Research on Comprehensive Ability of Tourism Listed Companies in China - Based on the 2018 Financial Index

2019 ◽  
Author(s):  
Zhang Shu
Keyword(s):  
Listed Companies ◽  
Financial Index

Financial Quality Evaluation of Listed Companies Based on Factor Analysis Method

2013 ◽  
Vol 401-403 ◽  
pp. 2247-2251
Author(s):  
Zhi Hong Lin ◽  
Ting Ting Guo
Keyword(s):  
Factor Analysis ◽  
Manufacturing Industry ◽  
Comprehensive Evaluation ◽  
Listed Companies ◽  
Management Decision ◽  
Analysis Method ◽  
Electrical Machinery ◽  
Financial Quality ◽  
Financial Index ◽  
Spss Software

Financial index of listed companies is the key to understanding and evaluating the company's financial quality. This article introduces the method of factor analysis in comprehensive evaluation of financial quality, uses SPSS software for a comprehensive evaluation of electrical machinery and equipment manufacturing industry 10 listed companies financial quality, in order to provide support for investors and managers to make investment decisions and management decision.

Information Processing in Design and Testing of Financial Early Warning Method of Listed Companies in China - Based on the Logistic Regression Analysis

2014 ◽  
Vol 1022 ◽  
pp. 325-328 ◽  
Author(s):  
Yu Mei He ◽  
Meng Li ◽  
Xin Yi Xu
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Information Processing ◽  
Logistic Regression Analysis ◽  
Early Warning ◽  
Nonparametric Test ◽  
Listed Companies ◽  
Quadratic Term ◽  
Logistic Analysis ◽  
Financial Index

Information processing is of essential importance for an effective financial early warning model. In order to design the model of financial early warning for listed companies, we selected the 120 listed companies as research samples, chose the necessary information and relatively financial indexes and detected them by K-S normality test, then separately analyzed the results by One-Sample T test and Nonparametric Test. Through the discriminant analysis to the correlation analysis, we can identify the independent variables of logistic analysis, introduce in the quadratic term and cross term for logistic regression analysis. Applied the model in financial crisis prediction of the listed companies in China, the empirical results indicate that the prediction accuracy is 87.4%. The model from relatively information and financial index provides a kind of early warning method, which is simple practicable and scientific, for estimating the business status of a company.

Comprehensive Income: which potential effects on firms' performance evaluation and users' decision process?

2016 ◽  
pp. 55-94
Author(s):  
Pier Luigi Marchini ◽  
Carlotta D'Este
Keyword(s):  
Performance Evaluation ◽  
Decision Process ◽  
Financial Analysts ◽  
Listed Companies ◽  
Financial Statement ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Gains And Losses ◽  
The Impact

The reporting of comprehensive income is becoming increasingly important. After the introduction of Other Comprehensive Income (OCI) reporting, as required by the 2007 IAS 1-revised, the IASB is currently seeking inputs from investors on the usefulness of unrealized gains and losses and on the role of comprehensive income. This circumstance is of particular relevance in code law countries, as local pre-IFRS accounting models influence financial statement preparers and users. This study aims at investigating the role played by unrealized gains and losses reporting on users' decision process, by examining the impact of OCI on the Italian listed companies RoE ratio and by surveying a sample of financial analysts, also content analysing their formal reports. The results show that the reporting of comprehensive income does not affect the financial statement users' decision process, although it statistically affects Italian listed entities' performance.

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 ◽  
pp. 55-77
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Control ◽  
Service Industry ◽  
Listed Companies ◽  
Internal Controls ◽  
Service Companies ◽  
Finance Industry ◽  
Material Weaknesses ◽  
Fixed Assets

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for account-specific, entity level and information technology controls and for industries (manufacturing and services vs finance industries). The results on ICD severity is compared with one of the most frequent ICD (Acc_Period End/Accounting Policies): for account-specific, ICD in revenues, purchase, fixed assets and intangible, loans and insurance are more severe while ICD in Inventory are less severe. Differences in ICD severity have been found in the characteristic account: ICD in loan and insurance for finance industry and ICD in revenue, purchase for manufacturing and service industry are more severe. Finally, we found that ICD in entity level and information technology controls are less severe than account specific ICD in all industries. However, the results on entity level and information technology deficiencies could also mean that the importance of these types of control are under-evaluated by the manufacturing and service companies.

Audit Committee Effectiveness Among Malaysian Listed Companies

2020 ◽  
Author(s):  
Shamsul Nahar Abdullah ◽  
Ku Nor Izah Ku Ismail
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Listed Companies ◽  
The Other ◽  
Interactive Effects ◽  
Committee Chairman ◽  
Kuala Lumpur ◽  
Political Costs ◽  
Leadership Structure

This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs. The present study postulated that percentage of external directors on audit committee interacted with the presence of an accountant on audit committee and with the number of years an audit committee in existence, respectively, to influence audit committee effectiveness. The study also posited that the interaction of the presence of an accountant on audit committee and the number of years an audit committee in existence positively and significantly influenced audit committee effectiveness. Addition. ally, the roles of leadership structure, audit committee chairman, and a firm's size on audit committee effectiveness were also investigated. Using a multiple regression from a sample consisting the Kuala Lumpur Stock Exchange listed companies, results showed that only a firm's size significantly influenced audit committee effectiveness in the predicted direction. Other variables, on the other hand, did not show any significant influence on audit committee effectiveness.  

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