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Journal articles on the topic 'Corporate financial health'
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1
Goldberg, Harold H., Robert W. Burke, Samuel Gordon, Kenneth J. H. Pinkes, and M. Dough Watson. "ASSET SECURITIZATION AND CORPORATE FINANCIAL HEALTH." Journal of Applied Corporate Finance 1, no. 3 (September 1988): 45–51. http://dx.doi.org/10.1111/j.1745-6622.1988.tb00471.x.
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Simic, D., I. Kovacevic, and S. Simic. "Insolvency prediction for assessing corporate financial health." Logic Journal of IGPL 20, no. 3 (February 4, 2011): 536–49. http://dx.doi.org/10.1093/jigpal/jzr009.
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Cut Nadira Putri Kamal. "Decoding Corporate Financial Health: A Comprehensive Quantitative Analysis of Annual Accounts and Financing Strategies." Business and Investment Review 2, no. 1 (February 25, 2024): 108–19. http://dx.doi.org/10.61292/birev.98.
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This study navigates the intricate landscape of corporate finance within publicly traded Indonesian companies, aiming to comprehensively grasp their financial health. A holistic approach merges quantitative analyses of annual accounts with qualitative insights from corporate finance, focusing on unraveling the nuanced relationship between financing techniques and financial performance indicators, considering diverse variables such as industry characteristics and company sizes. Employing robust methodologies including regression analysis, correlation analysis, and panel data analysis, the study uncovers significant trends. Noteworthy findings include a burgeoning reliance on debt financing, the emergence of hybrid financing structures, and industry-specific variations in financing preferences. The positive correlation between equity financing and profitability aligns seamlessly with agency theory, underlining its potential for aligning management interests with long-term value creation. Meanwhile, the nuanced impact of debt financing emphasizes the imperative for companies to delicately balance the benefits and risks associated with financial leverage. Implications derived from the research extend practical advice to industry practitioners, emphasizing the need for tailored financing strategies, strengthened corporate governance, and industry-specific considerations. Policymakers are encouraged to play a pivotal role in fostering equity market development, implementing responsible regulatory measures, and championing transparency in financial reporting. This research not only contributes to the existing financial literature by enriching academic discourse but also provides actionable insights for businesses navigating the intricate terrain of corporate finance in Indonesia.
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González, Francisco. "Creditor rights, financial health, and corporate investment efficiency." North American Journal of Economics and Finance 51 (January 2020): 100873. http://dx.doi.org/10.1016/j.najef.2018.11.002.
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Cai, Jun, Miao Luo, and Alan J. Marcus. "Financial health and the valuation of corporate pension plans." Journal of Pension Economics and Finance 19, no. 4 (November 19, 2019): 459–90. http://dx.doi.org/10.1017/s1474747219000210.
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AbstractWe return to the long-standing question ‘Who owns the assets in a defined benefit pension plan?’ Unlike earlier studies, we condition the market's assessment of implicit property rights on the sponsoring firm's financial health. Valuations of financially strong firms, and those that are strengthening, are more responsive to pension plan funding. For these firms, each extra dollar of net plan assets is valued at between $0.50 and $1.00. In contrast, for weak and weakening firms, valuation effects are statistically indistinguishable from zero. This result is consistent with the higher likelihood that they will renege on their pension obligations.
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Clement, Jan P., Thomas A. D??Aunno, and Barbara Lou M. Poyzer. "Hospital Corporate Restructuring and Financial Performance." Medical Care 31, no. 11 (November 1993): 975–88. http://dx.doi.org/10.1097/00005650-199311000-00001.
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Isaac, Fikry W. "Employee health contributes to corporate financial health at Johnson & Johnson." Journal of Organizational Excellence 24, no. 1 (2004): 57–65. http://dx.doi.org/10.1002/npr.20038.
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Chakraborty, Sumit, and Sushil K. Sharma. "Prediction of corporate financial health by Artificial Neural Network." International Journal of Electronic Finance 1, no. 4 (2007): 442. http://dx.doi.org/10.1504/ijef.2007.012898.
