This study aimed to evaluate the financial performance of tourism companies listed on the Borsa Istanbul Stock Exchange (BIST) using a multi-criteria decision-making method called the Range of Values (ROV) technique. This approach was chosen because it allows multiple financial indicators to be...

Background: Warehouses play a vital role in logistics systems, not only for storing goods but also for providing value-added services. To improve warehouse productivity and reduce costs, it is essential to measure their performance and identify inefficiencies. Method: This paper introduces a new...

This study examined the impact of financial ratios, represented by liquidity, retained earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality. This study involved 45 service companies registered between 2014 and 2020. Purposive sampling was used for 41...

Human capital is widely recognized as a pivotal factor in driving economic development and ensuring the sustained success of organizations. In efforts to enhance transparency in reporting and elucidate the mechanisms through which organizational value is generated, businesses might turn to the...

Our study investigates the relevance and application of key performance indicators (KPIs) and key risk indicators (KRIs) in business management from 1992 to 2023 through a comprehensive bibliometric analysis performed in RStudio using the Bibliometrix platform and in VOSviewer. Utilizing data...

This study aims to identify the financial predictors and processes of (non-)bankrupt exporters' failure in five European countries. A novel theoretical concept of financial processes based on the dynamic evolution of different types of financial crises was created. Relying on gaps in the...

The purpose of this study is to better understand the relationship between financial ratios and tax avoidance in businesses that practice corporate social responsibility. Using a sample of 30 Tunisian financial institutions listed on the stock exchange from 2016 to 2022, we find that engaging in...

This study aims to ascertain the direct impact of Research and Development (R&D) spending on the value of a company, specifically in the palm oil industry. Additionally, the study examines how the company’s size influences its value concerning R&D expenditures. The inquiry examines the impact...

This work is licensed under a Creative Commons Attribution 4.0 International License. Decades after the transition processes have spread across Central, Eastern, and South-Eastern Europe (CESEE), the former Soviet Union, and the Baltic, it was interesting to perform the post-transition and...

This study aims to determine how payment disturbances in managers' earlier entrepreneurial practices (PDMs) predict corporate default. Classical financial ratios have often failed to predict the default of micro-, small- and medium-sized firms with high accuracy, and therefore, the extant...

This research explores the role of financial flexibility and financial performance in the literature. It gives a quan- titative review of the scholarly literature on this topic. The research investigates whether financial flexibility can have an impact on financial performance. A bibliometric...

This article provides an empirical analysis aimed at evaluating the financial trends and disparities at the sector level within the Balkan and Eastern European region. The dataset encompasses a period of nine years and comprises more than 20 million firm-year observations from 24 industries in...

In the context of highly competitive markets, organizations face dynamic challenges, requiring effective solutions to maintain and enhance their competitive standing. Performance measurement, supported by advanced information systems, is critical for organizational improvement. This study...

Digitalization and automation are restructuring the geographical landscape of operations and labor, significantly altering operations in global value chains (GVCs). Digital technologies are expected to boost resilience, enhance transparency, and foster sustainability in GVCs. In this context,...

Systematic risk cannot be controlled by business managers and cannot be eliminated by portfolio diversification.Factors related to the systematic riskmay be interest rate, inflation, exchange rate, market risk, and politics.Systematic risk may also mean the magnitude of the correlation between...

This research aims to investigate the impact of the current ratio (CR), debt to asset ratio DA), and return on assets (ROA) on financial distress. The measure of financial distress level is the Altman Z-score index. The sampling technique in studies is purposive sampling. The sample is 16...

In this study, using an innovative approach to machine learning techniques, we try to indentify the key performance indicators from effective indicators and to reach a deeper understanding of the relationships between them. Finally, by introducing a new approach that emerged from the integration...

Organizations need to evaluate new and existing business models to innovate their business logic and remain competitive. One way to carry out this evaluation is through business model performance indicators. Performance indicators for business models can support organizations in quantifying...

Background: This article identifies and examines key performance indicators (KPIs) related to citizen mobility logistics in smart and sustainable urban areas. It begins with a comprehensive literature review to identify essential KPIs, offering valuable insights for both public and private...

Purpose - The study seeks to find the effect of financial leverage on the firm performance of non-financial companies listed in the Tokyo stock market. Design/methodology/approach - The study collected data from 263 companies in the automobile and industrial producer sectors listed on the Tokyo...

We study how performance metrics affect the allocation of talent. We exploit the introduction of a new measure of scientific performance: citation metrics. For technical reasons, the first citation database only covered citations from certain journals and years. Thus, only a subset of citations...

Economic activities' efficiency represents the level of performance that uses the lowest quantity of inputs to achieve the highest possible amount of output. This paper presents the process of calculating the relative efficiency of separate non-financial activities in an economy using the DEA...