scholarly journals Revenue and operational, financial performance of the leading Indian automobile companies of India: A relational mutual analysis

Accounting ◽  
2022 ◽  
Vol 8 (1) ◽  
pp. 65-74 ◽  
Author(s):  
Anis Ali
Keyword(s):  
Financial Performance ◽  
Automobile Industry ◽  
Rank Correlation ◽  
Operational Efficiency ◽  
Financial Resources ◽  
Business Organization ◽  
Earning Capacity ◽  
Financial Soundness ◽  
The Absolute ◽  
The Relationship

The operational and financial performance of the business organization is to be measured by its revenue, profit-earning capacity, and financial soundness to pay its debts. The profit of a business organization depends on the level of activities or revenue while the earning capacity defines and accelerates the absolute profit. Also, the financial soundness facilitates the resources and working capital to run the business activities to earn the profit. The operational efficiency enhances the profit margin while financial soundness increases the absolute profit by lifting the production level. The financial resources, operational efficiency, and revenue govern the profit of a business organization. The Indian automobile industry is the most prominent and contributing sector in the Indian economy. The study considers the relationship of revenue and profitability, financial resources to determine the relationship and mutual governance of revenue and profitability and revenue and financial resources. Financial ratios and statistical tools i.e. gross profitability and mean, coefficient of variation, rank correlation, and fixed base index applied to analyze the data of leading Indian automobile companies for the period 2011 to 2020. The study finds that the profitability and growth of the smaller leading Indian automobile companies are better than the higher revenue companies. Total resources or capital employed governs the revenue of the Indian automobile companies. The study recommends the study of cost composition of products of lower revenue leading Indian automobile companies.

Risk management and firm performance: the moderating role of supplier integration

2018 ◽  
Vol 118 (7) ◽  
pp. 1327-1344 ◽  
Author(s):  
Yongyi Shou ◽  
Wenjin Hu ◽  
Mingu Kang ◽  
Ying Li ◽  
Young Won Park
Keyword(s):  
Risk Management ◽  
Financial Performance ◽  
Operational Efficiency ◽  
Operational Performance ◽  
Content Type ◽  
Supplier Integration ◽  
Performance Effects ◽  
The Relationship ◽  
Moderating Role

PurposeThe purpose of this paper is to scrutinize the performance effects of supply chain risk management (SCRM). Besides financial performance, two aspects of operational performance are examined: operational efficiency and flexibility. Moreover, the authors explore the moderating role of supplier integration in the relationship between SCRM and operational performance.Design/methodology/approachA survey-based methodology was adopted. Based on the data from an international survey, this study applied the structural equation modeling and latent moderated structural equations approach to test the hypotheses.FindingsThe results indicate that SCRM positively influences both operational efficiency and flexibility, and has an indirect effect on financial performance. In addition, supplier integration enhances the impact of SCRM on operational flexibility, but does not moderate the relationship between SCRM and operational efficiency.Originality/valueThis study extends the existing literature by providing a comprehensive analysis of the performance effects of SCRM. It also provides managerial insights on both risk management and supplier integration.

scholarly journals Competitiveness of firms, performance and customer orientation measures – empirical survey results

2011 ◽  
Vol 59 (7) ◽  
pp. 195-202 ◽  
Author(s):  
Alena Klapalová
Keyword(s):  
Financial Performance ◽  
Customer Orientation ◽  
Rank Correlation ◽  
Correlation Coefficients ◽  
Spearman Rank Correlation ◽  
Empirical Survey ◽  
Several Variables ◽  
Survey Results ◽  
Post Hoc ◽  
The Relationship

The purpose of this paper is to presents results from two empirical surveys concerning selected factors which can be connected to customer orientation, performance and competitiveness of firms. The purpose of the surveys was also to reveal potential differences between sectors arising from not only the different influences of internal but as well as external environment. A survey instrument was developed to analyse the relationship between several variables measuring customer orientation of surveyed firms and between these factors and level of financial performance. Several statistical methods were applied to analyse the data, specifically descriptive statistics (means and standard deviations), one-way analysis of variance (ANOVA) with Bonferroni post-hoc test using financial performance for clustering firms and for assessment of potential differences of customer orientation criteria evaluation and Spearman rank correlation coefficients to assess the linear bivariate relationship between customer orientation variables. The results of ANOVA show that only the innovativeness is distinctive distinguishing criteria in conformity with the indicators of financial prosperity and that there are some differences between companies from two groups of sectors within the managers’ perception of customer orientation criteria performance.

Moderating effect of bank size on the relationship between financial soundness and financial performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Njagi Kirimi ◽  
Samuel Nduati Kariuki ◽  
Kennedy Nyabuto Ocharo
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Management Practices ◽  
Banking Sector ◽  
Optimal Level ◽  
Moderating Effect ◽  
Content Type ◽  
Study Results ◽  
Financial Soundness ◽  
The Relationship

PurposeThis study analyzed the moderating effect of bank size on the relationship between financial soundness and financial performance of commercial banks in Kenya.Design/methodology/approachThe study employed data from 39 commercial banks for ten years from 2009 to 2018. Panel data regression model was used to analyze data.FindingsThe study results established a negative moderating effect of bank size on the relationship between commercial banks' financial soundness and net interest margin (NIM) and return on assets (ROA) with the results indicating a correlation coefficient of −0.1699 and −0.218, respectively. However, an absence of moderating effect was established when return on equity (ROE) was used as a measure of financial performance.Practical implicationsThe paper finding recommends that banks' management and other policy makers should consider the effect of bank size while devising financial soundness policies to ensure optimal level of banks' financial soundness aimed at improving banks' financial performance. In addition, bankers associations should come up with policies to standardize asset quality management practices to ensure continuous positive performance of the banking sector.Originality/valueThe study shows the contribution and applicability of the theory of production in the banking sector.