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Conradie, Christina Susanna, Eon van der Merwe Smit, and Daniel Pieter Malan. "Corporate Health and Wellness and the Financial Bottom Line." Journal of Occupational and Environmental Medicine 58, no. 2 (February 2016): e45-e53. http://dx.doi.org/10.1097/jom.0000000000000653.
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Pratomo, Teguh Phambudi, Nugroho Mardi Wibowo, and Chandra Kartika. "PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE TERHADAP VALUE OF COMPANY MELALUI PERFORMANCE FINANCIAL PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI." Jurnal Manajerial Bisnis 5, no. 3 (December 28, 2022): 204–14. http://dx.doi.org/10.37504/jmb.v5i3.462.
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Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, good corporate governance terhadap value of company melalui performance financial pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Metode penelitian in ialah kuantitatif dengan pendekatan diskriptif. sampel yang digunakan sebanyak 9 perusahaan food and beverage yang terdaftar di bursa efek indonesia periode 2016 – 2018. Teknik analisis data yang digunakan dalam penelitian ini adalah partial least square (pls) dengan program smartpls 3.0. Hasil penelitian ini menunjukkan secara langsung: 1). corporate social responsibility berpengaruh positif dan tidak signifikan terhadap performance financial, 2). good corporate governance berpengaruh positif dan tidak signifikan terhadap performance financial, 3). corporate social responsibilityberpengaruh positif dan tidak signifikan terhadap value of company, 4). good corporate governance berpengaruh positif dan tidak signifikan terhadap value of company,5). performance financial berpengaruh positif dan tidak signifikan terhadap value of company, untuk hasil yang secara tidak langsung (variabel intervening): 6). corporate social responsibility berpenngaruh positif dan tidak signifikan terhadap value of company melalui performance financial, 7). good corporate governance berpengaruh postif dan tidak signifikan terhadap value of company melalui performance financial pada perusahaan food and beverage yang terdaftar di bursa efek indonesia periode 2016-2018.
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Smith, Jack. "Corporate information systems in health organisations." Australian Health Review 20, no. 3 (1997): 86. http://dx.doi.org/10.1071/ah970086.
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This paper presents an overview of the nature of corporate information systems and their applications in health organisations. It emphasises the importance of financial and human resource information in the creation of a corporate data model. The paper summarises the main features of finance and human resource systems as they are used in health organisations. It looks at a series of case studies carried out in healthorganisations, which were selected on the basis of their representation of different aspects of service delivery. It also discusses the theoretical and practical perspectives of the systems themselves, their roles in information management, executive and decisionsupport, and in planning and forecasting.
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Rakhman, Faisal, Sari Tilawatijariah, and Susilawati Susilawati. "Bank Health Analysis with RGEC Method Panin Dubai Syariah Bank." International Journal of Business, Economics, and Social Development 4, no. 2 (May 4, 2023): 64–71. http://dx.doi.org/10.46336/ijbesd.v4i2.441.
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Based on the observations, the background of this study is that there are several financial ratios that experience fluctuations and contrary the theory and to find out level of bank health in Panin Dubai Syariah Bank period 2017-2021. This study aims to find out the health level of Panin Dubai Syariah Bank for the period 2017-2021 using the RGEC method. The valuation factors used are Risk Profile, Good Corporate Governance, Earning and Capital factors. The object of this research is the financial statements of research used is quantitative with a descriptive approach. The type of data used in this study is secondary data. The results showed that the health level of Panin Dubai Syariah Bank based on Risk Profile factors gets a healthy predicate, Good Corporate Governance gets a healthy predicate, Earning gets an unhealthy predicate and Capital gets a very healthy predicate.
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Li, Xinyue, Saisai Yan, Jiajia Lu, and Yanqiu Ding. "Prediction and Analysis of Corporate Financial Risk Assessment Using Logistic Regression Algorithm in Multiple Uncertainty Environment." Journal of Environmental and Public Health 2022 (September 14, 2022): 1–10. http://dx.doi.org/10.1155/2022/2733923.
