This investigation starts with the observation that, over the last decade, profitability rates reported by euro area (EA) banks have remained, on average, persistently below those reported by peer banks in the United States (US). In particular, banks' return on equity (ROE) has fluctuated around...

The significant role of Small and Medium Enterprises (SMEs) in the growth of the economy has been well-documented in the past few decades. Studies in literature have focused on the reasons behind the trade credit offerings and acceptance of SMEs, but empirical findings revealing the positive...

We treat expenditures that create intangible assets as investments and instead of expensing them, we add them back to earnings when measuring the return on equity of firms while constructing the profitability factor in the Fama and French (2015) five factor model. The profitability factor we...

The rabbit industry has a lot of livelihood and economic potentials. However, constraints such as inadequate production of rabbit to meet customer demand serve as hindrances to the growth of the industry. Commercialization of rabbit production will increase rabbit products which will be...

Efficiency generally translates to better financial performance and profitability and, thus, is often taken into account when analyzing activity of the banking sector. The sustainability approach adds social and environmental effects to the economic ones. Even though there have been studies on...

During the COVID-19 lockdown, the typical bank in the Middle East lost liquidity due to deposit drains and experienced increases in nonperforming loans. The loss of liquidity was a supply shock, while the increase in nonperforming loans was a demand shock. Corporate governance increases the...

The banking sector has a significant impact on a nation's financial stability and economic development. As one of the fundamental components of the financial sector, banks offer services that are essential for the expansion of the markets. The stability of the financial system is significantly...

This paper analyzes the implications of distributional contrast for the monetary theory of distribution. The first step is to try to introduce the banking sector within Pivetti's monetary distribution theory approach. Pivetti in fact does not analyze the links between the central bank and the...

The latest regulatory framework, which has been introduced globally in the form of Basel III, and its implementation in the legislation of the member states of the European Union has generated much interest in the impact of regulation on the efficiency and profitability of banks. This study aims...

This study focused on increasing firm value through CSR- and profitability-moderated investment decisions in emerging markets. A panel data analysis method was used for this study with a total of 215 observations of non-financial sector companies on the Indonesian Stock Exchange from 2018 to...

It is not possible for a formal employment contract to detail everything an employee should do and when. Informal relationships, in particular trust, allow managers to arrange a business in a more productive way; high-trust firms are both more profitable and faster growing. For example, if they...

Purpose - This research examines and investigates the importance of sustainable business profit through customers and its impacts on three key business domains: technology-innovation-service (TIS). The main goal was to see what were the interrelationships of business-consumers and...

The dominant view of inflation holds that it is macroeconomic in origin and must always be tackled with macroeconomic tightening. In contrast, we argue that the US COVID-19 inflation is predominantly a sellers' inflation that derives from microeconomic origins, namely the ability of firms with...

This paper studies the relation between individuals’ mutual fund flows and fund characteristics, establishing three key results. First, consistent with tax motivations, individual investors are reluctant to sell mutual funds that have appreciated in value and are willing to sell losing funds....

This research focused on exploring capital structure that would have an impact on the Vietnamese company's profitability. Theoretically, we apply agency theory which mentions the separation of ownership and management, which leads to the problem when the managers act in their own interests...

This study uses a panel data regression model to investigate how internal and external factors affect the profitability of city commercial banks in China. The research sample consists of 16 listed city commercial banks with an unbalanced dataset covering the time period within the period of...

The use of private capital to finance biodiversity conservation and restoration is a new practice in sustainable finance. This study sheds light on this new practice. First, we provide a conceptual framework that lays out how biodiversity can be financed by i) pure private capital and ii)...

The background of this paper is caused by the lack of understanding of company in determining the appropriate cost, volume, profit in the profit planning process. Lack of knowledge of the company in preparing budgets often causes companies not to achieve optimal profits. Based on this problem,...

The main purpose of the study was to examine the impact of how credit risk, liquidity risk, and higher capital requirements affect the profitability of investment banks in Bangladesh. A total of 13 years (from 2007 to 2019) longitudinal data of three publicly traded investment banks were used to...

We assess the empirical relation between firm gross profitability and reported carbon emission intensity. Using data on S&P 500 firms, we find that the cross-sectional relation between profitability and carbon emission intensity is strongly negative: firms with high carbon emission intensity...

We show that the negative relation between idiosyncratic volatility (IVOL) and expected returns exists only among firms with low profitability and high uncertainty about profitability. We propose an incomplete information model in which agents cannot disentangle systematic from idiosyncratic...

This study examines how the issuance of a central bank digital currency (CBDC) affects both the payment instrument choice and asset allocation decisions of consumers, as well as the profitability of financial intermediaries. Specifically, we suggest a theoretical model where introducing a CBDC...

Using data from 5474 banks located in 23 OECD countries over the period 2019Q2-2022Q1, we study the influence of COVID-19 on bank profitability (before and during the COVID-19 vaccination period). Our results show a negative impact of the COVID-19 pandemic on bank profitability, especially at...

Climate change is threatening the future of ski resorts, as the increasing frequency of low snow seasons is expected to reduce the profitability of ski resorts. The growth of snowmaking is often seen as a way to adapt to this threat. While the literature highlights its environmental impacts, its...

This paper studies the relationship between leadership as an activity of business process management (BPM) and company performance. Business process data about leadership and business processes in SMEs were collected via questionnaires on the population of 3007 SMEs in Slovenia. Aspects of...

The paper analyzes the influence of profitability on on-field performance in the English Premier League. The paper achieves this goal by collecting on-field data for the seasons 14/15 to 20/21 from the Premier League website and financial data from the Deloitte Annual Football Review....

This study examined privatization result of privatized public enterprises compared to a corresponding set of enterprises that are still under state ownership then see whether privatization initiatives do put in force state-owned firms to improve their performance. In the light of increasing...