Debt Maturity, Debt Source and Company Performance—Based on 797 Listed Manufacturing Company's Financial Data Test

2016 ◽  
Author(s):  
Yin Jianzhong ◽  
Pi Jundan
Keyword(s):  
Debt Maturity ◽  
Financial Data ◽  
Company Performance

scholarly journals Business process management and risk-adjusted performance in SMEs

Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dušan Gošnik ◽  
Igor Stubelj
Keyword(s):  
Performance Measures ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Business Processes ◽  
Financial Data ◽  
Company Performance ◽  
Content Type ◽  
Core Business ◽  
The Relationship

Purpose This paper aims to examine the relationship between business process management (BPM) and company performance. The research focuses on the instrumental aspect of core business processes and its controlling activities in small and medium-sized companies (SMEs) to identify the relationship to company performance. Design/methodology/approach The results presented in this paper are based on a survey of Slovene SMEs. A questionnaire was distributed to 3007 SMEs via e-mail and a response rate of 5.42% was achieved. The financial data of companies over a six year period as derived from the publicly available financial reports of SMEs along with an industry-specific financial risk measure and other financial data were used for the company risk-adjusted performance measures of relative residual income (ROE-r) and risk-adjusted ROE (ROE-a) calculation. Findings The results show that instrumental aspects of core business process controlling activities are related to risk-adjusted company performance measures ROE-r and ROE-a. Companies with lower ROE-r and ROE-a have been perceived to be more focused on the instrumental aspect of BPM. Presumably due to the small sample, the results of a non-parametric Mann–Whitney U test did not statistically confirm the developed hypothesis: “the instrumental aspect of controlling as a core process management activity has a statistically significant impact on company risk-adjusted performance measures such as ROE-r and ROE-a.” Despite this, the results show a possible negative correlation between risk-adjusted performance measures and BPM, which opens possibilities for further research. Research limitations/implications The main limitation of the purposed study model is that the paper have studied only control activities of core business processes and relate it to company risk-adjusted performance measures. The study has been limited by the SME sample and the use of a survey as a research instrument. An additional limitation of the research is the degree of reliability implied by the assumptions of the models used to estimate the required return on equity and risk. Results concern investors, managers and practitioners to start BPM improvement initiatives, to set BPM priority measures and to set priority management decisions and further actions. Originality/value This paper presents the unique findings from an investigation of the instrumental aspects of BPM practices and their relationship to company risk-adjusted performance measures in SMEs. This paper developed a measurement instrument for measuring the instrumental aspects of BPM use. An additional original contribution is the use of company risk-adjusted performance measures such as ROE-r and ROE-a, which take into account the required profitability of companies in different industries according to the risk and allows comparable results of companies from different industries. The approach is innovative and interesting as regards researching the factors that affect the profitability of companies that operate in different industries.

Analysis of the Effects of Employee Share Ownership on the Creation of Financial Value of Moroccan Companies Listed on the Stock Exchange

2022 ◽  
pp. 103-122
Author(s):  
Houssam Errommani ◽  
Hicham Elbouanani
Keyword(s):  
Empirical Study ◽  
Organizational Behavior ◽  
Stock Exchange ◽  
Financial Data ◽  
Company Performance ◽  
Motivation Mechanism ◽  
Share Ownership ◽  
Spss Software ◽  
The Creation ◽  
The Impact

Employee share ownership (ESOP) is a highly acclaimed international incentive and motivation mechanism for employees thanks to its virtuous impact on company performance and organizational behavior. The work proposes to study the effects of this practice on the financial performance of Moroccan companies in order to assess the impact of employee participation on the creation of financial value. To this end, the authors conducted an empirical study based on two analytical methods using SPSS software. The sample is made up of 33 companies that have published and carried out at least one employee shareholding operation in Morocco since their IPO. The financial data was extracted from the accounting statements of each company for the period from 2015 to 2019. The results show that ESOP is weakly practiced by companies, and the tests do not allow to confirm of the existence of its impact on the performance of the companies studied.

scholarly journals PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN FARMASI MILIK BUMN DAN SWASTA DI BEI PERIODE 2016-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 19-34
Author(s):  
Lia Candrayani ◽  
Ziana Fitri ◽  
Kharis Fadlullah Hana
Keyword(s):  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Financial Data ◽  
Pharmaceutical Companies ◽  
Company Performance ◽  
Economic Value Added ◽  
Return On Equity ◽  
Analysis Technique ◽  
Descriptive Method

The purpose of this study was to determine the comparison of the financial performance of state-owned pharmaceutical companies with private-owned pharmaceutical companies and find out what factors affect differences in company performance based on analysis of profitability, market value rations and EVA. This study using a quantitative approach using a comparative descriptive method that took a sample of 4 pharmaceutical companies listed on the Stock Excahange. The data analysis technique uses a different independent sample T-test by comparing financial data from state-owned and private pharmaceutical companies in the 2016-2018 period. The results of the study show that return on equity (ROE) analysis of state-owned pharmaceutical companies is not safe because there are significant differences in the precentage above 15% and private pharmaceutical above 15%. The earning per share (EPS) analysis results of state-owned companies reached 0,35 and private pharmaceutical companies reached 50,71. As well as economic value added (EVA) analysis produces data there are differences in financial performace where the state-owned pharmaceutical companies have increased and privat pharmaceutical companies have decreased.