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Currently, the level of economic globalisation is expanding, which gives organizations more room to grow while also subjecting them to an increasing amount of pressure from the market. Companies are forced to deal with an increasing number of unclear aspects due to the unstable internal and external environments, which also increases the risks they confront. A management system for corporate financial risk is according to studies on early warning systems for financial risks. Its goals are to raise the standard of corporate financial management and boost economic advantages, identify concerns and potential hazards in the corporate financial management process, stop corporate financial crises in their tracks, and lessen the losses brought on by such crises. The financial risk management of the organization is predicted and examined in this research using the logistic regression model. The use of a logistic regression model allows for the simultaneous analysis of various risk factors, such as discrete and continuous variables, as well as the analysis of external variables’ interactions and confounding. This method is suited for widespread usage in practice because it has shown exceptional outcomes in study that are 16.24% better than those of the conventional method.
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Abbas, Syeda Fizza, Tooba Lutfullah, and Fareeha Waseem. "RELATIONSHIP BETWEEN CORPORATE SUSTAINABILITY AND RETURN ON INVESTED CAPITAL OF PAKISTANI FIRMS." Pakistan Journal of Social Research 04, no. 04 (December 31, 2022): 609–18. http://dx.doi.org/10.52567/pjsr.v4i04.874.
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The purpose of this research is to examine the impact of corporate sustainability on the return on invested capital performance for the non-financial sector in Pakistan. The data has been taken from the KSE-100 Index of 74 Non-Financial Firms for the period of 2015-2020 by taking the data from the sustainability reports, annual reports and website disclosures of the respective companies. The index for sustainability is based on the five sub-indices namely, economic, environmental, social, governance and health & safety indicators with the composite overall sustainability index. The panel regression model technique has been applied using the fixed effect to analyze the individual indicators as well as composite effect of sustainability index for the evaluation of company’s performance. The results for the study indicates positive effect of economic, environmental, social, governance sustainability indicators and a composite sustainability index on the return on invested capital. This research depicts clear relevance of the sustainable practices on the corporate strategy and its financials. The findings of this study will be useful for respective companies’ management to better understand the importance of sustainability practices in corporate strategy for the better performance of the company. Keywords: Corporate sustainability, return on invested capital, non-financial firms, fixed effect, health & safety sustainability, environmental sustainability
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Chiuriri, Fungisai Maria, and Rozita Arshad. "Enhancement of state-owned enterprises’ financial reporting through e-governance." E3S Web of Conferences 440 (2023): 06001. http://dx.doi.org/10.1051/e3sconf/202344006001.
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State-owned enterprises in Zimbabwe often take long to report their financial statements due to unfunded policy mandates, weak governance, and a lack of capacity of governments to oversee the enterprises/parastatals. Information systems can help improve the operation of state enterprises and expedite financial reporting by interfacing e-governance and corporate governance. This paper aims to present a systematic empirical literature review to examine the role of corporate governance in the timeliness of financial reporting and opportunities of e-Corporate Governance in State-owned enterprises. Specifically, the proposed study’s motivation aroused from vast literature focusing on the role of corporate governance in the timeliness of financial reporting and opportunities of e-Corporate Governance in State-owned enterprises. The study reviewed some of the articles for literature that deliver robust suggestions on the timeliness of financial reporting and opportunities of e-Corporate Governance in State-owned enterprises. Findings suggest that effective corporate governance can improve the performance and accountability of state enterprises. E-corporate governance can help state enterprises report their financial statements promptly. Adoption of e-governance can improve corporate governance in state enterprises by providing best practices and independent oversight mechanisms.
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Dewi, Dwivinna Nadine, Werner Ria Murhadi, and Bertha Silvia Sutejo. "Financial Ratios, Corporate Governance, and Macroeconomic Indicators in Predicting Financial Distress." Journal of Law and Sustainable Development 11, no. 4 (August 14, 2023): e893. http://dx.doi.org/10.55908/sdgs.v11i4.893.
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Purpose: This study analyzed the effect of financial ratios, corporate governance, and macroeconomic variables on financial distress. This research was conducted during the covid-19 pandemic when many companies experienced difficulties due to activity restrictions during the pandemic.
