scholarly journals Financial Performance Indicators: The Impact of Company’s Lifetime and Industry Type

2019 ◽  
Author(s):  
Tijana Obradović ◽  
Veljko Dmitrović ◽  
Marija Kuzmanović
Keyword(s):  
Financial Performance ◽  
Performance Indicators ◽  
Industry Type ◽  
The Impact

scholarly journals Banking Financial Performance Before and During the Covid 19 Pandemic in Indonesia: Analysis of Comparison Between Islamic and Conventional Banking

2021 ◽  
Vol 9 (1) ◽  
pp. 976-986
Author(s):  
Mister Candera, Amrah Muslimin, Dina Permatasari
Keyword(s):  
Multivariate Analysis ◽  
Financial Performance ◽  
Financial Institutions ◽  
Performance Indicators ◽  
Risk Profile ◽  
Economic Conditions ◽  
Islamic Finance ◽  
Islamic Banking ◽  
Financial Reports ◽  
The Impact

Banking is one of the financial institutions that is very influential on the economic conditions of a country. The level of banking liquidity is a reflection of the condition of the national economy. This study examines the differences in the financial performance of conventional banking and Islamic financial performance before and during the COVID-19 pandemic in Indonesia. The variables used to measure banking financial performance are risk profile, earnings, and capital. The data used are financial reports published by Otoritas Jasa Keuangan (OJK). The analysis used is the Multivariate Analysis of Variance (MANOVA). The results of the analysis found that there was no difference in the financial performance of Islamic banking on risk profile, earning, and capital indicators before and during the COVID-19 pandemic; there is no difference in the conventional financial performance of earning indicators before and during the Covid 19 pandemic; and there is no difference in the financial performance of conventional banking earning indicators during covid 19 and Islamic banking financial performance indicators of earning before covid 19. This analysis shows that the performance of Islamic finance is still able to deal with the impact of the COVID 19 pandemic in Indonesia.

scholarly journals IMPACT OF SELECTED DETERMINANTS OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE OF COMPANIES

2020 ◽  
Vol 14 (2) ◽  
pp. 12-23
Author(s):  
Janka Grofcikova
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Performance Indicators ◽  
Stock Exchange ◽  
Insurance Companies ◽  
Return On Assets ◽  
Return On Equity ◽  
Return On Sales ◽  
The Impact

The role of corporate governance (CG) is to ensure functioning of companies in accordance with their formulated objectives to ensure growth of corporate assets and satisfaction of the owners. In addition to management of the company, there are other stakeholders whose interests need to be considered in meeting the owners' objectives. These include creditors, employees, clients, and the wider context of the business. The aim of this paper is to explore and compare the impact of selected financial and non-financial determinants representing the interests of these groups on corporate financial performance. The influence of determinants of CG on financial performance, measured by return on assets (ROA), return on equity (ROE) and return on sales (ROS) indicators, is investigated by means of correlation analysis. The sample of enterprises used consists of non-financial joint-stock companies listed on the Bratislava Stock Exchange, insurance companies, and banks based in Slovakia. The findings show that each of the investigated determinants of CG affects financial performance of companies. ROA, ROE and ROS of share issuers are significantly influenced by the total equity (EQ), average remuneration (AR) and number of the Board of Supervisor members (BSM). With banks, performance indicators are only influenced by total personal costs (PC). ROA, ROE and ROS of all companies are influenced by the dividend ratio (DR), EQ, AR and BSM.

Do loyalty programs really matter for hotel operational and financial performance?

2018 ◽  
Vol 30 (5) ◽  
pp. 2195-2213 ◽  
Author(s):  
Nan Hua ◽  
Wei Wei ◽  
Agnes L. DeFranco ◽  
Dan Wang
Keyword(s):  
Financial Performance ◽  
Performance Indicators ◽  
Performance Indicator ◽  
Positive Impact ◽  
Empirical Support ◽  
Loyalty Programs ◽  
Loyalty Program ◽  
Cross Sectional ◽  
Content Type ◽  
The Impact

PurposeThis study aims to use a sample of 2,120 individual hotel properties between 2011 and 2013 to evaluate the impact of loyalty programs on hotel operational and financial performance.Design/methodology/approachThis study provides empirical support for the impact of loyalty program based on both cross-sectional and panel data analyses and uses the instrumental variable technique to avoid potential heteroscedasticity, autocorrelation and simultaneity issues.FindingsFindings of this study show that loyalty program expenses have a significant and positive impact on all three operational performance indicators of RevPAR, ADR and Occupancy and the financial performance indicator of gross operating profit.Research limitations/implicationsThis study suggests that the benefits of loyalty programs should be understood against the backdrop of a reasonable set of controlled variables such as e-commerce, franchise, advertising, other marketing expenses, hotel size and hotel chain scales.Originality/valueGiven the conflicting viewpoints about the positive and negative impacts of loyalty programs, and that the literature is scant on empirical validation of the impact of loyalty programs on the overall operational and financial performance of hotel properties, this study is an early attempt to empirically test the impact of loyalty programs on a number of hotel operational and financial performance indicators by using an extensive list of individual hotel properties between 2011 and 2013.

