Purpose – The purpose of this paper is to describe an equity management and planning tool used by rural electric cooperatives (RECs) and based on the times-interest-earned ratio (TIER). The objectives of the paper are to construct a mathematical model that provides a rigorous foundation for...

Purpose – The purpose of this paper is to analyze the performance of real estate and construction companies in the United Arab Emirates (UAE) during the pre (2006‐2007) and post (2008‐2009) global financial crisis periods. Design/methodology/approach – A ratio analysis was conducted on a...

When bank managers are asked to comment on the bank’s performance over the past year, most would quote either their bank’s return on equity or return on assets. If these measures were higher than those of their peers, the bank is referred to as a high‐performance bank. The ratios involved...

The Baltic States realize the necessity to develop wind electricity sectors. This comes from the Baltic States concern of energy security, competitiveness and sustainable development of energy sectors. The paper deals with the financial aspects of sustainability of wind electricity sector....

Purpose – The purpose of this paper is to analyze the performance of real estate and construction companies in the United Arab Emirates (UAE) during the pre (2006-2007) and post (2008-2009) global financial crisis periods. Design/methodology/approach – A ratio analysis was conducted on a...

Microfinance institutions face a double bottom-line. They perform financial tasks by giving microcredits to their customers and support projects aiming at reducing poverty. In doing so, they have to be financially self-sufficient and to target poor people excluded from the traditional financial...

This paper analysises China’s optimal scale of foreign reserve during 1985‐2004 with single ratio and synthesis ratio. The single ratio analysis shows that China’s foreign reserve to import ratio has exceeded 40 per cent after foreign exchange rate united in 1994. The foreign reserve to...

Purpose – Firms in different countries operate in different business environments and prepare financial statements following, by necessity, their own countries' accounting standards. Benchmarks for assessing financial ratios of firms in different countries are likely to be different. In...

This paper proposes a revised analytical model for accounting professionals that can be used to evaluate the financial well being of innovative companies that rely on earnings management practices (EM) for their growth. Through an analysis of corporate governance, financial reporting standards,...