scholarly journals Cash Flow Ratios for Evaluating Performance in Nepalese Commercial Banks

2022 ◽  
Vol 10 (1) ◽  
pp. 48-52
Author(s):  
Naba Raj Adhikari
Keyword(s):  
Research Design ◽  
Cash Flow ◽  
Commercial Banks ◽  
Annual Reports ◽  
Analytical Research ◽  
Operating Cash Flow ◽  
The Government

The purpose of this paper is to examine and analyze the performance of Nepalese commercial banks through cash flow ratios. Descriptive as well as analytical research design has been used. All the government owned commercial banks has been taken as the sample of the study using judgmental technique. Sufficiency and efficiency ratios has been used for evaluating the performance of the concerned commercial banks. Data have been collected through the annual reports of respective banks covering for the financial year 2017/2018 to 2019/2020. All the banks are efficient to generate operating cash flow from sales and continued activities. However the cash generation from continued activities and asset utilization revealed sound in NBL and RBB than ADB in 2019/2020. Cash flow sufficiency revealed similar trends in all banks.

scholarly journals OPERATING CASH FLOW ON EARNINGS MANAGEMENT: EVIDENCE FROM NIGERIAN BANKS

2020 ◽  
pp. 53-63
Author(s):  
Benjamin Osisioma ◽  
Pius Okoye ◽  
Raymond Ezejiofor ◽  
Janefrances Okoye
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Cash Flows ◽  
Annual Reports ◽  
Ex Post ◽  
Ex Post Facto ◽  
Negative Effect ◽  
Operating Cash Flow ◽  
Cash Flow Forecast ◽  
Operating Capability

This study assesses the effect of operating cash flow on earnings management of Nigerian Banks. The study adopted Ex post Facto research design. The study used sample of fifteen (15) Nigerian banks from 2010 to 2019. Data for the study was collected from annual reports and accounts of the banks. Regression analysis was used to test the hypothesis with the aid of E-view 9.0. Based on this, the study revealed that operating activities are not statistically significant and have a negative effect on total accruals earnings of Nigerian banks. The study concludes that the importance of risk management activities is aimed at reducing future cash flow. Based on this, the researcher recommended among others that managers should be more likely to opportunistically boost operating cash flows if the firm has a cash flow forecast like engaging in principal financing source for maintaining the operating capability of the entity in terms of repaying loan and making new investment.

scholarly journals Determinant of Stock Market Prices in Nepal: A Case of Commercial Banks

2021 ◽  
Vol 12 (2) ◽  
pp. 1
Author(s):  
Sudip Wagle
Keyword(s):  
Stock Market ◽  
Commercial Banks ◽  
Stock Price ◽  
Market Price ◽  
Positive Association ◽  
Annual Reports ◽  
Secondary Source ◽  
Significant Positive Association ◽  
The Government ◽  
Price Instability

<p>Equity share investment is one of the key investment paths that provide significant returns for investors but, unusual stock price instability makes confusion for them, as well as troubles for policymakers and the government authorities. This study aims to identify the empirical variables that influence the stock market price in commercial banks for 2015/16 to 2019/20 using a set of dependent and independent variables. The study is based on 130 observations from 26 commercial banks (out of 27) in Nepal using a secondary source and the information obtained from annual reports. The descriptive and causal-comparative research design was employed. For that, mean, standard deviation, correlation and regression analysis techniques have been used. The results revealed that Market to Book proportion (M/B), Price-earnings proportion (P/E) and Earning Yield proportion (E/Y) have a significant positive association with the stock market price. In contrast, the Dividend Yield proportion (D/Y) has a positive but insignificant impact on the stock market price. The finding of this study is valuable to the curious investors, concerned bankers, academicians and government authorities, which help them to more about the stock market’s returns and likelihood in the country.</p>

scholarly journals The Impact of COVID-19 on the Green Banking of Financial Institutions in an Emerging Economy: Implications for the Green Economic Recovery

2021 ◽  
Author(s):  
Abu Bakkar Siddik ◽  
Guang-Wen Zheng
Keyword(s):  
Environmental Management ◽  
Financial Institutions ◽  
Commercial Banks ◽  
Secondary Data ◽  
Policy Implications ◽  
Economic Recovery ◽  
Annual Reports ◽  
The Government ◽  
Solar Powered ◽  
The Impact

