Search Results - subject_exact:"Financial ratio"

Improved methods for identifying the operational determinants of a bank's capital ratio

Vong, Anna P. I.; Trigueiros, Duarte - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015443134

Integrative analysis of traditional and cash flow financial ratios : insights from a systematic comparative review

Seretidou, Dimitra; Billios, Dimitrios; Stavropoulos, … - 2025

This systematic review analyzes and compares the predictive power between traditional financial ratios and cash flow-based ratios in estimating performance. Although traditional ratios of return on assets and debt to equity have received extensive application, cash flow ratios are increasingly...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015408386

Financial performance of banking in Indonesia : a comparison before and during the Covid-19 pandemic

Nurdiniah, Dade; Pangestu, Yusuf - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015085345

From risk to returns : an analysis of asset quality, financial ratios, and market valuation in Indian banks

Rosario, Shireen; Mavuri, Sudha - 2026

This study investigates the interplay between asset quality, financial ratios, and market valuation in Indian commercial banks over a twelve-year period (2014-2025). Using a hybrid approach combining Structural Equation Modeling, correlation analysis, and trend evaluation, the research examines...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611330

System of non-financial performance indicators in the manufacturing sector

Subačienė, Rasa; Arbidane, Iluta; Mietule, Iveta; … - 2026

The growing demand for transparency in sustainability reporting has compelled enterprises to look far beyond the boundaries of classical financial ratios when assessing their own performance. Environmental, social, and governance (ESG) indicators have dominated recent academic debate-primarily...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611755

A panel causality analysis of financial risk indicators and industrial firms' performance : evidence from an emerging market

Al-Own, Bassam; Al-Eitan, Ghaith N.; Al Shbail, … - 2026

Purpose - This study offers an empirical examination of the causal relationship between financial risks and firm performance among industrial firms listed on the Amman Stock Exchange credit risks and financial risk ratios are used to gauge overall financial risk, while the performance measure...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592491

Capital structure decisions and business excellence : benchmarking financial performance in Vietnamese listed companies

Nguyen Duy Hung; Tuan Anh Truong - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632744

Nachhaltigkeit in der Unternehmenssteuerung mit der Wesentlichkeitsanalyse

Mengen, Andreas; Heinrichs, Florian; Daun, Fabian - 2026

Die zunehmenden gesetzlichen Anforderungen zur Nachhaltigkeitsberichterstattung verfehlen ihre Wirkung nicht: Das Thema "Management der Nachhaltigkeit" nimmt in der öffentlichen Debatte, in der Wissenschaft und in der Unternehmenspraxis einen immer größeren Raum ein. Unternehmen haben...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633959

Candidate SCOR-linked financial proxies : exploratory evidence from a 12-firm panel using SCOR_E ratio analysis of supply chain efficiency

Roman, Juan - 2026

Background: Many SCOR performance measures rely on internal operational data, which limits empirical work using public information. Methods: This study evaluates a small set of publicly auditable, SCOR-linked ratios (SCOR_E) in a panel of 12 publicly traded firms across four sectors from 2000 to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650539

Financial performance analysis of companies in the stock exchange Istanbul tourism index

Tutar, Hasan; Ay, Gamze; Şahin, Mehmet - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376326

Sustainability performance, corporate governance, and financial performance : evidence from Poland and Central European listed companies

Błach, Joanna - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329631

The green asset ratio : a metric to measure banks contribution to a green transition

Frykström, Niklas - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197640

Dynamic clustering methods in panel data

João, Igor Custodio - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199722

Overall warehouse effectiveness (owe) : a new integrated performance indicator for warehouse operations

Chiaraviglio, Alessandro; Grimaldi, Sabrina; Zenezini, … - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337586

Examining the impact of Performance Measurement Systems (PMSs) on the performance of the Jordanian industrial estates' companies

Owais, Lubna Q.; Kiss, Judit T. - 2025

With growing competition in today's business environments, organizations rely on Performance Measurement Systems (PMSs) to address challenges, assess progress, and enhance performance. While PMSs have been extensively researched, their impact on organizational performance remains a topic of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015492696

Aligning key performance indicators with integrated thinking principles : insights from academic literature and South African organisations' extra-financial reports

Ecim, Dusan; Maroun, Warren; Ferreira, Claudia - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455624

Sustainability strategy and financial performance in SMEs : on the role of sustainability management control systems

Hasu, Emmi; Saunila, Minna; Ukko, Juhani - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455753

Correlation metrics for SAFE Artificial Intelligence

Babaei, Golnoosh; Giudici, Paolo - 2025

There is a growing need to provide AI risk management models that can assess whether AI applications are safe and trustworthy, to make them responsible. To date, there are a few research papers on this topic. To fill the gap, in this paper we extend the recently proposed SAFE framework, a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467477

The effects of the fintech company growth on bank performance through balanced scorecard : a Delphi study

Phat-Tien Pham; Nguyen Diep Thi Ngoc - 2025

This study is based on the four perspectives (customer, financial, internal process and learning and growth) of the balanced scorecard (BSC) and the Delphi technique to examine the impacts of fintech company growth on bank performance in the digital age. It aims to provide a comprehensive...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015472364

Sustainability-linked finance : bridging nature disclosure gaps in Southeast Asia

Resendiz, Jose L.; Ranger, Nicola; Sulaeman, Johan; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417560

Beyond financial metrics : a systematic and bibliometric review of hotel business performance

Sampaio, Carlos; Régio, Mónica; Sebastião, João Renato - 2025

Hotel business performance has been traditionally measured through financial metrics. Nevertheless, recent research emphasizes the increasing relevance of non-financial metrics such as sustainability, stakeholder perceptions, and strategic management practices. This study assesses the evolution...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015406615

