Analysis of the Relationship Between Reliance on Government Business and Financial Condition of Defense Firms.

1995 ◽  
Author(s):  
Kevin G. Keith
Keyword(s):  
Financial Condition ◽  
Defense Firms ◽  
The Relationship

The Relationship Between Credit Card Use Behavior and Household Well-Being During the Great Recession: Implications for the Ethics of Credit Use

2017 ◽  
Vol 28 (2) ◽  
pp. 213-224 ◽  
Author(s):  
Jennifer L. Hunter ◽  
Claudia J. Heath
Keyword(s):  
Great Recession ◽  
Credit Card ◽  
Multinomial Logistic Regression ◽  
Economic Recession ◽  
Well Being ◽  
The Great Recession ◽  
Financial Condition ◽  
Use Behavior ◽  
The Relationship ◽  
Credit Card Use

This article uses a random digit dial probability sample (N = 328) to examine the relationship between credit card use behaviors and household well-being during a period of severe economic recession: The Great Recession. The ability to measure the role of credit card use during a period of recession provides unique insights to the study of credit behavior because of the knowledge that all respondents have the same macroeconomic constraint. Framed by the assumptions of the permanent income hypothesis and the life-cycle savings hypothesis, multinomial logistic regression was used to estimate the relationship between credit card use behaviors and three measures of household well-being: emotional well-being, financial well-being, and general household financial condition.

Financial Distress, the Severity of Financial Distress and Direction of Earnings Management: Evidences from Indian Economy

2021 ◽  
pp. 231971452110393
Author(s):  
Debdas Rakshit ◽  
Chanchal Chatterjee ◽  
Ananya Paul
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Financial Distress ◽  
Discretionary Accruals ◽  
Z Score ◽  
Financial Condition ◽  
Low Degree ◽  
Distressed Firms ◽  
Distance To Default ◽  
The Relationship

This paper investigates the relationship between earnings management and financial distress and considers whether this relationship varies based on the severity of financial distress and signs of discretionary accruals (a proxy for earnings management). For this purpose, multiple regression analysis has been employed on a sample of 192 financially distressed Indian firms during the period 2011–2018, counting to 1,272 firm-year observations. Discretionary accruals are estimated by the Modified Jones model and Raman and Shahrur (2008) model, while Altman’s Z-score and distance-to-default model are used to detect the degree of financial distress. The findings disclose that the low distressed firms are indulged in higher earnings management than high distressed firms. Also, the low distressed firms are engaged more in income-decreasing earnings management. However, the results are not consistent across both earnings management and distress measures. The findings have significant implications for investors and creditors. They need to be aware of this fact while evaluating creditworthiness of a firm since firms with even a low degree of financial distress can indulge in earnings management to camouflage their true financial condition.

KAJIAN MENGENAI KEMAMPUAN MODAL SENDIRI DALAM MENJAMIN KESELURUHAN HUTANG PERUSAHAAN (Studi pada Perusahaan Bisi International Tbk Tahun 2017-2019)

2021 ◽  
Vol 9 (1) ◽  
pp. 17-22
Author(s):  
Akhmad dan Labandingi Latoki
Keyword(s):  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Study Data ◽  
Financial Condition ◽  
Analysis Technique ◽  
The Relationship ◽  
Case Study Data

This study aims to analyze the ability of its own capital owned by Bisi International Tbk to guarantee all of its debts. So the approach used is a case study. Data collection is done by documentation method and the data taken is secondary data. The data comes from the 2017- 2019 financial statements. The analysis technique in this study uses financial ratios, namely comparing total debt with own capital. The results of research and studies reveal that the company's financial condition, especially the guarantee of capital on debt, tends to be in good condition. This can be seen from the amount of each rupiah of own capital that is able to cover every rupiah of costs. This research needs to be expanded by analyzing the relationship and the influence of other components that affect the improvement of the company's financial performance.   Keywords: Current Debt, Long-Term Debt, Own Capital

Modeling Fiscal Stress and Contracting Out in Local Government: The Influence of Time, Financial Condition, and the Great Recession

2017 ◽  
Vol 48 (6) ◽  
pp. 565-583 ◽  
Author(s):  
Antonio M. López-Hernández ◽  
José L. Zafra-Gómez ◽  
Ana M. Plata-Díaz ◽  
Emilio J. de la Higuera-Molina
Keyword(s):  
Great Recession ◽  
Local Governments ◽  
Fiscal Stress ◽  
Contracting Out ◽  
The Great Recession ◽  
Financial Condition ◽  
Precise Understanding ◽  
The Impact ◽  
The Relationship

Various studies have analyzed the relationship between fiscal stress and contracting out, but have failed to achieve conclusive results. In this article, we take a broad view of fiscal stress, addressed in terms of financial condition and studied over a lengthy period (2000-2010). The relationship between fiscal stress and contracting out is studied using a dynamic model, based on survival analysis, a methodology that enables us to take into account the effect of time on this relationship. As this study period includes the years of the Great Recession (2008-2010), we also highlight the impact of this event on the fiscal stress–contracting out relation. The results obtained suggest that taking into account the passage of time and conducting a long-term assessment of financial condition enable a more precise understanding of this relation. We also find that the Great Recession reduced the probability of local governments’ contracting out public services.