This study aims to identify the COVID-19 impact on the green banking activities including green financing of banks and non-bank financial institutions (NBFIs) during the pandemic. Besides, this study also reveals the in-house environmental management of banks and NBFIs during the COVID-19 outbreak. To analyze the impact of the pandemic on green banking activities, secondary data were obtained from the quarterly and annual reports of Bangladesh Bank (BB) on green banking activities, annual reports and websites of the sample banks and NBFIs in Bangladesh for the period 2020&ndash;2019. The study utilized descriptive statistics, relative percentage changes, and varying tables and graphs to analyze the obtained secondary data. Consequently, the empirical findings revealed that, compared to the pre-pandemic period, banks&rsquo; total green financing rose by 7.26% during the pandemic, while total green financing of NBFIs plummeted by 18.53% during the same period. In addition, the category-wise results indicate that green financing of the private commercial banks (PCBs) decreased by 11% during the COVID-19 pandemic, contrasting the 56.54% increase witnessed by the state-owned commercial banks (SOCBs) during the same period. Interestingly, our findings showed that green financing of foreign-owned commercial banks (FCBs) during the pandemic increased by 78.69% in 2020 compared to 2019. During the same period, BB refinancing scheme for green products/initiatives of banks and NBFIs grew by 76.97%. The results further showed that the PCBs and FCBs&rsquo; in-house environmental management expanded during the outbreak except for the number of solar-powered ATM booths, which dropped by 68.25% for PCBs and 9.09% for FCBs. On the other hand, SOCBs&rsquo; in-house environmental management grew during the pandemic. Furthermore, the results indicate that the Bangladeshi banks&rsquo; automation towards green banking were satisfactory during the pandemic. Therefore, major policy implications for the green economic recovery of the government, BB, and mangers of the banks and financial institutions in emerging economies like Bangladesh were discussed.

scholarly journals Pengaruh Leverage, Arus kas Operasi, Ukuran Perusahaan dan Fixed Asset Intensity terhadap Keputusan Revaluasi Aset tetap (Studi Empiris pada Bank Umum yang Terdaftar di BEI Periode 2012 s.d. 2016)

2018 ◽  
Vol 5 (2) ◽  
pp. 129-142
Author(s):  
Sudrajat Sudradjat ◽  
Nurmala Ahmar ◽  
JMV Mulyadi
Keyword(s):  
Commercial Bank ◽  
Cash Flow ◽  
Financial Reporting ◽  
Firm Size ◽  
Commercial Banks ◽  
Financial Statements ◽  
Fair Value ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Operating Cash Flow

Implementation of financial statement preparation for public companies in Indonesia has shifted from Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) starting in 2012. GAAP practices emphasize to users to find the best terms for a transaction, while IFRS emphasizes principles of fair value in the presentation of financial statements. The Financial Position Report which has adopted IFRS requires that the fixed assets be presented at fair value, so that the financial statements presented to external parties reflect the current value of fixed assets owned by the company. This study aims to investigate the effect of leverage, operating cash flow, firm size and fixed asset intensity to the decision of commercial banks to conduct a revaluation. Commercial Bank that became the object of research is a commercial bank listed on the BEI with observation period starting in 2012 - 2016. Independent variable are leverage, operating cash flow, firm size and fixed asset intensity. Testing on the research model using Hosmer & Lemeshow Test, Omnibus, Nagelker R Square. While testing the hypothesis using Logistic Regression Test. The results of the analysis in hypotesis testing showed that leverage, firm size and fixed asset intensity significantly influence the decision of commercial banks to conduct a revaluation. While operating cash flow has no effect on the decision of commercial banks to conduct a revaluation.

scholarly journals Relevance of Kautilya’s tax system in Modern Economy of Nepal

2020 ◽  
pp. 90-98
Author(s):  
Dil Nath Dangal
Keyword(s):  
Comparative Study ◽  
Research Design ◽  
Tax System ◽  
Modern Economy ◽  
Analytical Research ◽  
The Government

