The relationship between profitability and financial liquidity among the importers of best-selling brands of new cars in poland

2020 ◽  
Vol 7 (54) ◽  
pp. 127-142
Author(s):  
Paweł Łojek

AbstractThe automotive industry is a particularly sensitive sector of the economy. Numerous legal changes have been introduced in Poland that may affect the company's liquidity and profitability. Sales of new vehicles in Poland were very high until the end of 2019. I have presented the most recently available financial data, and hence it can be concluded that they are not distorted. The article discusses the issue of cash flow statements and the associated financial ratios, as well as assesses the financial liquidity among the importers of new, ten best-selling car makers in Poland between 2015 and 2019. Moreover, I have analysed the relationship between profitability ratios and liquidity ratios as well as cash adequacy ratios during this period. According to my findings, in most cases, there is a positive and strong relationship between profitability and financial liquidity in the automotive industry.

Author(s):  
Marie Ligocká ◽  
Daniel Stavárek

Stock prices can be influenced by many factors. It is possible to determine two categories of variables that can affect stock prices: macroeconomic and microeconomic variables. The paper is focused on microeconomic factors, specially financial ratios that reflect business activities of the companies. According to the study of Drummen and Zimmermann (1992) the individual characteristics of companies affect up to 50 % of stock prices. The object of this paper is to examine the relationship between selected financial ratios and the stock prices of food companies listed on selected European Stock Exchanges. Time series on annual frequency are used to examine the relationship between stock prices of selected companies and financial ratios with using the Generalized Method of Moments (GMM). Based on previous research we expect to find some linkages especially between stock prices and the profitability ratios.


2009 ◽  
Vol 6 (3) ◽  
pp. 328-336
Author(s):  
Saw-Imm Song ◽  
Ruhani Ali ◽  
Subramaniam Pillay

This paper examines the relationship between the ownership stakes of the largest shareholders and the post-take-over operating performance and firm values of the acquiring firms. It was found that the operating performance as measured by the control-adjusted cash flow returns rose as the largest ownership stakes increased. However, when the dominant owners obtained a very high level of ownership stakes, the operating performance deteriorated. This shows that at lower level of ownership stakes, ownership concentration aligns the interests between controlling owners and shareholders. In contrast, when the dominant owner had absolute control over the firm, there was a potential of expropriation of minority shareholders by the controlling owners. Nevertheless, we did not find significant relation in the market-based assessment.


2011 ◽  
Vol 268-270 ◽  
pp. 1844-1849
Author(s):  
Chang Chun Li

This paper uses the financial data of all Chinese listed companies to construct two indexes that reflect the degree of external financing constraints faced by firms, using logistic regression model and multiple discriminate analyses respectively. Second, the author examines the relationship between financing constraints and the investment-cash flow sensitivity using OLS regressions. This paper provides evidence that the relationship between financing constraints and investment-cash flow sensitivity is monotonic, which is consistent with the findings of FHP(1988).


2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Asih Nurati ◽  
Burhanudin Burhanudin ◽  
Ratna Damayanti

This study is intended to determine the financial performance of PT Mustika Ratu Tbk. by analyzing financial data through financial ratios of liquidity, solvency and profitability. The data analyzed are company financial statements which include Balance Sheet, Profit / Loss, Cash Flow PT Mustika Ratu Tbk. 2015 to 2017. This research is a quantitative research, processed data, namely financial report data of PT Mustika Ratu Tbk. taken through data on the Indonesia Stock Exchange. Financial data taken is annual reports from 2015 to 2017. Analysis of this data uses liquidity ratios, solvency ratios, profitability ratios.


2021 ◽  
Vol 5 (1) ◽  
pp. 226
Author(s):  
Mohammad Orinaldi

This study aims to determine whether advertising exposure will affect consumer buying interest. This study involved 45 respondents from the community. Based on the results of descriptive research on variables X and Y, the most influential or dominant variable was exploration interest, namely 71% or as many as 32 respondents. This study results indicate that all variables tested in this study are valid and reliable variables, with results rcount> rtable and reliability> 0.006. The results also show that the relationship between variables has a very high relationship, with a correlation value of 0.663 which is classified as having a significant or strong relationship. The effect of advertising exposure on purchase intention is 44%, and the remaining 56% is influenced by other factors not examined in this study.