scholarly journals The role of financial resources in SMEs' financial and environmental performance; the mediating role of green innovation

Green Finance ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 36-53
Author(s):  
Rizwan Ullah Khan ◽  
◽  
Hina Arif ◽  
Noor E Sahar ◽  
Arif Ali ◽  
...  
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Manufacturing Firms ◽  
Financial Resources ◽  
Green Innovation ◽  
Mediating Role ◽  
Green Practices ◽  
The Government ◽  
The Relationship

<abstract> <p>The current study investigates the influence of financial resources on environmental and financial performance with the mediating role of green practices (innovation) in manufacturing firms of the emerging economy, Pakistan. The research model and its proposed hypothesis was using 294 manufacturing firms' samples, for fruitful insights, the hypothesis was tested through a structured equation model using Smart PLS 3. Our results exhibited a positive and significant impact of financial resources on financial performance but not on environmental performance. However, green innovation fully mediates the relationship between financial resources and financial performance, while partially mediate the relationship between financial resources and environmental performance. Considering our insight, we suggest to the government that financially support the SMEs sector because they have a lack of tangible and intangible resources due to small size, and to easily adapt the green practices.</p> </abstract>

scholarly journals Supply chain performance, profitability and Liquidity: An analytical study of Indian pharmaceutical sector

Accounting ◽  
2021 ◽  
Vol 7 (6) ◽  
pp. 1479-1490 ◽  
Author(s):  
Anis Ali
Keyword(s):  
Supply Chain ◽  
Rank Correlation ◽  
Secondary Data ◽  
Pharmaceutical Companies ◽  
Supply Chain Performance ◽  
Business Organization ◽  
Spearman’S Rank Correlation ◽  
Manufacturing Efficiency ◽  
The Relationship ◽  
Moderate Relationship

The study aims to find out the relationship between Supply Chain Performance (SCP), profitability, and liquidity of selected leading Indian pharmaceutical companies. The study is based upon the secondary data available on the website of the concerned Indian pharmaceutical companies. The SCP defines the operational velocity and is measured by the manufacturing efficiency (inventory days), ability of recovery from the debtors (accounts receivables days), and payment to creditors (account payables days). Profitability is the relative measurement of the earning capacity of the business organization and facilitates the comparison among the business organization of similar industries. The liquidity in a business organization refers to the state of pay ability of the short term liabilities in ordinary business activities. Profitability and liquidity are the bi-polar concepts in the business organization. There is an optimum balance between liquidity and profitability is expected for the growth and development of the business organization. Ratio analysis is to be used to analyze the SCP, profitability, and liquidity while Karl Pearson’s correlation and Spearman’s rank correlation applied to get the correlation between SCP, profitability, and liquidity of the companies, and relative relationship between a correlation of profitability and profitability to liquidity ratio of all selected companies. It is observed that there is moderate relationship gross profitability, profitability on the owner’s fund, and liquidity. But there is a negligible relationship between liquidity and return on total resources or profitability on total assets. The Indian pharmaceutical companies with higher profitability are much sensitive about the co-movement of profitability and liquidity. The SCP of the Indian pharmaceutical companies negatively and positively but negligibly affects the profitability and liquidity of the Indian pharmaceutical companies.

Financial Performance of Automobile Industry in India

2012 ◽  
Vol 3 (1) ◽  
pp. 67-68
Author(s):  
P. Sankaran P. Sankaran ◽  
◽  
Dr. C. Gounasegaran Dr. C. Gounasegaran ◽  
Dr. R. Azhagaiah Dr. R. Azhagaiah
Keyword(s):  
Financial Performance ◽  
Automobile Industry

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

Rola Avarského Kaganátu Pri Vzniku Slovenčiny

2018 ◽  
Vol 69 (2) ◽  
pp. 199-236
Author(s):  
Martin Braxatoris ◽  
Michal Ondrejčík
Keyword(s):  
Slavic Language ◽  
The West ◽  
The North ◽  
Danube Region ◽  
The Absolute ◽  
North Edge ◽  
The Relationship ◽  
Slovak Language

Abstract The paper proposes a basis of theory with the aim of clarifying the casual nature of the relationship between the West Slavic and non-West Slavic Proto-Slavic base of the Slovak language. The paper links the absolute chronology of the Proto-Slavic language changes to historical and archaeological information about Slavs and Avars. The theory connects the ancient West Slavic core of the Proto-Slavic base of the Slovak language with Sclaveni, and non-West Slavic core with Antes, which are connected to the later population in the middle Danube region. It presumes emergence and further expansion of the Slavic koiné, originally based on the non-West Slavic dialects, with subsequent influence on language of the western Slavic tribes settled in the north edge of the Avar Khaganate. The paper also contains a periodization of particular language changes related to the situation in the Khaganate of that time.

Using Internal Control As A Moderator Relationship Between Factor Of Financial Engineering AND Financial Performance In IRAQI Banks

2019 ◽  
Vol 118 (10) ◽  
pp. 197-215
Author(s):  
Iman Muayad Merie Al_Khero ◽  
Sharul Effendy Bin Janudin ◽  
Azam Abdelhakeem Khalid
Keyword(s):  
Financial Performance ◽  
Internal Control ◽  
Financial Engineering ◽  
The Relationship

This paper aims to examines the relationship between the factors of financial engineering and financial engineering by using internal control (IC) as a moderator in Iraq banks

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