Operating performance evaluation of listed companies in China’s electric home appliance industry

2015 ◽  
pp. 375-380
Keyword(s):  
Performance Evaluation ◽  
Operating Performance ◽  
Listed Companies ◽  
Home Appliance

Research on the Operating Performance Evaluation of Listed Companies Supplying Water and Gas Based on Factor Analysis

2011 ◽  
Vol 467-469 ◽  
pp. 543-548
Author(s):  
Jun Fei Chen ◽  
Xiao Lan Zhou
Keyword(s):  
Decision Making ◽  
Factor Analysis ◽  
Performance Evaluation ◽  
Evaluation Model ◽  
Operating Performance ◽  
Listed Companies ◽  
Development Potential ◽  
Model Based ◽  
Performance Evaluation Model

The operating performance of listed companies is the comprehensive response on their quality of assets, operating state, development potential and so on. In this paper, evaluating indexes system which was used to evaluate the operating performance was provided combining with the feature of supplying water and gas listed companies in China. The performance evaluation model based on the factor analysis is established. As a case, the performance of 18 listed companies supplying water and gas in China is selected and evaluated. The case shows that the model is effective and can provide a basis for decision-making for enterprises improving management.

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.

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