comparative. Each analysis was particularly described, represented their advantages and disadvantages, possible interpretation of results and... [to full text]
Štercová, Zuzana. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221423.
Full textŠtěpánková, Lucie. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222520.
Full textŠilarová, Renata. "Měření konkurenceschopnosti výrobního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224620.
Full textKölblová, Lucie. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222519.
Full textHlaváč, Pavel. "Zhodnocení finanční situace podniku a návrhy na zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222094.
Full textMatoušek, Ondřej. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222616.
Full textDůbravová, Lenka. "Využití finanční analýzy k racionalizaci finančního řízení podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221637.
Full textPlechatý, Michal. "Specifika finanční situace vybraného odvětví služeb." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193297.
Full textMilion, Radek. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222802.
Full textKuchyňková, Petra. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222876.
Full textAndrýsková, Stanislava. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-377354.
Full textHrdličková, Lenka. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-316866.
Full textBližňáková, Monika. "Hodnocení ekonomické situace vybrané soukromoprávní korporace a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377985.
Full textHradílková, Hana. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222286.
Full textPichlová, Lucie. "Využití informací z účetních výkazů pro hodnocení finanční situace podniku XYZ." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-262322.
Full textAlmeida, Diana Lúcia de. "Reclassificação dos ativos financeiros e os possíveis impactos nos indicadores prudenciais e de rentabilidade dos bancos brasileiros." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13102010-182733/.
Full textDriven by the belief that only one technically robust set of standards would be fundamental for increased transparency in information, reduced capital costs, eliminated costs to adapt financial statements to a new set of standards, risks reduction and, consequently, by the attraction of international investments, in 2002 FASB signed a convergence agreement with IASB, according to which the bodies agreed to work together to develop compatible and high quality accounting standards that could be applied for both domestic and cross-border financial reporting. IAS 39 has been considered complex since it was issued and had already been included in the scope of revision by IASB and FASB. However, the 2008 financial crisis emerged IAS 39 weaknesses, being both bodies pressured to accelerate the revision. In response to the crisis, the project was divided in three phases and the first one regards to classification and measurement of financial instruments. As part of the project, in November 2009 IFRS 9 Financial Instruments was issued. The new standard introduces new requirements for classification and measurement of financial assets. Among the changes, the four categories fair value through profit and loss, held to maturity, loans and receivables and available for sale were eliminated and two categories were introduced amortized cost and fair value. This change instigated an analysis about its possible impacts. In that sense, this research aimed to analyse, within the context of IFRS 9, if the change in financial assets classification introduces statistically significant changes in the prudential and the profitability ratios of banks in Brazil. To that end, the reclassification from available for sale to fair value was focused. The sample is non-probabilistic and contains 38 Brazilian banks. The variables are: Total Capital ratio, Tier 1 ratio, Fixed Assets to Regulatory Capital ratio, Return on Assets (ROA) and Return on Equity (ROE). The research strategy used is simulation and the mean significance of each ratio results, before and after the simulation, was tested by the non-parametric Wilcoxon test. The results show no variation in regulatory capital structure, thus, there is no impact on Fixed Assets to Regulatory Capital ratio. In relation to all other ratios, the reclassification makes a statistically significant increase in Total Capital ratio mean, while ROA and ROE means reduced. On Tier 1 ratio mean there is no evidence of statistically significant variation. All the results of this research took into account reliability level of 95% and the respective significance level of 5%. However, considering that the statistics tests are based on a non-probabilistic sample, the results refer solely to banks in the sample. Moreover, this research contributed to a debate about the use of reclassification for earnings managements, concluding that IFRS 9 is more restrictive when compared to IAS 39 after 2008 amendment. Regarding the objectives of IAS 39 revision, an improvement was perceived, specially because the reduction of the numerous financial assets classification categories, despite it is too early to state that the change introduced by IFRS 9 has reduced IAS 39 complexity. Finally, it can be noticed a convergence movement between accounting and prudential rules, despite some divergences that still remain.
Šustková, Jitka. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222153.
Full textTichý, Filip. "Hodnocení finanční situace podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221634.
Full textPetrželová, Alena. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221996.
Full textBlahynka, Jiří. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222156.
Full textGalinis, Adomas. "ES paramos verslui įtaka įmonės vertei." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20140626_184051-50285.
