scholarly journals Financial Health Assessment of International Airports

2018 ◽  
Vol 6 (2) ◽  
pp. 10-15
Author(s):  
Jaroslav Mazanec ◽  
◽  
Viera Bartosova ◽  
Maksym Bezpartochnyi
Keyword(s):  
Asset Management ◽  
Financial Analysis ◽  
Health Assessment ◽  
Investment Decisions ◽  
The Other ◽  
Financial Ratios ◽  
Financial Health ◽  
Financial Variables ◽  
Profitability Ratios

The financial health of company is extremely important for potential investment decisions. Financial health is mainly assessed by financial analysis which identify strengths and weakness. The aim of paper is to evaluate and to compare financial health of selected international Slovak and Czech airports. We applied the best-known financial variables, particularly liquidity ratios, asset management ratios, debt ratios and profitability ratios. Then, we compare results of Bratislava Airport with Kosice Airport, Ostrava Airport and Prague Airport. We calculate financial ratios based on statements of international airports. The results show that Bratislava Airport is mainly good at current assets management during analysed period. On the other hand, Bratislava Airport have long-term problem with profitability ratios.

scholarly journals Financial stability of enterprises in Serbian agriculture, fishing and forestry sector

2021 ◽  
Vol 68 (3) ◽  
pp. 745-758
Author(s):  
Denis Kušter
Keyword(s):  
Financial Stability ◽  
Financial Analysis ◽  
Poor Performance ◽  
Financial Statements ◽  
The Other ◽  
Short Term ◽  
Consolidated Financial Statements ◽  
Forestry Sector ◽  
Significant Disturbance

The main aim of this research paper is to examine financial stability, including indebtedness, interest coverage, and profitability of enterprises in Serbian Agriculture, fishing, and forestry sector. The research was performed using the tools of accounting and financial analysis. Period from 2015 to 2019 was observed. Analysis was based on consolidated financial statements for all enterprises that belonged to the sector in mentioned period. Research results show that the enterprises managed to maintain acceptable level of long-term financial stability, while on the other hand, there was a more significant disturbance on the side of short-term financial stability. Solid performances were recorded in the field of interest coverage, but also indebtedness where those indicators met referent values in almost every observed year. In the field of profitability that was examined via ROA and ROE indicators, poor performance was recorded.

scholarly journals Aplikasi Mobile Wallet Menggunakan Teknik Personal Financial Management (PFM) Pendukung Kecerdasan Bisnis

2019 ◽  
Vol 1 ◽  
pp. 1204
Author(s):  
Rahmad Syah, M. K. M Nasution ◽  
Erna Budhiarti Nababan ◽  
Syahril Efendi
Keyword(s):  
Education System ◽  
Financial Management ◽  
Financial Analysis ◽  
Health Assessment ◽  
Financial Health ◽  
Product Recommendation ◽  
Online Payment ◽  
Payment Services ◽  
And Control ◽  
Monitor And Control

Technology plays an important role so that the education system continues to move dynamically and innovatively. In this research, Fintech uses personal financial management (PFM) which can provide analysis of personal financial analysis, personal financial health assessment, and financial product recommendation services consisting of investment products, insurance and tools to monitor and control the level of expenditure to match planning. target customer finances, and provide online payment services that can help in the payment process that is easier, more flexible, and faster. Fintech is presented in the form of Android-based cellular payments.

scholarly journals FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN

2012 ◽  
Vol 1 (2) ◽  
Author(s):  
Yona Octiani Lestari
Keyword(s):  
Earnings Management ◽  
Capital Market ◽  
Financial Analysis ◽  
Accounting Information ◽  
The Other ◽  
Financial Statement ◽  
Ethical Behaviour ◽  
Net Profit ◽  
Two Sides