Theoretical framework: Prolonged financial difficulty can lead to the company's insolvency. As a result, understanding the company's health status is critical. Internal company factors, such as the firm's financial situation and company management, as reflected in corporate governance, and external company factors, such as macroeconomic conditions, can all influence the occurrence of financial hardship in the company.
Design/Methodology/Approach: This study uses a sample of property and real estate sector companies listed on the Indonesia stock exchange. The model used was 270 observations. This research is a quantitative approach using a logistic regression test. The unit of analysis in this study is property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange, where each company is undoubtedly influenced by internal company factors, namely financial ratios and corporate governance, and external factors, namely macroeconomics.
Findings: The results showed that the relevant financial ratios are sales total assets and retained earnings to total assets. At the same time, the corporate governance included in the model is director size and macroeconomic variables in the form of inflation entering the financial distress model. The accuracy of the model in classifying its observations is 84.1%.
Research, practical & social implications: The implication of this study's results is that financial ratios, governance, and macroeconomic indicators can be used as a benchmark to detect the possibility of financial distress.
Originality/Value: This research was conducted in the real estate industry during the Covid-19 pandemic when many companies experienced financial difficulties. This research combines financial ratios, corporate governance, and macroeconomics that impact the possibility of financial distress. This research is different because it combines financial ratios that reflect company performance, governance practices, and macroeconomic indicators to predict bankruptcy.
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Dewi, Dwivinna Nadine, Werner Ria Murhadi, and Bertha Silvia Sutejo. "Financial Ratios, Corporate Governance, and Macroeconomic Indicators in Predicting Financial Distress." International Journal of Professional Business Review 8, no. 7 (July 25, 2023): e03049. http://dx.doi.org/10.26668/businessreview/2023.v8i7.3049.
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Purpose: This study analyzed the effect of financial ratios, corporate governance, and macroeconomic variables on financial distress. This research was conducted during the covid-19 pandemic when many companies experienced difficulties due to activity restrictions during the pandemic. Theoretical framework: Prolonged financial difficulty can lead to the company's insolvency. As a result, understanding the company's health status is critical. Internal company factors, such as the firm's financial situation and company management, as reflected in corporate governance, and external company factors, such as macroeconomic conditions, can all influence the occurrence of financial hardship in the company. Design/Methodology/Approach: This study uses a sample of property and real estate sector companies listed on the Indonesia stock exchange. The model used was 270 observations. This research is a quantitative approach using a logistic regression test. The unit of analysis in this study is property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange, where each company is undoubtedly influenced by internal company factors, namely financial ratios and corporate governance, and external factors, namely macroeconomics. Findings: The results showed that the relevant financial ratios are sales total assets and retained earnings to total assets. At the same time, the corporate governance included in the model is director size and macroeconomic variables in the form of inflation entering the financial distress model. The accuracy of the model in classifying its observations is 84.1%. Research, practical & social implications: The implication of this study's results is that financial ratios, governance, and macroeconomic indicators can be used as a benchmark to detect the possibility of financial distress. Originality/Value: This research was conducted in the real estate industry during the Covid-19 pandemic when many companies experienced financial difficulties. This research combines financial ratios, corporate governance, and macroeconomics that impact the possibility of financial distress. This research is different because it combines financial ratios that reflect company performance, governance practices, and macroeconomic indicators to predict bankruptcy.
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Yeoh, Peter. "The Impact of the Global Financial Crisis on Corporate Governance and Executive Pay in the US and the UK." Business Law Review 31, Issue 11 (November 1, 2010): 238–43. http://dx.doi.org/10.54648/bula2010049.
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Financial regulators and governments generally attribute the current global financial crisis to general flaws in corporate governance including incentives-based compensation which induced extreme risk-taking at the expense of long-term corporate financial health. This article analyses the response measures taken through regulatory and self-regulatory reforms and initiatives undertaken in the US and the UK.