scholarly journals The impact of modern management accounting techniques in evaluating the financial performance of Iraqi companies

2017 ◽  
Vol 3 (2) ◽  
pp. 619
Author(s):  
Suad Adnan Noman
Keyword(s):  
Financial Performance ◽  
Value Chain ◽  
Performance Indicators ◽  
Management Accounting ◽  
Local Market ◽  
Managerial Accounting ◽  
Modern Management ◽  
Quality Costs ◽  
Definition Of ◽  
The Impact

The goal of current research to study and analyze management accounting tools in terms of concept and species, as well as the definition of the financial performance of economic units, and to highlight the importance of modern management accounting tools as a system of information serves the company researched management in determining the direction by seeking to produce and deliver a product that contribute to it all value chain activities in the company conveyed to quality desired the customer at a price that accept and be prepared to pay compared to the various presentations offered by competitors existing in the local market, has focused problematic research on the impact of managerial accounting tools to improve the financial performance indicators, which included research in his theoretical most modern management accounting tools, the modalities of the financial performance of economic units of measure, the General Company for the manufacture of batteries chosen as one of the formations and the Ministry of industry as a sample to the research, the research sample for the years (2012 - 2016) of the sections of planning and production data were collected from the company, were analyzed according to modern trends of management accounting has been reached Find a set of results, most notably the results of the analysis of indicators of the company research sample a significant reduction in the actual production levels for the annual energies planned levels during the period from 2012 until the end of 2016, while bypassing the actual defective on the allowable ratio in the stages of the production process all of the battery liquid ratios, this has led to a rise in the total actual costs of production, especially of them low-quality costs (represented by the failure of internal and external failure costs).

Economic Indicators of Primary Milk Producers’ Co-Operative Societies

2012 ◽  
Vol 1 (3) ◽  
pp. 1-19 ◽  
Author(s):  
Debnarayan Sarker ◽  
Bikash Kumar Ghosh
Keyword(s):  
Financial Performance ◽  
Performance Indicators ◽  
West Bengal ◽  
Positive Impact ◽  
Profit Efficiency ◽  
Primary Level ◽  
Performance Variables ◽  
The Impact ◽  
Dairy Development

This paper examines the physical and financial performance of some primary dairy co-operatives in West Bengal state in India. It suggests that financial performance indicators dominate over physical ones, and all the dominating variables have long term positive impact on Primary milk Producers’ Cooperative Societies (PMPCSs). The significant impact of financial performance variables contributes to high profit efficiency for all primary dairy cooperative societies under study. When the profit efficiency is measured only on the basis of financial performance indicators the score of efficiency for all the PMPCSs lies between 90% and 100% level suggesting that all PMPCSs perform well when the performance of PMPCSs is judged only on the basis of financial performance indicators. But when they are judged by the combined effect of both physical and financial performance indicators, all PMPCSs are not performing well because the impact of physical performance variables differs significantly among them. These results seem to suggest that in order to strengthen the dairy development programme on co-operative line at the primary level more emphasis should be given to these dominating physical and financial performance variables in general and physical dominating variables in particular.

أثر الأداء المالي للبنوك وقيمتها السوقية على المسؤولية الاجتماعية دراسة تطبيقية على قطاع البنوك والخدمات المالية في بورصة فلسطين

2018 ◽  
Vol 5 (1) ◽  
pp. 515-544
Keyword(s):  
Social Responsibility ◽  
Financial Performance ◽  
Significant Relationship ◽  
Performance Indicators ◽  
Market Value ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Return On Equity ◽  
Earnings Per Share ◽  
The Impact