<p>This paper describes management earnings that is the way using by manager to influence systematic profit number and intend by chosening policy of accounting and accountancy procedure. Phenomenon of Earnings management like two sides currency. On one side (good), management earnings is ' legitimate' product, while on the other side (bad), earnings management is considered to be product from an ' immoral' and ' unethical’ action  There is  three motivations in  earnings  management,  that is capital market motivation that is accounting information by  financial analysis and investor  assisting  price of stocks, contract motivation relates to long-term debt, that is manager boosting up net profit to lessen possibility of natural company of default technical (Healy : 1985) and motivation of regulation happened because government obliges financial statement in the form of accountancy number finally also generates the problem of earnings management conducted by managemen, because from manager exploits weakness of accountancy using estimation of accrual and election of accountancy method. Earnings management represent an action of immoral. Although earnings management is made to Standard Accountancy, but it is meaningless of earnings management represent smart action to legitamate  of fraud.</p><p>Keyword: Earnings Management, Manager Motivations , Ethical Behaviour <br /><br /></p>

scholarly journals The Role of Financial Analysis in Assessing the Prices of Shares of Jordanian Industrial Joint Stock Companies Listed on the Amman Stock Exchange

2019 ◽  
Vol 11 (6) ◽  
pp. 120
Author(s):  
Bahaa Sobhi AbdeLatif Awwad ◽  
Ammar Zakaria Abdallh Salem
Keyword(s):  
Market Share ◽  
Financial Analysis ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Share Price ◽  
Financial Ratios ◽  
Working Capital ◽  
Financial Leverage ◽  
Amman Stock Exchange

This study aimed to highlight the role of financial ratios in evaluating the prices of shares of Jordanian industrial joint stock companies listed on the Amman Stock Exchange; it also aimed to show which of these ratios has a more influential impact on these prices. The researcher conducted a test study survey to analyze the published data of (73) Jordanian industrial joint stock companies. The study sample (n= 18) formed about (25%) of the total population of the companies listed on the Amman Stock Exchange during the period 2010-2017. The researcher used the multiple regression method to identify the correlations between the financial ratios and the market share prices of the Jordanian industrial joint-stock companies. The results of the study showed a statistically significant effect for the Ratio of Circulation (CR), the Quick Ratio (QR), the Profit Per Share (EPS), the Return on Equity (ROE), the Debt Ratio (DR), the Total Assets Turnover (TAT), the Price- to- Earnings Ratio (PER), and the Price- to- Book Value Ratio (PBVR) on the market share price of the Jordanian industrial joint stock companies. However, the study showed no statistically significant effect of the Degree of Financial Leverage (DOL) and the rate of Working Capital Turnover (WCT) on the prices of these companies. In light of the study findings, the researcher recommended that all investors in the Amman Stock Exchange must have the know-how of the financial analysis, and to benefit from the expertise and knowledge of specialists in the financial analysis in order to rationalize their investment decisions and eventually take the best, decisive investment decisions. Companies should also consider the importance of financial leverage ratios and working capital turnover that may be reflected on the value/prices of their shares.

scholarly journals Searching for Key Factors in Enterprise Bankrupt Prediction: A Case Study in Slovak Republic

2018 ◽  
Vol 15 (1) ◽  
pp. 78-87
Author(s):  
Ivana Podhorska ◽  
Maria Kovacova ◽  
Katarina Valaskova
Keyword(s):  
Slovak Republic ◽  
Health Assessment ◽  
Financial Statements ◽  
Debt Ratio ◽  
Financial Health ◽  
Key Factors ◽  
Correlation Matrices ◽  
Financial Variables ◽  
Grubbs Test

Abstract The issue of enterprise in bankrupt or financial health as a whole is still very actual topic not only in Slovakia but also in abroad. Works dealing with the enterprise in bankruptcy have already appeared in the 1930s of the 20th century. Bankrupt of enterprise affect all subject in relationship with this enterprise. Financial experts were looking for the ways for enterprise bankrupt prediction. This article is based on the searching for key factors that could indicate the enterprise in bankrupt in Slovak conditions. This article tries to work with financial variables from the area of financial health assessment of enterprise and works with the sample of Slovak enterprises. This sample includes 8,522 financial statements of enterprises in 2016. According to several relevant decisions rules, for example, the value of equity or equity debt ratio, enterprises are divided into two categories – bankrupt enterprises and creditworthy enterprises. Subsequently, this article tries to find statistically significant financial variables that could indicate involving enterprises in these two categories and works with several statistical methods for searching significant relationship between variables and the tightness of relations between them. As a main statistical method, Pearson´s correlation coefficient is used, which is supported by correlation matrices. In addition, it is necessary to test an existence of outliers in the sample of enterprises. Existence of outliers is tested by the Grubbs test of outliers.

