The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
core +9 more sources
FINANCIAL RATIOS PREDICTORS OF FINANCIAL SUSTAINABILITY OF THE BANKING SECTOR IN INDONESIA [PDF]
, 2023 This study was conducted to predict the effect of financial ratios on the Financial Sustainability Ratio (FSR). The financial ratios used include Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), Net Interest Margin (NIM), Return on Assets (ROA ...
Adiska Shabrina Sanfa +3 more
core +1 more source
Statistical modelling to predict corporate default for Brazilian companies in the context of Basel II using a new set of financial ratios [PDF]
, 2007 This paper deals with statistical modelling to predict failure of Brazilian companies in the light of the Basel II definition of default using a new set of explanatory variables. A rearrangement in the official format of the Balance Sheet is put forward.
Minussi, J +2 more
core +4 more sources
Intentional bankruptcies and methods of detection
Buhalterinės Apskaitos Teorija ir Praktika, 2023 Bankruptcy can happen to any company, but it is very difficult to identify intentional bankruptcies that are carried out for personal gain. Currently, there is no precise methodology for identifying intentional bankruptcies, so the process depends on ...
Gintarė Juškaitė
doaj +1 more source
EFFECTIVENESS OF APPLICATION OF ACQUISITION IN ENERGY SECTOR AND MINING COMPANIES IN INDONESIA
Jurnal Aplikasi Manajemen, 2018 The purpose of this study is to determine the difference in the acquirer’s financial performance as measured by the current ratio of debt to equity ratio of the operating profit margin net profit margin return on investment return on equity between ...
Fatimah Tsaralya Asegaf, Sahala Manalu
doaj +1 more source
Financial Ratios and Perceived Household Financial Satisfaction
Journal of Financial Therapy, 2013 This paper tests the relative strength of three objective measures of financial health (using the solvency, liquidity, and investment asset ratio) in predicting a household’s subjective feeling of current financial satisfaction.
Scott Garrett, Russell N. James III
doaj +1 more source
Factors Influence Financial Sustainability Banking In Indonesia
Al-tijary, 2020 This research aims to determine the factors that affect the financial sustainability of conventional banks and sharia banks in Indonesia. Data obtained from the financial statements of conventional commercial banks and Islamic commercial banks have been ...
Arini Mar'ah Sholikah, Titis Miranti
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Financial Health and Exports Sales: Evidence from Pakistan’s Manufacturing Sector
Journal of Accounting and Finance in Emerging Economies, 2021 Purpose: Many developing countries are espousing export promotion strategies for accelerating growth. All the firms in a country are not exporting due to various factors and characteristics. One of the factors is finance or balance sheet that affects the
Muhammad Ramzan Sheikh +3 more
doaj +1 more source
STATIC ASSESSMENT OF THE FINANCIAL LIQUIDITY OF THE ENTERPRISE – THEORETICAL ASPECTS
Research on Enterprise in Modern Economy Theory and Practice, 2018 Maintaining financial liquidity is one of the main goals of the company’s short-term financial management. The importance of the problem is emphasized by the fact that the maintenance of financial liquidity in an enterprise determines its current and ...
Andrzej Kuciński
doaj +1 more source
THE EFFECT OF FINANCIAL RATIO ON FINANCIAL DISTRESS IN INDONESIA SHARIA COMMERCIAL BANKS
I-Finance, 2023 n early warning system can be implemented to anticipate the presence of financial distress, which will threaten financial problems. Altman Z-score is a tool for predicting a company's bankruptcy level by calculating several
Wardah Mujadidah Hananiyah +1 more
doaj +1 more source