Does Operational Risk Disclosure Quality Increase Operating Cash Flow of UAE Islamic and Conventional Banks?

2017 ◽  
Author(s):  
Haitham Nobanee ◽  
Nejla Ellili
Keyword(s):  
Cash Flow ◽  
Operational Risk ◽  
Risk Disclosure ◽  
Disclosure Quality ◽  
Operating Cash Flow ◽  
Conventional Banks

scholarly journals The operational risk disclosure in Islamic and conventional banks in Saudi Arabia: A content analysis of annual reports.

2018 ◽  
pp. 133-187
Author(s):  
Wail Hemrit
Keyword(s):  
Saudi Arabia ◽  
Content Analysis ◽  
Operational Risk ◽  
Annual Reports ◽  
Risk Disclosure ◽  
Conventional Banks

الملـــخص: يهدف هذا البحث إلى التعرف على ممارسات الإفصاح عن المخاطر التشغيلية في المصارف الإسلامية والتقليدية بالمملكة العربية السعودية عن طريق التقارير المالية بين سنتي 2008-2015؛ كما يهدف إلى تحديد الآثار المباشرة والمشتركة لخصائص المصارف وحوكمة الشركات والتصنيف الائتماني على مستوى الإفصاح عن المخاطر التشغيلية. تبين من نتائج هذا البحث أن هناك ارتفاعًا نسبيًا وبطيئًا لمدى الإفصاح عن المخاطر التشغيلية، مما يعكس الوعي الحسي لدى المؤسسات المصرفية للفوائد التي قد تنجم من إدارتها. اتضح أن البنوك ذوات الحجم الكبير والتي تتميز بضعف نسبة حضور الأعضاء المستقلين داخل مجلس الإدارة وقلة الفروع، وانخفاض عدد المشاركات في رأس المال التابع للشركات الأخرى و زيادة حجم مجلس الإدارة والعمل تحت غطاء إسلامي هي الأكثر افصاحًا. في ما يخص النتائج المنسوبة لكل نوع من المصارف، كشفت نتائج البحث أن تعزيز الإفصاح عن المخاطر التشغيلية في المصارف الإسلامية يرتبط إيجابيًا بالأداء المالي والتصنيف الائتماني، إلى جانب نمط مستمر من ضعف عدد اجتماعات مجلس الإدارة وتواجد عدد قليل للأعضاء المستقلين وعدم الاستقرار المالي، وعلاوة على ذلك، فإن متغيرات “مدى الانفتاح على النوافذ الإسلامية” و”الاستقرار المالي” تساهم في زيادة الإفصاح عن المخاطر التشغيلية في المصارف التقليدية. الكلمات المفتاحية: المخاطر التشغيلية، اتفاقية بازل، المصارف التقليدية، المصارف الإسلامية، الإفصاح، انضباط السوق، المملكة العربية السعودية.

Pengaruh ROE, EPS, OCF, Size, DER, CR dan Growth Terhadap Kebijakan Dividen pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI)

2019 ◽  
Vol 14 (2) ◽  
pp. 80
Author(s):  
Crystha Armereo ◽  
Pipit Fitri Rahayu
Keyword(s):  
Cash Flow ◽  
Dividend Policy ◽  
Regression Result ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Equity Ratio ◽  
Operating Cash Flow

Abstract The objective of this research is to identify the influence of return on equity, earnings per share, operating cash flow, size, debt to equity ratio, current ratio, and growth to dividend payout. Data collected from manufacturing companies that listed on Indonesian Stock Exchange for three years period 2014 to 2016. Sample selected by using purposive sampling method. There are 38 companies meet the criteria and used as sample. The statistical method used in this research is multiple regression. Result of this research showed that return on equity, earnings per share, and growth have influence dividend payout but operating cash flow, size, debt to equity ratio, and current ratio have no influence towards dividend policy. Keywords: Dividend Policy, Return on Equity, Earnings per Share, Current Ratio,   Operating Cash Flow Size

The operational risk disclosure practices of banks: evidence from India and Romania

2019 ◽  
Vol 14 (2) ◽  
pp. 61-87
Author(s):  
Muneesh Kumar ◽  
Harshmeeta Kaur Soni ◽  
Mihaela Mocanu
Keyword(s):  
Operational Risk ◽  
Risk Disclosure

scholarly journals Study on Companies from the Energy Sector from the Perspective of Performance through the Operating Cash Flow

Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3667
Author(s):  
Claudia Diana Sabău-Popa ◽  
Luminița Rus ◽  
Dana Simona Gherai ◽  
Codruța Mare ◽  
Ioan Gheorghe Țara
Keyword(s):  
Labor Productivity ◽  
Cash Flow ◽  
Stock Exchange ◽  
Average Duration ◽  
Significant Negative Correlation ◽  
Cash Flows ◽  
Energy Sector ◽  
Or Management ◽  
Operating Cash Flow ◽  
The Impact

In this paper we analyzed the link between companies’ performance, in terms of cash and income, and the labor productivity or management rates, in case of the companies from the energy sector listed on the Bucharest Stock Exchange. We focused on the energy sector because of the impact that its expansion has on the evolution of economies around the world and because of its dynamics in the sense of gradually shifting to the use of energy from renewable sources. We have used panel regression models to analyze the operating cash flow and the profitability rates and the determination of a causal or dependency relationship with labor productivity or management rates. The results of this study show a significant negative correlation between operating cash flows and the average duration of stock rotation, and no correlation between productivity and the operating cash flow. Instead, the average duration of stock turnover does not at all influence the profitability rates, and productivity is always significant for the return on assets, ie forthe return on equitywith a positive coefficient, as expected. The gap between the average duration of payment of suppliers and the average duration of receivables does not significantly influence neither the cash flow nor the rates of return.

PENGARUH PERUBAHAN KOMPONEN LAPORAN ARUS KAS, PERUBAHAN LABA KOTOR, DAN PERUBAHAN SIZE PERUSAHAAN TERHADAP EXPECTED RETURN SAHAM

2011 ◽  
Vol 7 (1) ◽  
pp. 39
Author(s):  
Serly C ◽  
Astuti Yuli Setyani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Cash Flow ◽  
Stock Exchange ◽  
Cash Flows ◽  
Gross Margin ◽  
Expected Return ◽  
Flow Changes ◽  
Operating Cash Flow ◽  
Observation Period

The purpose of this study was to examine the effect of changes in thecomponents of cash flows (operating cash flow changes, investment cashflow changes , cash flow funding changes), changes in gross profit,and change the size of the company toward expected return stock ofmanufacturing companies which go public in Indonesia Stock Exchange. The number of companies studied as many as 84 companies listed in Indonesia Stock Exchange with the observation period from 2004 to 2008. The technique used in the data analysis is the technique of multiple linear regression. Results of the study showed that only cash flow operations changes ,investment cash flow changes and gross margin changes that showed significantly influence against expected return stockKata kunci: expected return, size, arus kas operasi, arus kas investasi, laba kotor

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