ملخص: تهدف هذه الدراسة لمعرفة أثر كل من مؤشرات الأداء المالي ومؤشرات القيمة السوقية على المسؤولية الاجتماعية في البنوك المدرجة في بورصة فلسطين خلال الفترة الواقعة (2011 – 2017). واعتمدت الدراسة على المنهج الاستقرائي للجانب النظري والمنهج الاستنباطي التحليلي للجانب التطبيقي للدراسة. أظهرت نتائج الدراسة التطبيقية وجود علاقة إيجابية (طردية) بين كل من العائد على الموجودات، والعائد على حقوق الملكية، وعائد السهم، ومؤشر Tobin’s Q، وملاءمة رأس المال على المسؤولية الاجتماعية، وعلاقة سلبية (عكسية) بين باقي متغيرات الدراسة، ونتيجة ثبوت وجود علاقات فقد تم تطبيق نموذج الانحدار الخطي المتعدد باستخدام اختبار (F)، حيث تم قبول جميع الفرضيات الصفرية بعدم وجود علاقة ذات دلالة إحصائية بين متغيرات الدراسة على المسؤولية الاجتماعية، ماعدا متغير العائد على حقوق الملكية وعائد السهم فقد تم قبول الفرض العدم عند مستوى معنوية أقل من (0.05) وعلية يوجد أثر ذو دلالة إحصائية بين مؤشرات الأداء المالي التقليدية الممثلة في العائد على حقوق الملكية وعائد السهم على المسؤولية الاجتماعية. توصي الدراسة بضرورة قيام سلطة النقد الفلسطينية بدورها في الإشراف على البنوك والتأكد من نسبة المساهمة في المسؤولية الاجتماعية تساوي 2% من صافي الربح على الأقل، وتقديم مكافآت لكل من يلتزم. الكلمات المفتاحية: المسؤولية الاجتماعية، الأداء المالي، القيمة السوقية. Abstract The aim of this study is to investigate the impact of both the financial performance indicators and the market value indicators on social responsibility in the banks listed on the Palestine Stock Exchange during the period (2011-2017). The study used the inductive method for the theoretical part and the deductive analytical approach for the applied part of the study.The results of the applied study showed a positive relationship between the Return on assets, Return on equity, Earnings per share, Tobin’s Q and capital adequacy on Social Responsibility, and negative relation between other variables of the study, There were no statistically significant relationship between the variables of the study on social responsibility, except for the variable return on equity and return on stock. The null hypothesis was accepted at a lower level of significance of (0.05). There is a statistically significant effect between the traditional financial performance indicators represented in thereturn on equity and earnings per share on social responsibility.The multiple linear regression model was applied using the (F-Test) to proof the existence of relationships. All zero hypotheses were accepted. There was no statistically significant relationship between the variables of the study on social responsibility except the variable Return on equity and Earnings per share. Less than (0.05). Accordingly, There is statistically significant impact between the traditional financial performance indicators represented in the return on equity and earnings per share on social responsibility.The study recommends that the Palestinian Monetary Authority should also supervise the banks and ensure that the contribution of social responsibility is equal to at least 2% of the net profit and provide rewards to all those who commit.Keywords: Social Responsibility (SR), financial performance, Market Value. Keywords: Social Responsibility (SR), financial performance, Market Value

scholarly journals Banking Financial Performance Before and During the Covid 19 Pandemic in Indonesia

2021 ◽  
Vol 9 (11) ◽  
pp. 352-356
Author(s):  
Muhammad Riyadhi Saputra
Keyword(s):  
Multivariate Analysis ◽  
Financial Performance ◽  
Financial Institutions ◽  
Performance Indicators ◽  
Risk Profile ◽  
Economic Conditions ◽  
Islamic Finance ◽  
Islamic Banking ◽  
Financial Reports ◽  
The Impact

Banking is one of the financial institutions that is very influential on the economic conditions of a country. The level of banking liquidity is a reflection of the condition of the national economy. This study examines the differences in the financial performance of conventional banking and Islamic financial performance before and during the COVID-19 pandemic in Indonesia. The variables used to measure banking financial performance are risk profile, earnings, and capital.The data used are financial reports published by Otoritas Jasa Keuangan (OJK). The analysis used is the Multivariate Analysis of Variance (MANOVA). The results of the analysis found that there was no difference in the financial performance of Islamic banking on risk profile, earning, and capital indicators before and during the COVID-19 pandemic; there is no difference in the conventional financial performance of earning indicators before and during the Covid 19 pandemic; and there is no difference in the financial performance of conventional banking earning indicators during covid 19 and Islamic banking financial performance indicators of earning before covid 19. This analysis shows that the performance of Islamic finance is still able to deal with the impact of the COVID 19 pandemic in Indonesia.

Relationship between Free Cash Flow and Corporate Performance Evidence from the Listed Real Estate Companies in China

2014 ◽  
Vol 556-562 ◽  
pp. 6445-6448
Author(s):  
Hong Zhou ◽  
Shuai Geng ◽  
Lu Zhuang Wang
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Cash Flow ◽  
Performance Indicators ◽  
Corporate Performance ◽  
Principal Component ◽  
Free Cash Flow ◽  
And Performance ◽  
Key Indicators ◽  
The Impact

There is no consensus on the impact of free cash flow upon corporate performance. Based on the data from 2006-2012 of all listed real estate companies in China, authors studied the relationship between the free cash flow and performance of these firms. Using principal component analysis and regression analysis, key financial performance indicators were calculated out of 18 financial performance indicators, and these key indicators of sample companies were correlated to their free cash flow. The results showed that the free cash flow of a company is negatively linear-correlated to its performance, i.e., too much free cash flow will lead the corporate performance to decline. Therefore, the investors and the managers should avoid business inefficient because of too much free cash flow, which triggers the investment risk and loss.

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