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Al Mutairi, Almuatasim Musabah Saif, and Noraina Mazuin Sapuan. "Impact of Corporate Governance on Financial Risk of Omani Non-financial Companies Listed on the Muscat Securities Market." International Journal of Psychosocial Rehabilitation 24, no. 02 (February 12, 2020): 2121\—2127. http://dx.doi.org/10.37200/ijpr/v24i2/pr200513.
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Amoa-Gyarteng, Karikari. "Corporate Financial Distress: The Impact of Profitability, Liquidity, Asset Productivity, Activity and Solvency." Journal of Accounting, Business and Management (JABM) 28, no. 2 (November 7, 2021): 104. http://dx.doi.org/10.31966/jabminternational.v28i2.447.
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This study aims to determine the importance of liquidity, profitability, asset productivity, activity, and solvency in cases of corporate financial distress. One hundred and five firms in the extractive industry in the United States were analyzed. Firms must be publicly traded and have filed form 10-K reports with the securities and exchange commission of the United States to be considered for the study’s population. The measure of corporate financial distress is the Altman Z-score. By using the Altman discriminant function, this study identifies the precipitants of corporate financial distress. This is especially important because widespread corporate financial distress could cause global financial system volatility. The indicators were measured in the last two years before the distressed firms declared bankruptcy. The results indicate that liquidity, profitability, asset productivity and solvency have an impact on the financial health of firms and therefore, on financial distress. The study further determines that activity ratio does not have a statistically significant relationship with financial distress.
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Zhao, Xiaomin, Jiahui Li, and Yang Li. "Impact of Environmental Tax on Corporate Sustainable Performance: Insights from High-Tech Firms in China." International Journal of Environmental Research and Public Health 20, no. 1 (December 27, 2022): 461. http://dx.doi.org/10.3390/ijerph20010461.
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High-tech enterprises play an important role in leading the future industrial transformation, and their sustainable development deserves attention. Using data of 263 high-tech listed firms in China, we explore the impact of environmental tax on corporate sustainable performance, and the mediating role of green innovation. The results show that environmental tax positively affects corporate green innovation. However, the impact of environmental tax on the sustainable performance of state-owned enterprises and private enterprises is quite different. For private enterprises, environmental tax has an inverted U-shaped impact on both corporate financial performance and environmental-social performance. Furthermore, green innovation mediates the relationship of environmental tax and financial performance. In contrast with private enterprises, for state-owned enterprises, environmental tax has a negative linear impact on corporate financial performance. There is no empirical evidence supporting the effect of environmental tax on the environmental social performance of state-owned enterprises. The results imply that the government should implement different tax policies according to the firms’ characteristics, to promote the corporate sustainable development, especially state-owned enterprises.
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Muafiroh, Cintika Putri, and Taofik Hidajat. "PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL RATIOS TERHADAP FINANCIAL DISTRESS PERUSAHAAN PERBANKAN." ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) 10, no. 1 (January 14, 2023): 136–55. http://dx.doi.org/10.36987/ecobi.v10i1.4012.
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Financial distress merupakan sebuah kondisi kesulitan keuangan dalam perusahaan yang dapat menjadi indikasi perusahaan mengalami kebangkrutan. Penelitian ini dilakukan untuk menganalisis bagaimana pengaruh Good Corporate Governance dan Financial Ratios terhadap terjadinya Financial Distress pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian ini menggunakan purposive sampling untuk menentukan sampelnya. Dimana jumlah sampel yang digunakan adalah 42 perusahaan. Data penelitian di analisis dengan menggunakan alat uji SPSS melalui analisis regresi linier. Hasil penelitian dapat disimpulkan bahwa Good Corporate Governance yang diukur berdasarkan Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Direksi, Dewan Komisaris, dan Komisaris Independe tidak berpengaruh terhadap terjadinya financial distress, sedangkan Financial Ratios yang diukur melalui Rasio Likuiditas dan Rasio Profitabilitas berpengaruh terhadap terjadinya financial distress.Kata Kunci : Financial Distress, GCG, Financial Ratios
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Gopalakrishnan, V., and Timothy F. Sugrue. "Corporate Financial Statements And The Impact Of Health Care Costs Recognition." Journal of Applied Business Research (JABR) 7, no. 3 (October 19, 2011): 45. http://dx.doi.org/10.19030/jabr.v7i3.6226.
