scholarly journals A Study on Performance Evaluation of Agricultural Listed Companies Based on DEA

2017 ◽  
Author(s):  
Yiting Yuan
Keyword(s):  
Performance Evaluation ◽  
Listed Companies

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.

Performance Evaluation of Agriculture and Forestry Biomass Energy Listed Companies

2014 ◽  
Vol 1051 ◽  
pp. 1040-1044
Author(s):  
Si Yi Wang ◽  
Feng Mi
Keyword(s):  
Performance Evaluation ◽  
Technical Efficiency ◽  
Empirical Analysis ◽  
Index System ◽  
Production Efficiency ◽  
Evaluation Model ◽  
Listed Companies ◽  
Biomass Energy ◽  
Countermeasures And Suggestions ◽  
Energy Companies

In this paper we applied the DEA model to the performance evaluation of the agriculture and forestry biomass energy companies. By constructing the corresponding evaluation model and index system, we conducted an empirical analysis with the dates of 8 companies from 2009 to 2012. The results state that the technical efficiency of the companies is low when compared with other industries and though many companies are under the condition of input slacks, their production efficiency still grew incrementally. Finally, this paper put forward countermeasures and suggestions for promoting the development of forestry biomass energy listed companies.

scholarly journals USING A HYBRID DECISION-MAKING MODEL TO EVALUATE THE SUSTAINABLE DEVELOPMENT PERFORMANCE OF HIGH-TECH LISTED COMPANIES

2016 ◽  
Vol 17 (3) ◽  
pp. 331-346 ◽  
Author(s):  
Yih-Chang OU
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Performance Evaluation ◽  
Listed Companies ◽  
Investment Strategy ◽  
Management Decision ◽  
High Tech ◽  
Bottom Line ◽  
Ranking Problem ◽  
The Sustainable Development

In this study, we use a triple bottom-line concept including economic, social and environmental performance as the sustainable development performance evaluation categories for companies. Moreover, an integrated model based on grey relational analysis, decision-making trial and evaluation laboratory, analytic network process and the technique for order preference by similarity to ideal solution is proposed for solving a corporate sustainability performance evaluation and ranking problem. In order to verify the proposed model, we adopt 34 high-tech listed companies in Taiwan as the research object to measure companies’ sustainable development performance and ranking in 2013. The results can be used as an important basis for management decision-making, and can also serve as reference for banks and investors when developing investment strategy.

Sign in / Sign up

Export Citation Format

Share Document