scholarly journals Cash flow ratios: Efficient measures of performance of selected companies in Oman

IARJSET ◽  
2021 ◽  
Vol 8 (8) ◽  
Author(s):  
Dr. M. Krishna Murthy ◽  
Muneer Ahmed Al Mahrooqi ◽  
Ramla Mohammed
Keyword(s):  
Cash Flow ◽  
Measures Of Performance ◽  
Efficient Measures

Financial Management in Tourism: A Destination Perspective

1997 ◽  
Vol 3 (2) ◽  
pp. 93-118 ◽  
Author(s):  
Lorn R. Sheehan ◽  
J.R. Brent Ritchie
Keyword(s):  
Cash Flow ◽  
North American ◽  
Financial Management ◽  
Public Funding ◽  
Flow Problems ◽  
Revenue Streams ◽  
Destination Management Organizations ◽  
Measures Of Performance ◽  
Budget Revenue

This research examines the nature of financing and financial management within North American Destination Management Organizations (DMOs), identifies issues of concern in this area, and assesses how financing strategies may be changing. The research finds DMOs (convention bureaus or visitor/tourist bureaus) to be very reliant on public funding and optimistic regarding their future budget revenue streams in general. The research also finds bureaus to be relatively unsophisticated in the measurement of performance on both financial and non-financial dimensions. Cash flow problems are found to be common in bureaus. The authors caution bureaus to work at developing new non-governmental sources of revenue and to develop acceptable measures of performance for the providers of funds. While some measures are suggested, the authors acknowledge the complexity of the task and identify a number of significant gaps that should be addressed through further study.

Relationships Between Subjective Ratings and Objective Measures of Performance in Speechreading Sentences

1997 ◽  
Vol 40 (4) ◽  
pp. 900-911 ◽  
Author(s):  
Marilyn E. Demorest ◽  
Lynne E. Bernstein
Keyword(s):  
Hearing Impairment ◽  
Performance Evaluations ◽  
Objective Measures ◽  
Large Individual ◽  
Subjective Ratings ◽  
Objective Performance ◽  
Phonetic Distance ◽  
Stimulus Length ◽  
Measures Of Performance ◽  
Confidence Scale

Ninety-six participants with normal hearing and 63 with severe-to-profound hearing impairment viewed 100 CID Sentences (Davis & Silverman, 1970) and 100 B-E Sentences (Bernstein & Eberhardt, 1986b). Objective measures included words correct, phonemes correct, and visual-phonetic distance between the stimulus and response. Subjective ratings were made on a 7-point confidence scale. Magnitude of validity coefficients ranged from .34 to .76 across materials, measures, and groups. Participants with hearing impairment had higher levels of objective performance, higher subjective ratings, and higher validity coefficients, although there were large individual differences. Regression analyses revealed that subjective ratings are predictable from stimulus length, response length, and objective performance. The ability of speechreaders to make valid performance evaluations was interpreted in terms of contemporary word recognition models.

Dividend Payout Ratio: Persoalan Free Cashflow, Debt To Equity Ratio, Kepemilikan Institutional, Investment Opportunity, Dan Kesejahteraan Karyawan

Liquidity ◽  
2017 ◽  
Vol 6 (1) ◽  
pp. 1-11
Author(s):  
Nurlis Azhar ◽  
Helmi Chaidir
Keyword(s):  
Cash Flow ◽  
Significant Influence ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Manufacturing Companies ◽  
Flow Ratio ◽  
Prediction Ability ◽  
Employee Welfare ◽  
Equity Ratio

This study was conducted to examine the effect of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (Parliament) partially on manufacturing companies listed on Indonesia Stock Exchange period 2011-2015. In addition, to test the feasibility of regression model, the influence of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (DPR) simultaneously at manufacturing company listed on Bursa Indonesia Securities period 2011-2015. The population in this study are 146 manufacturing companies that have been and still listed in Indonesia Stock Exchange period 2011-2013. The sampling technique used was purposive sampling and obtained sample of 42 companies. Data analysis technique used is by using multiple linear regression test. The results showed that Free Cash Flow Ratio, no significant effect on Divident Payout Ratio (DPR). Debt Equity Ratio (DER) has a negative and significant influence on Divident Payout Ratio (DPR), Institutional Ownership has a significant positive effect on Divident Payout Ratio (DPR), Employee Welfare and Price Earning Ratio (PER) has a positive and significant influence on the Divident Payout Ratio ). Simultaneously Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) give effect to Divident Payout Ratio. The prediction ability of the five variables to the Divident Payout Ratio (DPR) is 21.3% as indicated by the adjusted R square of 0.271 while the remaining 79.7% is influenced by other factors not included in the research model.

ECONOMIC ANALYSIS OF TRAVEL COMPANIES CASH FLOW

2019 ◽  
Author(s):  
Valentine Tarasova ◽  
Iryna Kovalevska
Keyword(s):  
Economic Analysis ◽  
Cash Flow

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

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