Full textTopicality. Economical enviroment makes a direct affect on the whole country, businesses and every personality within. Proper comprehension, interpretation and application of the surrounding, possibilities, variuos financing sources and funds are essential for operating a successful business. It is more than important to take advantage of EU‘s funds available for businesses in young economies like Lithiuania. Each fund and investment is believed to take a positive affect to the company and increase the value of it. It is essential to cull from information in quantity only what’s most important and be able to evaluate the impact of an investment to an enterprise properly and determine the change of an enterprise value after the investment. The object of this graduation paper is the impact of EU‘s funds to the value of a business. Main goals: 1. Analyse and describe main theoretical EU‘s support for businesses aspects. 2. Describe and analyse main enterprise evaluation methods in use. 3. Come up with new business evaluation method, based on integrated value indicator, which enables one to evaluate EU‘s support‘s impact on enerprise value and measure the impact among number of companies. 4. Under favour of the new business evaluation method, evaluate the influence of EU‘s funding to the value of three enterprises, come up with conclusions and suggestions. The Results. Main aspects of EU‘s support for businesses and enterprise evaluation methods are presented and described in the... [to full text]
Blahák, Bohumil. "Návrh financování výrobní haly pro firmu Stecomtra holding a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223869.
Full textHörnlund, Andreas, and Joacim Karlsson. "Små och medelstora företags prestation under och efter finanskrisen." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-33939.
Full textThe latest financial crisis affected Sweden in late 2008, it resulted in a significant drop in GDP and export which had a negative impact on the Swedish companies. Within the companies of Sweden, a total of 99,9% is represented by small and medium sized enterprises (SME) and besides their proportion among registered Swedish companies, they also count for as animportant part as a catalyst when the economy is recovering from a financial crisis. During financial crisis SME find it difficult to receive external financing such as loans from banks to proceed their operations but at the same time SME tend to invest during financial crises to handle and recover from said crises.So how did the latest financial crisis affect Swedish SME, how where their profitability and growth affected. The purpose of this study is to analyze and compare profitability and growth measures ROA, ROE and number of employees for Swedish SME within the metal manufacturing branch during and after the financial crisis 2008-2009, and also determine the determinants conjunction with profitability and growth. The analyze was conducted withfinancial key ratios to measure profitability in terms of Return on Assets (ROA) and Return on Equity (ROE), growth was measured with total number of employees (Antal anställda). The study consists of 580 Swedish SME within the metal manufacturing branch and the observed period is 2008-2015 with the crisis period of 2008 and 2009 hence it was the last financial crisisthat struck Sweden. The determinants that were included in the study was; long- and short-term debts, age, turnover and financial crisis. To compare the profitability and growth during and after the crisis this study used a descriptive analysis. To conduct empirical tests of possible conjunctions between the determinants and profitability and growth a multiple linear regression model was created. The results of the study show that profitability was higher during the latest financial crisis then after, but it also showed that growth was higher after the crisis then during the crisis. The study also showed empirical conjunctions between the majority of the determinants and profitability but also with growth.
Dayoub, Issam. "Le rôle des déterminants de la performance financière en assurance : étude sur les sociétés d'assurance françaises." Thesis, Bordeaux, 2014. http://www.theses.fr/2014BORD0086.
Full textThe insurance industry currently witnesses various regulatory reforms at the Europeanlevel. These reforms aim to improve the functioning of insurers and to guarantee the stability in thefinancial markets. Insurance companies must comply with these new regulations such as capitalrequirements and the financial reporting transparency regulations. In this context, insurers need toidentify the indicators that can help to achieve a financial performance that meets the expectations ofall stakeholders. The aim of this thesis is to define the determinants of financial performance ininsurance, their indicators and their role in it. This thesis proposes a conceptual model for the financialperformance of French insurance companies in the period of (2000-2009) through a quantitativemethod. The empirical results show that the capital structure, the solvency and the profitability of aninsurance company are the main determinants of its financial performance
Novotná, Simona. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-374562.
Full textVaňková, Markéta. "Finanční analýza Hasičské vzájemné pojišťovny." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-18816.
Full textHolec, Pavel. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222522.
Full textVávrová, Martina. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222759.
Full textKrchňáková, Denisa. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225023.
Full textFilipovičová, Veronika. "Finanční výkonnost vybraných pojišťoven na českém a německém trhu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-254201.
Full textVecheta, Lukáš. "Finanční analýza firmy užitím systému Maple." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222467.
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