scholarly journals The importance of the role of financial analysis  in making investment decisions in securities - Case Study: Khartoum Stock Exchange: أهمية دور التحليل المالي في اتخاذ القرارات الاستثمارية في الأوراق المالية دراسة حالة: سوق الخرطوم للأوراق المالية

2021 ◽  
Vol 5 (17) ◽  
pp. 99-79
Author(s):  
Waleed Alsayed Almahdi Ahmed Waleed Alsayed Almahdi Ahmed
Keyword(s):  
Financial Analysis ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Financial Statements ◽  
Research Problem ◽  
Sufficient Information ◽  
The Right ◽  
Rational Investment

This research aimed at the followings: Identifying the important role of financial analysis depending on information cited on financial statements and reports in making the right investment decision in Khartoum Stock Exchange. Adopting a reliable financial analysis that can assist to analyze and evaluate the financial and non-financial information to make decisions of buying، selling or reserving stocks with rational investment decisions at Khartoum Stock Exchange. In order to discuss the research problem، the researcher tests the hypotheses: The rational financial analysis is considered an effective tool in making a good investment decision, the accounting information helps investors in stock markets in making the right investment decision. The research adopts the deductive methodology to formulate the research problem and hypotheses; the inductive method to collect data from primary and secondary sources; the historical method to tackle the previous studies; whereas the analytical-descriptive method to test the validity of the hypotheses. The important results of the research could be summarized as Adopting modern financial analysis techniques provide information that help in making the right investment decisions Failure to make the rational investment decision is related to inefficiency of the information and financial reports depended upon in each stage of making investment decision and Whereas the most important recommendations are to adopt modern techniques in analyzing financial statements by using SPSS. Provide sufficient information about stock exchange rates and dealings regularly on the internet websites and workshop papers.

scholarly journals The Significance of Financial Analysis Methods in the Rationalization of Investment Decisions in Stock Market – The Case of Khartoum Stock Exchange, During the Period from 2014  to 2018 –: أهمية استخدام أساليب التحليل المالي في ترشيد قرارات الاستثمار في سوق الأوراق المالية – دراسة حالة سوق الخرطوم للأوراق المالية خلال الفترة 2014 - 2018 –

2020 ◽  
Vol 4 (10) ◽  
Author(s):  
Mustafa Mohammed Zain, Asim Hassan Mohammed
Keyword(s):  
Decision Making ◽  
Stock Market ◽  
Financial Analysis ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Financial Statements ◽  
Financial Data ◽  
Descriptive Approach

This research aimed primarily to clarify the extent of the significance of financial analysis tools in the rationalization of investors’ decisions in the Khartoum Stock Exchange. This is, however, will be effected by identifying the role of financial analysis using financial ratios to provide information to make a sound decision. To achieve this objective, the research used the analytical descriptive approach, since the same conforms to such types of researches. To affect this, the research relied basically on the annual financial data of the case study. Based on said account, the research has reached a number of findings, the most significant of which, are the following: The utilization of trend analysis reporting in the Khartoum Stock Exchange has a great significance in the performance evaluation of the stock market. The liquidity ratios as a tool for financial statements analysis deemed as a perfect indicator in the process of decision making in the stock market. The debt ratios are the most significant tools in the financial analysis of the published financial statements, which help investors to take sound investment decisions.

scholarly journals EFFECT OF EMOTIONAL INTELLIGENCE AND FINANCIAL LITERACY ON INVESTMENT DECISION MAKING WITH A MEDIATING ROLE OF RISK PERCEPTION

2014 ◽  
Vol 02 (02) ◽  
pp. 12-20
Author(s):  
Sahar Parvez ◽  
Keyword(s):  
Emotional Intelligence ◽  
Risk Perception ◽  
Financial Literacy ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Mediating Role ◽  
Investment Decision Making ◽  
The Impact

This research paper examines the impact of emotional intelligence and financial literacy on investment decision with a mediating role of risk perception. The data is collected by using questionnaire, from a sample of 152 investors, from stock exchange and banks. The results support that to make adequate investment decisions, investors should be financially literate and have control on their emotions. However, risk perception of investors does not mediate this relationship.

scholarly journals The Impact of Investment Decision and Funding on Financial Performance and Firm Value

2019 ◽  
Vol 8 (2) ◽  
pp. 103
Author(s):  
Hadi Santoso
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
The Right ◽  
The Impact ◽  
Selection Of

Managers who are responsible for the management of companies are faced with two important decisions - investment and funding. The right investment decisions and choice of funding sources are important because they affect the company's financial performance. The selection of the types of assets to be invested and the right types of financing sources result in optimal returns for the company. It reflects good company performance and future prospects. In addition, optimal return is a good sign for investors. Companies that perform well experience increase in the value of their firm. This study examined the effect of investment decisions and the selection of appropriate sources of funds on the performance of the company and the consequent impact on the firm value. The study was conducted in two parts. The first part examined the effect of investment decisions on long-term assets with long-term funding on the rate of return and firm value. The second part examined the effect of investment decisions on the company's short-term assets and funding for financial performance and firm value. The case study used in this research is a consumer goods sub-sector company listed on the Indonesia Stock Exchange in the period 2010 to 2017. Path analysis is the data analysis tools that was used. The results of data analysis showed that the asset structure has an effect on financial performance and firm value. The capital structure affects the financial performance but does not affect the firm value of the company. Financial performance was measured by ROI.

