A Comparative Study of Leading American, Japanese, and Korean Corporate Strategy and Financial Performance

<abstract> <p>In the past two decades, research on the relationship between corporate social performance (CSP) and corporate financial performance (CFP) has seen considerable growth; however, evidence from Turkey remains scarce, and the results are not uniform. To address this lack, this study investigates the impact of CSP on CFP from the perspective of stakeholder theory. Following the investigation of 47 publicly listed companies from the BIST Corporate Governance Index (XKURY) in the period 2014–2018. The results demonstrate that CSP positively affects CFP in both the short and long term. This study addresses the lack of Turkish experience, and the results indicate that CSP is an intangible resource in corporate strategy that can improve the competitive power of Turkish enterprises. Furthermore, the study emphasizes the positive role of CSP in short-term and long-term CFP in the Turkish context from the stakeholder perspective. The results have implications for Turkish policymakers regarding the rational use of corporate social responsibility (CSR) to promote economic development and insights for Turkish enterprises in terms of gaining stakeholders' trust and improving investors' valuation through the strategic use of CSR to achieve long-term, sustainable development of enterprise competitiveness and finance.</p> </abstract>

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LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BANK MANDIRI TBK. DAN ENTITAS ANAK

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.37676/ekombis.v4i1.157 ◽

2016 ◽

Vol 4 (1) ◽

Author(s):

Helmi Herawati

Keyword(s):

Comparative Study ◽

Financial Performance ◽

Performance Assessment ◽

Commercial Banks ◽

Financial Statements ◽

Financial Ratios ◽

Bank Profitability ◽

The Public ◽

The World ◽

Banking Business

Helmi Herawati; The bank's financial performance assessment is based on three types of the bank liquidity ratio, the bank's solvability ratio and bank profitability ratio. Competition between banks in collecting funds from the public and channel funds from the public in the form of loans by commercial banks will be more stringent. Competition among banks in practice many banks are less careful, or deviate from the rules that apply in the world of banking business. The research objective was to determine the financial performance of PT Bank Mandiri, Tbk and its subsidiaries based on financial ratios of the Bank. This type of research is a comparative study, based on three ratios mentioned above indicates PT Bank Mandiri, Tbk and its subsidiaries periods of 2013 and 2014 in good positionKeywords: Financial Statements, The Financial Performance Of The Bank's Financial Ratios

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MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SETELAH AKUISISI

10.31219/osf.io/z67gd ◽

2019 ◽

Author(s):

Lu’ Lu’ IL Maknuun

Keyword(s):

Data Analysis ◽

Comparative Study ◽

Earnings Management ◽

Financial Performance ◽

Empirical Evidence ◽

Negative Direction ◽

Net Profit ◽

Before And After ◽

Asset Turnover ◽

Sound Condition

ABSTRACTThe purpose of this study is to obtain empirical evidence of whether the acquirers perform earnings management prior to implementation of the acquisition. This type of research is a comparative study which compares the financial performance before and after the company making acquisitions. Analysis of financial performance is using financial ratios, including profitability, and activity. The results of data analysis shows that there was no indication of earnings management before the acquisitions con-ducted by the acquirer with Increasing income accruals. Furthermore, the company’s financial perfor-mance as measured by the ratio of total asset turnover, net profit margin, returns on assets after the acquisition has a difference in the negative direction. The conclusion is that the acquirers before the acquisition are not convicted of earnings management with increasing income accrual. Acquirer’s fi-nancial performance before and after the acquisitions have a difference, but the condition of the company is in sound condition.

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