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This paper empirically analyzes the economic consequences of a forthcoming rule on accounting for post-retirement obligations. This rule calls for the recognition of health care liabilities on the employers financial statements and prescribes that the cost associated with these obligations be accounted for on the accrual basis. Based on a sample of 103 firms, this study reports that compliance with this rule could have a dramatic impact on firms equity, leverage, income and key financial ratios.
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Limanto, Cameline, and Jesica Handoko. "KEPEMILIKAN MANAJERIAL & KOMISARIS INDEPENDEN SEBAGAI PEMODERASI KINERJA LINGKUNGAN DAN CSR TERHADAP KINERJA KEUANGAN." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 17, no. 1 (January 31, 2022): 1–18. http://dx.doi.org/10.25105/jipak.v17i1.8641.
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This study aims to test and analyze the influence of environmental performance and corporate social responsibility on the company's financial performance with corporate governance as moderation. Environmental performance is measured using PROPER ratings, financial performance is measured using return on equity, and return on sales, as well as corporate governance that is proxies with managerial ownership and independent commissioners. The research object used is a mining company registered in the Indonesia stock exchange period 2015-2019. Purposive sampling techniques and multiple linear data analysis techniques were used to obtain samples as well as to test hypotheses in this study. The results of this study showed that environmental performance has a significant positive effect on financial performance, while corporate social responsibility has no effect on financial performance, managerial ownership is not able to moderate the relationship of environmental performance to financial performance and independent commissioners are able to moderate the relationship of environmental performance and corporate social responsibility to financial performance.
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Zheng, Liyuan, Ling Ye, Mengjiao Wang, Yingdi Wang, and Haiwei Zhou. "Does Water Matter? The Impact of Water Vulnerability on Corporate Financial Performance." International Journal of Environmental Research and Public Health 19, no. 18 (September 7, 2022): 11272. http://dx.doi.org/10.3390/ijerph191811272.
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This study aims to understand the potential relationship between water vulnerability and corporate financial performance for listed companies in China. Studies have argued that water risk has begun to affect the sustainability of firms, but few studies have included water conditions in the research framework to examine whether and how water conditions have a direct impact on firms. In addition, studies on environment governance have emphasized the impact of government environmental regulation on firms. This study focuses on both regulation and government investments that have been previously neglected. Using a sample of Chinese listed companies from 2016 to 2020, this paper uses pooled cross-sectional regressions with year and industry fixed effects to examine the effects of water vulnerability on corporate financial performance and analyze the mechanism of government water governance (which can be divided into water regulation and water investment) on the relationship between water vulnerability and corporate financial performance. This study finds that water vulnerability could negatively impact corporate financial performance, and water regulation can intensify but water investment couldn’t significantly relieve the negative impact. The relationships above differ between SOEs and non-SOEs and water-intensive and non-water-intensive industries.
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Moumin, Imad. "Corporate governance in Morocco: a literature review." Emirati Journal of Business, Economics, & Social Studies 3, no. 1 (February 27, 2024): 42–46. http://dx.doi.org/10.54878/rc4kw781.
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Gaps in governance mechanisms or an inadequate capital structure are likely to lead to substantial problems, such as conflicts of interest, inefficient resource allocation and financial instability. This article is of major importance to various stakeholders, including investors, regulators, and economic decision-makers in Morocco. It provides fundamental insights for improving the financial performance of listed companies, with an emphasis on establishing good governance and capital management practices. In short, this study takes a holistic approach, aiming to enrich our understanding of the factors influencing the financial health of listed Moroccan companies. It makes a significant contribution by informing stakeholders about governance and capital management practices conducive to sustainable financial performance.
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Jati, Ahmad Waluya, Masiyah Kholmi, and Wardatul Jannah. "The Role of Intellectual Capital in the Relationship between Good Corporate Governance, Financial Performance and Financial Distress." Riset Akuntansi dan Keuangan Indonesia 8, no. 2 (September 11, 2023): 122–31. http://dx.doi.org/10.23917/reaksi.v8i2.2364.