scholarly journals The Role of Financial Analysis in Assessing the Prices of Shares of Jordanian Industrial Joint Stock Companies Listed on the Amman Stock Exchange

2019 ◽  
Vol 11 (6) ◽  
pp. 120
Author(s):  
Bahaa Sobhi AbdeLatif Awwad ◽  
Ammar Zakaria Abdallh Salem
Keyword(s):  
Market Share ◽  
Financial Analysis ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Share Price ◽  
Financial Ratios ◽  
Working Capital ◽  
Financial Leverage ◽  
Amman Stock Exchange

This study aimed to highlight the role of financial ratios in evaluating the prices of shares of Jordanian industrial joint stock companies listed on the Amman Stock Exchange; it also aimed to show which of these ratios has a more influential impact on these prices. The researcher conducted a test study survey to analyze the published data of (73) Jordanian industrial joint stock companies. The study sample (n= 18) formed about (25%) of the total population of the companies listed on the Amman Stock Exchange during the period 2010-2017. The researcher used the multiple regression method to identify the correlations between the financial ratios and the market share prices of the Jordanian industrial joint-stock companies. The results of the study showed a statistically significant effect for the Ratio of Circulation (CR), the Quick Ratio (QR), the Profit Per Share (EPS), the Return on Equity (ROE), the Debt Ratio (DR), the Total Assets Turnover (TAT), the Price- to- Earnings Ratio (PER), and the Price- to- Book Value Ratio (PBVR) on the market share price of the Jordanian industrial joint stock companies. However, the study showed no statistically significant effect of the Degree of Financial Leverage (DOL) and the rate of Working Capital Turnover (WCT) on the prices of these companies. In light of the study findings, the researcher recommended that all investors in the Amman Stock Exchange must have the know-how of the financial analysis, and to benefit from the expertise and knowledge of specialists in the financial analysis in order to rationalize their investment decisions and eventually take the best, decisive investment decisions. Companies should also consider the importance of financial leverage ratios and working capital turnover that may be reflected on the value/prices of their shares.

Role of financial and non-financial information in determining individual investor investment decision: a signaling perspective

2020 ◽  
Vol 9 (2) ◽  
pp. 261-278
Author(s):  
Muhammad Naveed ◽  
Shoaib Ali ◽  
Kamran Iqbal ◽  
Muhammad Khalid Sohail
Keyword(s):  
Corporate Reputation ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Individual Investors ◽  
Content Type ◽  
Nonfinancial Information ◽  
Mediating Role ◽  
Proposed Model

PurposeThe purpose of this study is to examine the role of financial and nonfinancial information in determining individual investor's investment decisions by analyzing the mediating effect of corporate reputation.Design/methodology/approachThe approach of this study is deductive; therefore, the quantitative strategy is used for data collection. Primary data are collected from individual investors actively involved in stock trading at Pakistan Stock Exchange (PSX). Structural equation modeling is used to assess structural relationships.FindingsThe key findings of this study posit that financial and nonfinancial information positively influence an individual investor's investment decision. This study also provides empirical evidence confirming the mediating role of corporate reputation. Categorically, the findings indicate that financial and nonfinancial information remain significant to build perceived corporate reputation and influence investor's investment decisions.Practical implicationshe proposed model presents novel insight into the individual investor's investment decision in the context of Pakistan. The findings of this study remain robust for firms listed on the stock exchange and individual investors involved in stock trading. The results of this study are substantial to individual investor's and broker for making informed financial choices. Moreover, the firms listed on the PSX can use the findings to establish improved corporate reputation through reporting detailed financial and nonfinancial information.Originality/valueStudies based on subjective measures in finance are lacking. This study contributes to the existing literature of behavioral finance by analyzing variations in investor's investment decisions explained by informational factors. The proposed model testifies the mediating role of corporate reputation in guiding investor's investment decisions, which has been overlooked by past studies. Therefore, this study seeks to fill this gap in the context of the PSX.