Processing of Histopathological Data

1971 ◽  
Vol 10 (03) ◽  
pp. 142-147
Author(s):  
M. RENAUD ◽  
M. AQARQ ◽  
R. GERARD-MARCHANT ◽  
M. WOLFF-TERROINE
Keyword(s):  
Integrated System ◽  
Ease Of Use ◽  
Financial Data ◽  
Identification Number ◽  
Processing Data ◽  
Cancer Hospital

A method is presented for processing data from the histopathological laboratory of a cancer hospital. Emphasis is laid on the ease of use, the connection of medical, administrative and financial data, and the strictness of control of patient’s identification number. The system can be used separately; it is also a module for a large integrated system covering all the activities of the hospital.

Analisis Benchmarking Terhadap Kinerja Perusahaan Kontraktor Di Dinas Pupr Kota Blitar

REVITALISASI ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 56
Author(s):  
Dessy Kusuma Wardani ◽  
Edy Swasono
Keyword(s):  
Consumer Satisfaction ◽  
Success Factors ◽  
Successful Implementation ◽  
Company Performance ◽  
Community Satisfaction ◽  
Construction Work ◽  
Acquisition Rate ◽  
One Year ◽  
Construction Product

This study aims to identify the dominant factors of the successful implementation of benchmarking on the performance of contracting companies and test the significance of the application of benchmarking on the performance of contracting companies. The research sample was saturated samples of 65 qualified contractor companies. The method and type of research used were correlational methods of multiple regression analysis using SPPS. The results of the study concluded that 1.Benchmarking significantly influences the performance of contracting companies in the Blitar City DPUPR; 1. The ranking of success factors for the Blitar City contractor companies in the process of implementing benchmarking (1) planning, (2) data collection, (3) acception and action and (4) analysis; 2.Benchmarking has proven to significantly improve company performance as measured by increasing (1) Corporate Finance (2) Company productivity, (3) DPUPR Consumer Satisfaction, (4) Community Satisfaction, (5) Quality of the company's construction technical personnel, (6) Satisfaction employee work, (7) Project acquisition rate in one year, (8) Effective completion of construction work, (9) Construction product quality.

Boards of directors in Russian publicly traded companies: the gender aspect

2018 ◽  
pp. 142-155 ◽  
Author(s):  
T. A. Garanina ◽  
A. A. Muravyev
Keyword(s):  
Boards Of Directors ◽  
Company Performance ◽  
Corporate Boards ◽  
Publicly Traded ◽  
Publicly Traded Companies ◽  
Representation Of Women ◽  
Female Directors ◽  
Female Director ◽  
Gender Aspect ◽  
Longitudinal Dataset

This article studies the gender composition of corporate boards of Russian companies, including its relation to company performance. The analysis is based on a unique longitudinal dataset of virtually all Russian companies whose shares were traded on the stock market in 1998-2014. It shows a relatively small representation of women, just 12% of all the seats, while about 40% of the companies did not have any female director. At the same time, both the share of companies that appoint female directors and the share of female directors on boards show a clear upward trend. The econometric analysis suggests a positive link between the presence of female directors on boards and company performance, especially when firms appoint several, rather than one, female directors.

PENGARUH TOTAL QUALITY MANAGEMENT (TQM) TERHADAP KINERJA PERUSAHAAN MELALUI PERILAKU PRODUKTIF KARYAWAN PADA PT. TOMORROW’S ANTIQUES INDONESIA

2019 ◽  
Vol 1 (2) ◽  
pp. 1-20
Author(s):  
I Wayan Suartina ◽  
Ni Nyoman Adityarini Abiyoga Vena Swara ◽  
Ni Luh Sri Astiti
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Path Analysis ◽  
Quantitative Method ◽  
Descriptive Analysis ◽  
Company Performance ◽  
Total Quality ◽  
Analysis Technique ◽  
Z Value

This study aims to determine the effect of Total Quality Management (TQM) on employee productive behavior and company performance at PT. Tomorrow’s Antiques Indonesia. This study uses a quantitative method with a sample of 104 employees. Data was collected by observation, interviews, documentation, literature, and questionnaires. The analysis technique used descriptive analysis, path analysis (analysis path), and sobell test. The results of the total quality management (TQM) research have a positive and significant effect on employee productive behaviour at PT. Tomorrow's Antiques with coefficient of 0.986 and a sig value of 0.00 <0.05; employee productive behavior has a positive and significant effect on company performance at PT. Tomorrow's Antiques with coefficient of 0.606 and a sig value of 0.00 <0.05; total quality management (TQM) has a positive and significant effect on company performance at PT. Tomorrow's Antiques with coefficient of 0.396 and a sig value of 0.00 <0.05, and employee productive behaviour can mediate the effect of total quality management (TQM) on company performance at PT. Tomorrow's Antiques with Z value (17,311) > Z table (1,96).

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