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This study examines the effect of good corporate governance and financial performance on financial distress, with intellectual capital as a moderating variable. Good Corporate Governance, Financial Performance and Intellectual Capital are important tools that assure investors of the health of a business, thereby attracting interest to invest in companies that affect the capital to be obtained so as to increase company profits. Companies that are continuously able to make profits will avoid financial distress. This is due to the good management of the company, thereby increasing the value of the company. The sample in this study consisted of 150 observations from 75 manufacturing sector companies listed on the Indonesia Stock Exchange from 2020-2021. Manufacturing companies are the leading industry with the highest GDP contribution compared to other sectors. The Research result are derived from the multiple regression and MRA methods used in this study. Research results show that good corporate governance and financial performance have a positive effect on financial distress. Meanwhile, intellectual capital can strengthen the link between good corporate governance and financial distress. This research can support signal theory which can provide a good framework for understanding the impact of good corporate governance and financial performance on financial distress. This theory explains that companies, as senders of information (information owner), want to make the information relevant to the use of the information by the recipients or users most concerned.
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Plaskova, N. S. "Comparative analysis of regulatory regulation of financial and non-financial corporate reporting on environmental activities of companies." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 12 (November 18, 2023): 33–43. http://dx.doi.org/10.33920/med-17-2312-04.
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The article presents a set of issues related to the formation of data on the environmental activities of enterprises, taking into account the current Russian and international regulations. A review and comparison of the practice of using environmental information to assess the performance of companies and investment attractiveness showed the need to improve methodological approaches to disclosure of financial and non-financial information in corporate reporting, as well as the development of uniform rules and regulations for reporting containing indicators of environmental and environmental activities of economic entities. A comparative analysis of the provisions of Russian and foreign standards is given and directions for improving the regulatory framework governing the procedure for the formation of environmental financial and non-financial corporate reporting are identified.
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Okafor, Uchenna Israel, Etim Okon Philip, Theresa Eyo Edet, and Nse Bassey Okon. "Corporate Sustainability Practices and Corporate Financial Performance of Selected Breweries in Nigeria." Finance & Economics Review 4, no. 1 (May 4, 2022): 25–40. http://dx.doi.org/10.38157/fer.v4i1.390.
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Purpose: The nexus between Corporate Sustainability Practices (CSP) and Corporate Financial Performance (CFP) has over the years yielded a mix of positive, negative, and neutral associations across industries and territories. Considering the paradox of economic benefits against negative sustainability implications of manufacturing and consuming alcoholic beverages, the researchers examined the influence of CSP on the CFP of selected breweries in Nigeria. In two hypotheses, the proxies for CSP are Social-Infrastructural-Development Cost, Community-Education-and-Training Cost, and Community-Health-Related Cost, whereas the determinants for CFP are return on equity and prices of shares. Methods: Adopting a causal-comparative research design, data were obtained from the annual financial reports of the companies and the Nigerian Stock Exchange factbooks. The multivariate regression analysis was deployed for estimating the results. Results: The general models for testing hypotheses one and two indicated that corporate sustainability practices do not significantly influence either the return on equity or the market prices of the shares of breweries in Nigeria. Implications: The researchers concluded that changes in the level of CSP were not enough for predicting variations in the CFP of breweries in Nigeria. It was, however, observed that awareness about CSP and the related value is still low among capital market investors and consumers in Nigeria. Hence, breweries are encouraged to be consistent with such practices as the associated benefit may be incremental.
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Jin, Ling, Jun Hyeok Choi, Saerona Kim, and Kwanghee Cho. "Slack Resources, Corporate Performance, and COVID-19 Pandemic: Evidence from China." International Journal of Environmental Research and Public Health 19, no. 21 (November 2, 2022): 14354. http://dx.doi.org/10.3390/ijerph192114354.
