scholarly journals Editorial: A cross-disciplinary approach to the business strategy research

2022 ◽  
Vol 2 (2) ◽  
pp. 4-6
Author(s):  
Inês Lisboa
Keyword(s):  
Financial Performance ◽  
Business Strategy ◽  
Strategy Research ◽  
Employees Satisfaction ◽  
The Impact

The four articles of the second issue in 2021 of Corporate and Business Strategy Review look for the impact of the pandemic in economies, companies, employees, and schools, and give suggestions to try to surpass recession periods and increase students and employees’ satisfaction and needs, which can lead to an increase in companies’ financial performance

Analytical capacity of financial statements against the backdrop of the COVID-19 pandemic

2020 ◽  
Vol 19 (10) ◽  
pp. 1794-1821 ◽  
Author(s):  
O.V. Efimova ◽  
O.V. Rozhnova
Keyword(s):  
Decision Making ◽  
Financial Performance ◽  
Financial Reporting ◽  
Business Strategy ◽  
Investment Decision ◽  
Financial Statements ◽  
Cash Flows ◽  
Foreign Companies ◽  
Investment Decision Making ◽  
The Impact

Subject. The paper explores the analytical capabilities of information disclosed in financial statements in the context of the COVID-19 pandemic. Objectives. The purpose is to identify the impact of the pandemic on financial statements and their analytical capabilities for investment decision-making. Methods. The study draws on methods of logical, statistical, comparative, and linguistic analysis. We analyze financial statements of Russian and foreign companies, paying special attention to the completeness of disclosed information on the impact of the pandemic on business and financial performance. We review annual financial statements for 2019, and interim reports for 2020. Results. We unveil the areas of disclosures that are most critical for the investment community and investment decision making, and vital for the analysis of financial performance and cash flows, given the unprecedented impact of the COVID-19 pandemic. The findings may be applicable to financial reporting preparation by economic entities in terms of disclosure on various forms of transformation and adaptation of businesses to the new crisis conditions; modernization of accounting rules at the level of external and internal standards in the direction of coordinating financial and non-financial reporting information; enhancement of analytical capacity of disclosures. Conclusions. The study confirms the scientific hypothesis that investors require detailed disclosure in all areas of the pandemic impact. To evaluate the going concern assumption and to forecast cash flows, users need disclosures on business strategy, the business model and its adaptability to the conditions of the new normality, sources of cash flow generation, and their use areas.

scholarly journals The Impact of Reputation on Corporate Financial Performance: Median Regression Approach

2017 ◽  
Vol 8 (2) ◽  
pp. 40-58 ◽  
Author(s):  
Silvija Vig ◽  
Ksenija Dumičić ◽  
Igor Klopotan
Keyword(s):  
Financial Performance ◽  
Organizational Performance ◽  
Corporate Reputation ◽  
Business Strategy ◽  
Financial Stability ◽  
Critical Issue ◽  
Global Risk ◽  
Business Executives ◽  
Reputation Risk ◽  
The Impact

Abstract Background: In recent years, reputation has become an important risk concern for companies around the world. Deloitte Global Survey highlights the reputation risk as the top strategic business risk in 2014. This is also proven by a research conducted by AON Global Risk Management Survey in 2015 and Allianz Risk Barometer Survey in 2016 which finds a loss of reputation as one of the biggest risks for business executives. Furthermore, the importance of reputation is confirmed by the fact that reputation accounts for more than 25 percent of a company’s market value and the total market capitalization of the S&P500 companies. Objectives: To investigates the relationship between corporate reputation and financial performance. Methods/Approach: The survey of the paper was conducted in 2015 in Croatia. The questionnaire for assessing corporate reputation contained three reputational dimensions: products and services, corporate integrity, and organizational performance while the financial dimensions contained indicators of EVA, ROCE, ROA, ROE and the financial stability coefficient. Hierarchical regression methods were applied in the analysis. Results: This research leads to the conclusion that some dimensions of corporate reputation can be important predictors of financial performance. Conclusions: Results of the research could be a valid motivation for business executives to consider reputation risk as a critical issue of corporate business strategy.