Taxes, usually regarded as an unpleasant subject, are compulsory levies for the general purposes of the government. The objective of this article is to make comparative study between Kautilya tax system and modern tax system of Nepal. For methodology that helps meet the objective of this study, historical and analytical research design has been used. Based on this objective and methodology, this study finds many concepts of Nepali-modern tax system are profoundly influenced by the tax system of Kautilya.

scholarly journals Board Gender Heterogeneity, Corporate Diversification and Cash Flow Performance of Deposit Money Banks in Nigeria: An Independent and Joint Effect Analysis

2021 ◽  
pp. 47-57
Author(s):  
Chinedu Jonathan Ndubuisi ◽  
Akwuobi Bridget Udekwesili ◽  
Onyeogubalu Ogochukwu Nkiru
Keyword(s):  
Research Design ◽  
Cash Flow ◽  
Joint Effect ◽  
Annual Reports ◽  
Corporate Diversification ◽  
Effect Analysis ◽  
Ex Post ◽  
Ex Post Facto ◽  
Multiple Regression Technique ◽  
Purposive Sample

The objective of this study was to examine the effect of board gender heterogeneity and corporate diversification on cash flow performance of Deposit Money Banks (DMBs) in Nigeria. The study specifically examined the effect of gender heterogeneity and business subsidiary on operating, investing and financing cash flow performances. The study adopted the ex-post facto research design; as the goal is not to manipulate any variable but rather to establish effect. The population comprised quoted DMBs and the sample restricted to a purposive sample of six (6) banks whose annual reports were accessible for the period of 2005-2020 which is the time scope of this study. The data were analysed using the multiple regression technique. The results showed that gender heterogeneity and corporate diversification does not have a statistically significant effect on cash flow performance jointly and individually. Based on these findings, the study recommended that Gender heterogeneity should be allowed on the boards of DMBs not necessarily to promote cash flow performance, but for equity, fairness and relative peace as supported by previous literature.

scholarly journals Green Finance During the COVID-19 Pandemic and Beyond: Implications for Green Economic Recovery

2021 ◽  
Author(s):  
Abu Bakkar Siddik ◽  
Guang-Wen Zheng
Keyword(s):  
Financial Institutions ◽  
Commercial Banks ◽  
Negative Impact ◽  
Secondary Data ◽  
Policy Implications ◽  
Economic Recovery ◽  
Annual Reports ◽  
Green Finance ◽  
The Government ◽  
The Impact

The main purpose of study is to identify the impact of COVID-19 pandemic on the green financing of banks and non-bank financial institutions (NBFIs) in an emerging economy such as Bangladesh. Also, this study shows the green banking activities of the banks and NBFIs during the pandemic. To analyze the impact of the pandemic on green financing, secondary data were obtained from the quarterly and annual reports of Bangladesh Bank (BB) on green financing as well as the annual reports and websites of 61 banks and 34 NBFIs in Bangladesh for the period 2021&ndash;2019. Subsequently, the study deployed dependent t-test statistics, growth rate (year-on-year), descriptive statistics, relative percentage changes, and varying tables and graphs to analyze the obtained secondary data. The empirical findings revealed that during the COVID-19 pandemic, there was an increase in green finance for all banks and NBFIs compared to before the epidemic, indicating that the pandemic had no negative impact on the total green finance growth of all banks and NBFIs. On the other hand, compared to the pre-pandemic period, bank-wise growth in green financing was higher for state-owned commercial banks (SOCBs), specialized banks (SDBs), and private commercial banks (PCBs) but lower for foreign-owned commercial banks (FCBs) during the COVID-19 epidemic. This suggests that the pandemic does not affect the expansion of green finance by SOCBs, SDBs and PCBs but significantly impacted the growth of green financing by FCBs. Furthermore, the research findings showed that the total outstanding and classified loans within the green finance investment decrease for both banks and NBFIs during the COVID-19 pandemic. The results indicated that the Bangladeshi banks&rsquo; level of automation towards green banking were satisfactory during the pandemic. Therefore, major policy implications for the green economic recovery by the government, BB, and managers of the banks and financial institutions in emerging economies like Bangladesh were discussed.