scholarly journals Audit committees and insider trading at U.S. banks

2011 ◽  
Vol 8 (2, Special issue) ◽  
pp. 14-31
Author(s):  
Brian Bolton
Keyword(s):  
Firm Performance ◽  
Insider Trading ◽  
Commercial Banks ◽  
Audit Committee ◽  
Financial Statement ◽  
Audit Committees ◽  
Loan Loss ◽  
Financial Problems ◽  
Financial Condition ◽  
The Relationship

This paper studies the relationship between insider stock trades by audit committee members and financial concerns at U.S. banks during the 2000s. We initially show that banks with large amounts of discretionary loan loss accruals experience larger stock sales by audit committee members. These stock sales are then associated with banks experiencing subsequent financial problems, measured by firm performance, restatements, and the likelihood of receiving TARP assistance in 2008 and 2009. This suggests that legal insider trading by audit committee members can provide information about a bank’s financial condition and financial statement quality. While this study is focused on commercial banks, the results likely apply to larger samples and to trading by other classes of insiders.

scholarly journals BALANCE BUDGETING OF AGRIBUSINESS ENTERPRISES

2021 ◽  
Vol 140 (6) ◽  
pp. 112-121
Author(s):  
FOMINA Olena ◽  
SEMENOVA Svitlana
Keyword(s):  
Balance Sheet ◽  
Budget Balance ◽  
Financial Condition ◽  
Relationship Of ◽  
The Relationship

Approaches to defining the essence of budgeting and budgets classification are generalized, the importance of the budget balance for agribusiness enterprises is charac­terized. The peculiarities of drawing up balance budgets at agribusiness enterprises, methods of determining budget indicators, the relationship of budgets with management balance sheet items, which will effectively organize balance budgeting and coordinate balance indicators to manage the financial condition of the enterprise are analyzed.

scholarly journals The Effect of Financial Conditions, Growth, and Debt to Equity Ratio on Company Sustainability with Corporate Governance as a Moderating Variable

2020 ◽  
Vol 1 (2) ◽  
pp. 147
Author(s):  
Verawati Verawati
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Moderating Effect ◽  
Financial Condition ◽  
Financial Conditions ◽  
Result Show ◽  
Equity Ratio ◽  
The Relationship ◽  
Positive Effect

The purpose of this study is to get an empirical evidence whether financial condition, growth, and debt to equity ratio have a significant effect on company sustainability. Sample consists of companies that listed on Indonesian Stock Exchange since 2014 to 2017 and participating in the CGPI survey conducted by Indonesian Institute for Corporate Governance. Using multiple regression and moderated regression, the empirical results show that financial condition and debt to equity ratio has a significant positive effect on company sustainability, meanwhile growth does not have a significant effect in company sustainability. This study also try to get an empirical evidence whether corporate governance has a moderating effect to the relationship between financial condition and company sustainability, debt to equity ratio and company sustainability, growth and company sustainability. The result show that corporate governance does not have a moderating effect to the relationship between financial condition and company sustainability, debt to equity ratio and company sustainability, growth and company sustainability. Further study can use ASEAN CG Scorecard to obtain corporate governance scores and make a comparisons between industries.

scholarly journals Hifdz Al-Maal dalam Regulasi Rahasia Perbankan

2020 ◽  
Vol 3 (2) ◽  
pp. 217
Author(s):  
Luqman Nurhisam ◽  
Dimas Aprilianto
Keyword(s):  
Research Method ◽  
Islamic Law ◽  
Basic Needs ◽  
Legal Problem ◽  
Confidential Information ◽  
Financial Condition ◽  
Library Research ◽  
Bank Secrecy ◽  
The Relationship ◽  
Laws And Regulations

<p class="Default"><em>Bank secrecy refer to secrets in the relationship between a bank and a customer. In accordance with Article 40 paragraph (1) of Law Number 10 Year 1998 concerning Banking, it is stated that banks are required to keep confidential information regarding their depositing customers and their deposits. The research was conducted using the library research method, which looks for normative sources of law by reviewing the laws and regulations that apply or are applied to a particular legal problem. The approach used is the statutory approach, namely the approach taken by examining laws relating to bank secrecy. The purpose of this study is to further examine how Islamic law views the regulation of bank secrecy in Indonesia. The results of this study are related to the maintenance of one of the basic needs elements, namely assets that must be protected (hifdz al-maal), so if other parties ask for an explanation of the financial condition of a customer from a bank, this is not allowed.</em></p>

scholarly journals Good Corporate Governance dan Kinerja Keuangan Perusahaan Perbankan di Bursa Efek Indonesia

2021 ◽  
Vol 31 (3) ◽  
pp. 524
Author(s):  
Putu Kevin Yudhia ◽  
A.A.G.P. Widanaputra
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Return On Assets ◽  
Financial Condition ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
The Relationship ◽  
A Company

Financial performance is an achievement in a company that reflects a picture of the company's financial condition. Good Corporate Governance regulates the relationship between shareholders, directors and commissioners. The purpose of this study was to determine the effect of Good Corporate Governance on banking financial performance. This research was conducted in banking companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The number of samples taken was 48 banking companies, with a purposive sampling method. The data analysis technique used is the classical assumption test and multiple linear regression test. The results of this study indicate that the board of commissioners has a negative and significant effect on financial performance. The results of this study indicate that managerial ownership has a positive and significant effect on financial performance. Keywords: Good Corporate Governance, Financial Performance, Return On Assets (ROA).

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPHGOING CONCERN

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Yunita Yunita ◽  
Deasy Ariyanti Rahayuningsih
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Debt Default ◽  
The Relationship

The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.

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