2021 ◽  
Vol 10 (2) ◽  
pp. 343-358
Author(s):  
Ike Purnama Sari ◽  
Salina Kassim

This research was conducted to discover the relationship between Islamic crowd investing and agriculture by exploring and analyzing the Islamic crowd-investing platform, and to describe the importance and benefits of sustainable agriculture in Indonesia. Funding platforms for agriculture are still relatively small in Indonesia. However, the potential for this sector is still very high due to the large number of demands and a large market. A systematic literature review with a qualitative approach research method was used in this study, specifically to review the literature retrieved from computerized databases, manual search, and authoritative texts related to Islamic crowd-investing and sustainable agriculture. This study showed a strong relationship explaining that financial technology, such as Islamic crowd-investing, has an important role not only in terms of funding, but also in achieving sustainable agriculture, which will have an impact on the environment that may potentiate the agricultural sector itself.JEL Classification: O13, Q14How to Cite:Purnamasari, I., & Kassim, S. (2021). The Role of Islamic Crowd-Investing for Sustainable Agriculture in Indonesia. Signifikan: Jurnal Ilmu Ekonomi, 10(2), 343-358. https://doi.org/10.15408/sjie.v10i2.20060.


Author(s):  
Fatmah Mohammad Baaqeel, Najla Ibrahim Abdulrahman

The aim of this research is to analyze the relationship between earnings quality and financial ratios derived from cash flows statement of telecom sector companies in the Saudi Stock Market. The analyzing period was from 2009 to 2018, assuming there is a significant relationship between operating cash ratio, operational activity index, adequacy cash flow and return on assets from operating cash flow on earnings quality. Calculating ratios and earnings quality through published financial statements and reports to find the relationship between the variables using multiple regression model. Findings indicate no relationship between earnings quality and both operating cash ratio and the operational activity index, and there is a direct relationship between earnings quality and adequacy cash flow, and an inverse relationship between earnings quality and return on assets from the operating cash flow. The researcher recommends decision-makers to pay more attention to the ratios related to the earnings quality, and do more research related to the subject.


2020 ◽  
Vol 4 (10) ◽  
Author(s):  
Zhengwei Li

This paper first elaborates on the importance of cash flow in building a comprehensive financial indicator system. On one hand, it is the relationship between cash flow and the assessment of the company’s solvency, profitability, and operating ability. On the other hand, it is the theoretical basis of financial analysis based on cash flow. We then introduced the construction principles of the financial analysis index system based on cash flow, and lastly analyzed the financial data of Xiaomi for empirical research.


Author(s):  
Cevdet A. Kayali

Brand value is generated depending on the value attributed to the brand by consumers and indicating the financial strength of the brand as well as company over others. With the widespread acquisitions and mergers since the 1980s, appraisal of brand accurately value has become quite important. The methods developed to determine the true monetary value of brands are classified into three groups: financial-based, behaviour-based and combined appraisal models. Financial models determine the brand value based on financial data such as royalty paid for the brand and price premiums created by the brand. Financial appraisal methods do not take into account customer behaviours and preferences that is criticised to be shortcoming of this method. In order to eliminate this shortcoming, behaviour-based appraisal models have been developed. The behaviour-based models provide an assessment of the brand from the customer’s perspective. However, they do not bring a distinct methodology to translate appraisal elements influencing brand value in monetary terms. On the other hand, the combined appraisal models which utilise the methodologies employed by both financial and behaviour-based appraisal models assess brand value by considering both financial and non-financial criteria. In this study, brief information on methods developed to calculate the brand value, which is of great importance for companies, is given. The relationship between brand value and financial variables of net sales, EBIT-earnings before interest and tax, total assets and total equity is tested through panel data analysis. For this analysis, 100 companies with most valuable brands listed in Brand Finance Annual Reports in Turkey were studied and 20 companies with complete and accurate financial data between the years 2011 and 2015 were included in analysis. Findings revealed a significant and positive relationship between brand value and financial parameters of net sales and total assets. However, no significant relationship is found between brand value and financial parameters of EBIT and total equity. Keywords: Brand value, intangible assets, financial ratios


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