scholarly journals The Impacts of Implementation Accounting Standard PSAK No. 24 (Revision 2004) on Post Employment Benefit Towards Company’s Performance

2011 ◽  
Vol 2 (2) ◽  
pp. 874
Author(s):  
Elfrida Yanti
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Financial Statement ◽  
Financial Ratios ◽  
Current Ratio ◽  
Accounting Standard ◽  
Leverage Ratio ◽  
Future Performance ◽  
Equity Ratio ◽  
Profitability Ratios

Financial analysis is useful for all company to measure their performance and expected to show improvement result in order to determine the company’s condition. . Financial ratios are tools to help anticipate the future conditions and to predict some actions or strategies that will useful in improving the company’s future performance, which is from evaluating the previous financial statement. Using financial ratios this research tries to impose one indicator, post employment benefit and how it would impact company financial performance. PT. ABC Will be the object case which implementation the post employment benefit based on particular regulation PSAK No. 24 (revision 2004). The researcher would like to focuses on the profitability ratios by Return on Asset ratio (ROA), liquidity ratio by Current Ratio (CR) and the leverage ratio by Debt-Equity ratio. 

scholarly journals ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA BANK NAGARI PUSAT

2020 ◽  
Author(s):  
Asyfa Zahra Ramadanti ◽  
Elva Dona
Keyword(s):  
Data Analysis ◽  
Financial Services ◽  
Research Method ◽  
Secondary Data ◽  
Financial Ratios ◽  
Descriptive Data ◽  
Analysis Methods ◽  
Profitability Ratios ◽  
Data Analysis Methods

The purpose of this study is to study how the financial ratios and the development of the Central Nagari Bank by ussing liquidity, solvability and profitability ratios. The research method used is and descriptive data analysis methods. The type of data used is secondary data obtained from the Financial Services Authority report and Bank Nagari publication reports for the 2017-2019 period. The results of this study indicate that the bank's liquidity ratio is stated in a healthy condition. The solvability ratio also shows that the bank is in a healthy condition because the bank can pay its long-term loans and obligations. In the profitability ratio, the bank shows that according to BI standards it is still in the good category.

scholarly journals Firm condition of chosen agricultural enterprises in mountain and sub-mountain areas in South Bohemia

2012 ◽  
Vol 50 (No. 6) ◽  
pp. 266-270
Author(s):  
I. Faltová Leitmanová ◽  
V. Krutina
Keyword(s):  
Economic Evaluation ◽  
Financial Analysis ◽  
The State ◽  
Financial Ratios ◽  
Economic Aspects ◽  
Financial Health ◽  
Mountain Areas ◽  
Agricultural Enterprises ◽  
South Bohemia

The economic evaluation of agricultural enterprises in mountain and sub-mountain areas in South Bohemia results from a&nbsp;financial analysis. Financial ratios enable to identify and measure the state and development of individual economic aspects of these enterprises and their synthesis through solvency model makes financial health possible to be elicited.

scholarly journals The Profit Impact of IT Investment

1995 ◽  
Vol 10 (1) ◽  
pp. 44-51
Author(s):  
Sam Lubbe ◽  
Gary Parker ◽  
Andrew Hoard
Keyword(s):  
Information Technology ◽  
Life Insurance ◽  
Capital Intensity ◽  
Financial Ratios ◽  
Insurance Companies ◽  
Operating Expense ◽  
It Investment ◽  
Expense Ratio ◽  
Profitability Ratios

Two models were used to study the relationships between profitability and the level of information technology (IT) among long-term life insurance companies. The first compared the computerization index (CI) with profitability ratios. The second used the operating expense ratio (profitability measure) and the IT expense ratio to measure the level of IT capital intensity. The results of the present study showed a positive correlation between the CI and the financial ratios and the most profitable firms are more likely to spend a higher proportion of their non-interest operating expenses on IT.

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