Role of Financial and Non-Financial Information in Shaping Trading Behavior: A Retail Investor’s Perspective

2020 ◽  
Vol 38 (3) ◽  
Author(s):  
Muhammad Naveed ◽  
Muzammal Ilyas Sindhu ◽  
Shoaib Ali
Keyword(s):  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Financial Information ◽  
Equation Modeling ◽  
Trading Behavior ◽  
Stock Trading ◽  
Retail Investors ◽  
Retail Investor

This study aims to examine the role of information disclosure in determining retail investor trading behavior. The approach of the study is deductive, while the quantitative strategy is adopted by using a survey questionnaire for data collection. Primary data was collected from 386 retail investors actively involved in stock trading at Pakistan Stock Exchange (PSX). Theoretical underpinning is based on the signaling theory. Covariance based structural equation modeling (SEM) has carried out to statistically examine the strength of the proposed model.The key findings of this study exhibit that on average, retail investors invest in firms with detailed financial and non-financial disclosures. The result also shows the intervening influence of perceived corporate image on retail investor decisions. Categorically, the finding of this study indicates that improved financial and non-financial disclosure practices support retail Investors to make sound stock investment decisions. The proposed model is novel to insight into the retail investor investment decision in the context of Pakistan.The results should be of interest to firms reporting detail and cohesive non-financial information with the presumption that it is requisite to influence the investor's investment decision making. The result reflects the mismatch between retail Investors' preferences and firm's information reporting practices, which in turn affect their appeal toward investment decisions. This study contributes to the comprehension of the information needs of retail investors and how it hailed their trading behavior.  The findings of the study remain robust to firms listed on a stock exchange and retail Investor involved in stock trading.

scholarly journals The role of pairing the RSI and the Japanese candlestick in making sure to choose the right time to sell and purchasing the stock Applied in a selected sample of companies listed in the Iraqi Stock Exchange

2019 ◽  
Vol 5 (1) ◽  
pp. 61
Author(s):  
Ammar Shihab Ahmed
Keyword(s):  
Stock Market ◽  
Stock Exchange ◽  
Investment Decision ◽  
Supply And Demand ◽  
Analytical Techniques ◽  
Technical Analysis ◽  
Analysis Techniques ◽  
Real Market ◽  
The Right

The issue of determining the appropriate timing for the decisions of buying and selling shares is one of the most important topics and the concern of all investors in the stock market, whether they are natural or Morality persons . This interest has been generated by many of those interested in technical analysis to invent techniques, methods and indicators for the purpose of analyzing the performance of the stock market. Maximize the chances of profit and reduce the chances of loss, and investors suffer from the problem of choosing the right time to conduct the sale or purchase of shares of different sectors and companies, and contribute technical analysis techniques in tracking the movement of the prices of those shares to indicate their direction If it is in the case of continuous rise or in the case of continuous decline, if the trend of the movement of shares in the case of continuous rise, this rise will not continue to the end must come a period of time in which prices fluctuate and change direction downward and vice versa in the case of continuous decline, Technical analysis techniques that move through the different graphics and shapes we can use and make use of in the timing of buying and selling shares. There are a lot of technical analysis techniques including Japanese candlesticks, RSI and many more, but important when we want to use We need to use at least two analytical techniques in order to avoid uncertainty in determining the real market trends and thus making the right investment decision, whether it is the sale of shares and the analysis of the mechanism of supply and demand.

Peran kepemilikan institusional, perencanaan pajak dan dewan komisaris asing terhadap nilai perusahaan

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Anita Ade Rahma ◽  
Lisa Nabawi ◽  
Ronni Andri Wijaya
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Total Sample ◽  
Tax Planning ◽  
Purposive Sampling ◽  
Institutional Leadership ◽  
Company Value

The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value

Pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Dina Patrisia ◽  
Muthia Roza Linda ◽  
Ursa Yulianti
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Positive Direction ◽  
Company Value

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on the value of the company. This research is classified as causative research. The populations in this study are all Manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study is using purposive sampling technique with a total sample of 213 samples. The data used is secondary data. The data analysis method used is multiple regression. The results showed that investment decision variables affect the value of the company in a positive direction, funding decisions affect the value of the company in a negative direction, and dividend policy affects the value of the company with a positive direction on Manufacturing companies listed on the IDX. With this research, it is expected that researchers who can further conduct research related to factors that influence the value of the company whose impact is higher than what researchers have met. By using different proxy and data processing methods to produce more accurate data processingKeywords: Investment decisions; funding decisions; dividend policy; company value

What's Happening to Profits at Cazenovia Creations?

2013 ◽  
Vol 8 (1) ◽  
pp. 24-29 ◽  
Author(s):  
Margaret Garnsey ◽  
Andrea Hotaling
Keyword(s):  
Financial Analysis ◽  
Financial Statements ◽  
Internal Controls ◽  
Net Income ◽  
Database Query ◽  
Microsoft Access ◽  
Level Data ◽  
Query Tool ◽  
Transaction Level

ABSTRACT In this case, students assume the role of an accounting professional asked by a client to investigate why net income is not as strong as expected. The students must first analyze a set of financial statements to identify areas of possible concern. After determining the areas to investigate, the students use a database query tool to see if they can determine causes by examining transaction level data. Finally, the students are asked to professionally communicate their findings and recommendations to their client. The case provides students with experience in using query-based approaches to answering business questions. It is appropriate for students with basic query and financial analysis skills and knowledge of internal controls. A Microsoft Access database with transaction details for the final seven months of the current year as well as financial statements for the current and prior year are provided.

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