Search Results - subject_exact:"Financial ratio"

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

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

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

Mapping climate-related metrics in the financial sector

2026

Financial institutions face considerable challenges in measuring and disclosing greenhouse gas (GHG) emissions, particularly for financed emissions. Data gaps, evolving methodologies and varying levels of granularity can hinder the comparability of the information disclosed. This paper...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629568

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

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

Towards reliable resilience metrics in corporate settings : content validity considerations

Schötz, Enrico - 2026

Firm resilience is a critical concept for organisations aiming to navigate disruptions effectively, yet its translation into regularly applicable metrics remains underdeveloped. Thus, existing frameworks often lack systematic validation and fail to capture resilience's dynamic nature across...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667932

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Behind ESG ratings : Unpacking sustainability metrics

2025

Environmental, social and governance (ESG) metrics increasingly inform a wide range of business and investment decisions. Based on the OECD's collection and classification of over 2 000 metrics from eight major ESG rating products, this report assesses the scope, characteristics and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015630308

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

Benchmarking M6 competitors : an analysis of financial metrics and discussion of incentives

Schneider, Matthew J.; Rankin, Rufus; Burman, Prabir; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667291

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

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

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

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

From research to action : enhancing Net Promoter Score utilization in managerial practice

Baehre, Sven - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584457

Evaluating performance metrics in emotion lexicon distillation : a focus on F1 scores

Hinojosa-Lee, Maria Cristina; Braet, Johan; Springael, Johan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014632852

Differential effect of advertising frequency on sales turnover and ads to sales ratio

Ngwakwe, Collins C. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014633040

Literature analysis of financial flexibility and financial performance : bibliometric and scientometric analysis

Suciati, Ranila; Sumiati; Indrawati, Nur Khusniyah; … - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635487

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

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

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 effect of R&D expenditures on firm value with firm size moderation in an Indonesia palm oil company

Hutauruk, Martinus Robert - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014529446

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

Financial performance (dis)parity in post-transition Europe

Mošnja-Škare, Lorena - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514391

Key performance indicators for the creative industry

Vartiak, Lukas; Garbarova, Miriam - 2024

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

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