Dampak Covid 19 Terhadap Praktik Jual-Beli:

2020 ◽  
Vol 5 (1) ◽  
pp. 27-47
Author(s):  
Sitti Aisyah. M Aisyah ◽  
Sappaemi
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Business Strategy ◽  
Qualitative Research Methods ◽  
Business Practice ◽  
Corona Virus ◽  
The Impact ◽  
Islamic View

The Corona virus pandemic exploited by irresponsible elements.  They do a cunning business strategy, which is to hoard goods, in fiqhi terms known as iḥtikār. In the Islamic view, iḥtikār is a prohibited business practice and will be met with a painful punishment in the afterlife.  The purpose of this paper is to provide an understanding about the impact of COVID 19 on the practice of buying and selling (iḥtikār).  This paper uses qualitative research methods in the form of library reseach using the shar'i approach.  From this study it can be concluded that the behavior of hoarding goods with the aim of reselling them at high prices to obtain large profits.  In Islamic Shari'ah, iḥtikār‘s law is haram because it contains elements that harm others.  This is very clearly stated in QS al-Humazah/109: 1-2 and punished by sin as stipulated in the hadith of the Messenger of Allah.

ANALISIS RASIO UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PT MEKAR KARYA PRATAMA)

2019 ◽  
Vol 9 (1B) ◽  
pp. 15
Author(s):  
Rizki Ahmad Fauzi
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Corporate Activity ◽  
Significant Change ◽  
Overall Ratio ◽  
The Impact ◽  
Solvency Ratio

Based on the results of the analysis of the ratio of the financial statements can be seen from liquidity ratio in 2010 can already be said to be liquid and in 2011 occurred very significant increase in this ratio that makes the company's liquidity to be too high. Judging from the solvency ratio, in 2010 the company could not be said solvable because the value of this ratio is still quite high. However, in 2011 this ratio decreased significantly which shows that the company can already be said to be solvable. From the ratio of the activity, in 2010 and 2011 the ratio of corporate activity can already be said to be good. Despite the decrease from 2010 to 2011 on some of these ratios, but the overall ratio of activity of the company is good enough. Judging from the ratio of profitability, in 2010 and 2011 the profitability of the company can not be said to be good because it is still very low and no significant change from the year 2010 to the year 2011 for this ratio.The overall financial performance of PT Mekar Karya Pratama from year 2010 to year 2011 can be said to be good, although there are some things that must be considered and they should be repaired as liquidity is too high which causes the idle funds and the impact on the profitability is low. Keyword:Rasio Analysis

From strategic human resources to organization performance

2014 ◽  
Author(s):  
Ana Rita Damas Oliveira ◽  
Paulo Alexandre Guedes Lopes Henriques ◽  
Teresa Cristina Clímaco Monteiro de Oliveira
Keyword(s):  
Human Resources ◽  
Business Strategy ◽  
Organization Performance ◽  
Case Study Methodology ◽  
Strategic Human Resources ◽  
The People ◽  
Sustainable Advantage ◽  
Strategy Alignment ◽  
And Performance ◽  
The Impact

Much has been written about the link between HR and performance, however consensus has yet not been found concerning the understanding on how that relationship comes together. Empirically, no direct impact has been found and research has only suggested an indirect impact. Consequently, the Strategic HRM field is particularly interested on the understanding of the mediating variables that impact the organization performance. Besides the integrated and business strategy alignment of the HR function, it should be considered that it is the people (HR) of the organization and not their practices that determine the company´s competitive advantage. (Messersmith & Guthrie, 2010) argue that it is the impact of those practices that represent “the true resource and enable a sustainable advantage over industry rivals”. The objetive of this research proposal is to study the impact of strategic human resources practices on the organization performance through a case study methodology, supported by longitudinal data. Namely, the project aims to achieve a deeper understanding of the variables that affect the process stream during strategy implementation. How the HR practices impact on people? And why human resources are the most valuable asset? These core premises are in line with the most recent economic concerns about people productivity, employment policies and labor flexibility.

A Study on the Impact of Family-friendly Certification on Financial Performance of SMEs: Focusing on the Manufacturing Industry

2019 ◽  
Vol 118 (2) ◽  
pp. 7-12
Author(s):  
Ok-Hee Park ◽  
Kwan-sik Na ◽  
Seok-Kee Lee
Keyword(s):  
Financial Performance ◽  
Family Life ◽  
Manufacturing Industry ◽  
Work And Family ◽  
Family Friendly ◽  
The Future ◽  
The Impact

Background/Objectives: The purpose of the paper is to examine how family-friendly certificates introduced to pursue the compatibility of work and family life affect the financial performance of small and medium-sized manufacturers, and to provide useful information to companies considering the introduction of this system in the future.

Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

2019 ◽  
Vol 13 (2) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Dessy Novitasari Laras Asih
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Study Population ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

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