Evaluating financial performance of airline companies through liquidity and debt ratios : an accounting approach

Alsulami, Faizah - 2025

This research indicates that accounting is essential for assessing South Asian airline companies via financial ratio analysis from 2011 to 2022. The accounting measurements delineate informing and facilitating strategic decision-making from 2011 to 2022. The analysis utilizing GARCH and PARCH...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015408387

Analyzing the impact of financial and macroeconomic factors on stock returns and firm value in the Indonesia's consumer cyclicals sector

Hidayat, Fahranik Maulia; Rikumahu, Brady - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015620541

The impact of IFRS 16 on lessees' financial information : a single-industry study

Lopes, Ana Isabel; Penela, Daniela - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435898

4 years of IDX80 firm value on the Indonesian stock exchange : the role of financial performance

Mahirun, Mahirun; Prasetiani, Titi Rahayu; Ulum, Akhmad … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015612425

Divergence and uncertainty in ESG markets : metrics, economic policy, and financial implications

Peña Sánchez de Rivera, Juan Ignacio; Desender, Kurt A.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015552784

Impact of green credit on the performance of commercial banks : evidence from 42 Chinese listed banks

Chen, Jiaxu - 2025

With the rapid advancement of the "dual carbon" goals, the impact of green credit is receiving increasing attention. This study investigates the influence of green credit on the performance of commercial banks, using panel data from 42 Chinese commercial banks (2007-2022). The empirical results...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596266

Identical ratios : a red flag of ratio management

Ling, Qianhua; Roberts, Andrea Alston - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015533119

Earnings quality determinants in the Jordanian service sector : (the financial crisis during Corona crisis)

Alqam, Mohammad Ahmad; Owais, Walid Omar; Ali, Haitham … - 2022

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014442735

Effects of changes in financial ratios of companies on the performance of stock prices in the exchange market : the automotive sector

Dönmez, Nurten; Özkan, Turgut - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013362982

Impact of the Covid-19 outbreak on the stability of sharia banking financial performance

Khoirotunnisa, Dinda; Zulfikar, Zulfikar - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013460195

An empirical analysis of private SMEs' insolvency in Thailand using machine learning

Chalerm Jaitang; Li, Zhaohua; Gan, Christopher - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015272262

Exporters' failure predictors and processes : a multi-country analysis based on the theoretical concept of firms' financial crisis types

Lukason, Oliver; Vissak, Tiia - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015334569

Accounting-based variables as an early warning indicator of financial distress in crisis and non-crisis periods

Powell, Robert; Dinh, Dung V.; Nam Thanh Vu; Duc Hong Vo - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337700

Unlocking regional value chains : Fintech's role in the Western Balkans' integration into global markets

Shaqiri, Gentjan; Kacani, Jolta; Qorraj, Gazmend - 2024

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,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338895

Managerial accounting practices, HR metrics, and firm performance

Arseneault, Rene; Gagnon, Jacqueline - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015060989

Financial institutions digital transformation : the stages of the journey and business metrics to follow

Papathomas, Aristides; Konteos, George - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015061052

Mapping the landscape of key performance and key risk indicators in business : a comprehensive bibliometric analysis

Ionescu, Ştefan; Dumitrescu, Gabriel; Ioanăs, Corina; … - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065845

A case of financial ratios that can inadvertently mislead

Gosman, Martin L.; Gazi, Mathius; Lind, Akiva - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580343

Sectoral performance trends and differences in the Balkan and Eastern European region

Kristóf, Tamás; Virág, Attila; Virág, Miklós - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635938

An adaptable end-to-end maintenance performance diagnostic framework

Ge, Jingrui; Sigsgaard, Kristoffer Vandrup; Andersen, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014470937

Corporate default prediction with payment disturbances in managers' earlier entrepreneurial practices

Andresson, Art; Lukason, Oliver - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014534507

Liquidity ratios and corporate failures

Li, Ken - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014540236

Fostering performance management by identifying key performance indicators for human capital in integrated reporting

Uzule, Kristine; Zarina, Vita; Shina, Inga - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188100

The asymmetric effect of interbank rate and financial performance ratios on commercial bank profitability : empirical evidence of macro-level data from Indonesia

Arintoko; Badriah, Lilis Siti; Sambodo, Herman; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015130237

Key performance indicators for the creative industry

Vartiak, Lukas; Garbarova, Miriam - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015152758

Implementing key performance indicators and designing dashboard solutions in an automotive components company : a case study

Nunes, Francisco; Alexandre, Edgar; Gaspar, Pedro Dinis - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071570

Computational dynamics of information ratios

Auer, Benjamin R.; Marohn, Marcel - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015072066

The impact of the earning management practices on performance of bank sector in Jordan

Al-Hawtmeh, Omar M.; Alleimoun, Audeh Atieh; Obeidat, … - 2024

This research aims to investigate and conduct the impact of earnings management practices on the performance of the banking sector in Jordan. Data were collected from 24 main commercial banks from (2015-2021). The study examine how earnings management practices affect banking sector performance...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015446755

A proposed multidimensional model for predicting financial distress : an empirical study on Egyptian listed firms

Abdelkader, Noha Adel Mohamed; Wahba, Hayam Hassan - 2024

Although there has been a growing interest by researchers worldwide over the past decades to identify the factors pertaining to corporate financial distress and to develop financial distress prediction models that serve as early warning signs to the various firm stakeholders, notably to date,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015411091