Analyzing the figures of consolidated statement of cash flows of the world's biggest publicly traded oil and gas corporations

2020 ◽  
Vol 19 (6) ◽  
pp. 1101-1120
Author(s):  
O.V. Shimko
Keyword(s):  
Public Sector ◽  
Cash Flow ◽  
Oil And Gas ◽  
Cash Flows ◽  
Annual Reports ◽  
Capital Expenditures ◽  
Publicly Traded ◽  
The Public ◽  
Statement Of Cash Flows ◽  
Oil And Gas Companies

Subject. The article investigates key figures disclosed in consolidated cash flow statements of 25 leading publicly traded oil and gas companies from 2006 to 2018. Objectives. The focus is on determining the current level of values of the main components of consolidated statement of cash flows prepared by leading publicly traded oil and gas companies, identifying key trends within the studied period and factors that led to any transformation. Methods. The study draws on methods of comparative and financial-economic analysis, as well as generalization of materials of consolidated cash flow statements. Results. The comprehensive analysis of annual reports of 25 oil and gas companies enabled to determine changes in the key figures and their relation in the structure of consolidated cash flow statements in the public sector of the industry. It also established main factors that contributed to the changes. Conclusions. In the period under study, I revealed an increase in cash from operating activities; established that capital expenditures in the public sector of the industry show an overall upward trend and depend on the level of oil prices. The analysis demonstrated that even integrated companies’ upstream segment prevail in the capital expenditures structure. The study also unveiled an increase in dividend payments, which, most of the time, exceeded free cash flows thus increasing the debt burden.

Pengaruh ROE, EPS, OCF, Size, DER, CR dan Growth Terhadap Kebijakan Dividen pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI)

2019 ◽  
Vol 14 (2) ◽  
pp. 80
Author(s):  
Crystha Armereo ◽  
Pipit Fitri Rahayu
Keyword(s):  
Cash Flow ◽  
Dividend Policy ◽  
Regression Result ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Equity Ratio ◽  
Operating Cash Flow

Abstract The objective of this research is to identify the influence of return on equity, earnings per share, operating cash flow, size, debt to equity ratio, current ratio, and growth to dividend payout. Data collected from manufacturing companies that listed on Indonesian Stock Exchange for three years period 2014 to 2016. Sample selected by using purposive sampling method. There are 38 companies meet the criteria and used as sample. The statistical method used in this research is multiple regression. Result of this research showed that return on equity, earnings per share, and growth have influence dividend payout but operating cash flow, size, debt to equity ratio, and current ratio have no influence towards dividend policy. Keywords: Dividend Policy, Return on Equity, Earnings per Share, Current Ratio,   Operating Cash Flow Size

An analysis of major environmental threats to human security in Nepal

2020 ◽  
Vol 4 (1) ◽  
pp. 129-139
Author(s):  
Naresh Bhakta Adhikari
Keyword(s):  
Climate Change ◽  
Agricultural Production ◽  
Human Security ◽  
Well Being ◽  
Environmental Security ◽  
Government Action ◽  
Environmental Threats ◽  
Environmental Threat ◽  
Analytical Research ◽  
The Government

The paper mainly analyses the environmental threats focusing on climate change to human security in Nepal. Major aspects of human security are interlinked and interconnected in our context. Among them, human security offers much to the vibrant field of environmental security in Nepal. Environmental threats are linked to the overall impact on human survival, well-being, and productivity. A great deal of human security is tied to peoples’ access to natural resources and vulnerabilities to environmental change. The major environmental threats in our context is the climate change which have widespread implications for Nepal, causing impacts to water availability, agricultural production, forestry, among many other detrimental effects. The critical threat of environmental security needs to be taken into serious consideration to save our succeeding generation. This article primarily interpreted the government action towards emerging environmental threat based on realist approach. For the study of theme of this article, descriptive and analytical research has been used to draw present major environmental threats in Nepal. With consideration to factors, this article attempted to identify the major environmentally vulnerable areas that are likely to hamper the overall status of human security in Nepal. This paper also tried to suggest the measures to enhance the environmental security considering prospects and policy focusing on Nepalese diverse aspects.

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