scholarly journals Research on the Impact of Private Equity on the Business Performance of GEM Listed Companies

2020 ◽  
Keyword(s):  
Business Performance ◽  
Private Equity ◽  
Listed Companies ◽  
The Impact

scholarly journals Research on the Impact of Social Responsibility of Tourism Listed Companies on Their Business Performance

CONVERTER ◽  
2021 ◽  
pp. 618-634
Author(s):  
Xiaolin Li
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Business Performance ◽  
Positive Impact ◽  
Listed Companies ◽  
Tourism Industry ◽  
Corporate Social ◽  
The Impact ◽  
At Home

In the process of tourism development, there are some problems that can not be ignored, such as the destruction of natural environment by scenic spot development, unfair competition in the industry, and infringement of employees' rights and interests by enterprises, which directly restrict the development of tourism industry. The issue of tourism corporate social responsibility has been in the sight of global scholars and practitioners. First of all, this paper will study and analyze the relevant theories made so far by scholars and practitioners at home and abroad, to understand the research status of social responsibility of tourism listed companies at home and abroad, as well as the status quo of corporate social responsibility. Secondly, this paper selects 23 domestic tourism listed companies to collect the panel data of their social responsibility reports from 2014 to 2018, and makes an empirical analysis on the sorted panel data through the statistical software Eviews, so as to explore the impact of social responsibility of tourism listed companies on their business performance, And draw the conclusion that tourism listed companies' business responsibility has a positive impact on their business performance, but there is a certain lag in this impact. Based on the research, this paper puts forward some feasible suggestions for tourism enterprises to take the initiative to undertake social responsibility, hoping to provide some help to scholars in related fields and practitioners in enterprises.

scholarly journals Analysis of the Impact of China’s Novel Coronavirus Pneumonia on Chinese Enterprises’ Performance

2020 ◽  
Vol 4 (2) ◽  
pp. 135
Author(s):  
Zhao Ying
Keyword(s):  
Business Performance ◽  
Listed Companies ◽  
Chinese Enterprises ◽  
Industrial Enterprises ◽  
Net Profit ◽  
Asset Turnover ◽  
Novel Coronavirus ◽  
Almost All ◽  
The Impact

The outbreak of novel coronavirus pneumonia has affected almost all industries and enterprises. This paper analyzes the impact of the epidemic on the macro economy through GDP and other indicators, analyzes the impact of the epidemic on the overall business performance of the enterprises through the asset turnover speed index of the above scale industrial enterprises, and analyzes the impact of the epidemic on the net profit of the listed companies through the first quarter performance forecast of the listed companies. At last, the paper puts forward that enterprises should improve their awareness and ability to resist risks.

scholarly journals The impact of ownership structure on corporate performance (business -operating result) of listed companies on Ho Chi Minh Stock Exchange – A comparison the period 2006-2008 vs 2015-2017 – 10 years overview

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Do Thi Thanh Tram ◽  
Nguyen Thi Minh Hue
Keyword(s):  
Business Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Legal Person ◽  
Joint Stock Company ◽  
Stock Company ◽  
Equity Structure ◽  
Business Results ◽  
The Impact

This research studies the relationship between equity structure and business performance/ operating results of listed companies on HOSE for three years 2015, 2016, and 2017. This is not only an important aspect of corporate governance but also more important for companies operating in the form of a joint-stock company. The author uses the Enterprise Management System theory and references Xu and Wang's research model applied to Chinese joint-stock companies (1997). The used data is secondary data including indicators showing the company's business results (ROA, ROE, P/B) and equity ratios of shareholders (ownership concentration, ownership components). The research method was performed by regression analysis using SPSS software, in which the dependent variables are indicators of the company's business results, the main independent variables represent the equity structure. After analyzing data, the study has drawn two main results. The first result is that the ownership component of individuals (personal) hurts on the business performance of companies, in contrast to the fraction of equity owned by state and equity owned by legal person/institution (organizational entities) do not have any influence on the linear correlation. The second result is the concentration of ownership has no relation to the business performance of companies. With the above results, this topic can be studied more extensively for all types of other ownership such as domestic shareholders and foreign shareholders; due to both two types increasingly essential for companies and investors in the joint-stock market.

Comprehensive Income: which potential effects on firms' performance evaluation and users' decision process?

2016 ◽  
pp. 55-94
Author(s):  
Pier Luigi Marchini ◽  
Carlotta D'Este
Keyword(s):  
Performance Evaluation ◽  
Decision Process ◽  
Financial Analysts ◽  
Listed Companies ◽  
Financial Statement ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Gains And Losses ◽  
The Impact

The reporting of comprehensive income is becoming increasingly important. After the introduction of Other Comprehensive Income (OCI) reporting, as required by the 2007 IAS 1-revised, the IASB is currently seeking inputs from investors on the usefulness of unrealized gains and losses and on the role of comprehensive income. This circumstance is of particular relevance in code law countries, as local pre-IFRS accounting models influence financial statement preparers and users. This study aims at investigating the role played by unrealized gains and losses reporting on users' decision process, by examining the impact of OCI on the Italian listed companies RoE ratio and by surveying a sample of financial analysts, also content analysing their formal reports. The results show that the reporting of comprehensive income does not affect the financial statement users' decision process, although it statistically affects Italian listed entities' performance.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

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