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COVID-19 has caused tremendous damage to global economies, and similar health crises are expected to happen again. This study tests whether slack resources would enable companies to prepare for such uncertainties. Specifically, we explored the influence of the COVID-19 patient occurrence on corporate financial performance and the buffering effect of financial slacks using Chinese listed companies’ data during 2021. We also examined whether this effect differs across firms’ financial health and industry. Test results are as follows. First, consistent with the recent studies on pandemics, the degree of COVID-19 prevalence had a negative impact on the Chinese company’s financial performance, and slack resources offset this adverse effect. Second, slack’s buffering effects appeared mostly in financially constrained companies. Third, such effects mostly appeared in industries vulnerable to the COVID-19 shock. In the business environment of 2021, adapted to COVID-19, our main test result seems to mainly come from companies with a greater need for slack. Our tests imply that, despite differences in the degree of accessibility to resources, excess resources help companies overcome the COVID-19 crisis, which means that firms can more efficiently respond to economic shocks such as COVID-19 if they reserve past profits as free resources. This study contributes to the literature in that there is limited research on the slack resources’ buffering effect on the COVID-19 shock and that this study works as a robustness test as it uses data from one of the East Asian regions at a time when the control of COVID-19 was relatively consistent and successful, which can limit the effect of COVID-19 and slacks.
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Chen, Yijun, Xiao Yan, and Qiuhong Jia. "Credit and Financial Risk Measurement of Financial Enterprises Based on PSM Model." Tobacco Regulatory Science 7, no. 5 (September 30, 2021): 3710–23. http://dx.doi.org/10.18001/trs.7.5.1.147.
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With the rapid development of social economy and information technology, the credit risk and financial risk of my country’s financial enterprises are also facing severe challenges. In financial enterprises, credit is related to the survival of the enterprise. As the business volume and scale of financial enterprises continue to expand, financial risks are correspondingly increased. Therefore, the research on financial enterprise credit and financial risks is of great significance. The research on the credit and financial risks of financial enterprises is helpful to help financial enterprises handle financial risks well and perform evasive operations on them. In addition, it can also enhance the credit awareness of enterprises and reduce the default rate in the financial industry. This paper studies and analyzes the financial enterprise credit and financial risk measurement based on the PSM model. First, it uses the literature method to study the PSM model, corporate credit, financial risk and other theoretical knowledge, and then establish a fuzzy neural network model for risk assessment. And the establishment of a PSM model to conduct a questionnaire survey experiment design, analyze the price sensitivity changes and acceptable price ranges under the PSM model, and get the optimal pricing of new financial products issued by financial companies. Finally, it analyzes the relationship between the default rate of corporate credit and internal finance. The conclusion is that when this financial product is priced at 45 yuan, the proportion of reserved recipients is the largest, reaching 66%; when the price is 75 yuan, the acceptable proportion is 23%, which is the acceptable number of people in the three price ranges. The proportion is the largest; if the price is 100 yuan, the unacceptable proportion is the largest, reaching 45%. This shows that the pricing of a new financial product is directly related to its sales. The reasonableness of the product pricing directly determines whether people are willing to pay for it and accept it.
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Sanny, Sanny, and Yusni Warastuti. "Analisis Pengaruh Kinerja Keuangan dan Tata Kelola Perusahaan Terhadap Kondisi Kesehatan Keuangan Perusahaan." Jurnal Akuntansi Bisnis 18, no. 1 (July 30, 2020): 63. http://dx.doi.org/10.24167/jab.v18i1.2702.
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Company’s financial health is one of the important factors that must be maintained by the company to maintain the sustainability of its business. The objective of the study is to examine the effect of financial performance and corporate governance on financial health. Financial performance is reflected by three indeps: leverage, liquidity, and profitability. While corporate governance is reflected by managerial ownership, institutional ownership, the proportion of independent commissioners, and the size of audit committee. This study used financial report of listed manufacturing companies in Indonesia Stock Exchange (IDX) during 2013-2017. The data was collected by purposive sampling. This study used logistic regression analysis to examine seven of independent variables on financial health. The result indicate leverage and institutional ownership were significant and negatively affected the company’s financial health. While liquidity and profitability were significant and positively affected the company’s financial health.
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Abstrak
Kesehatan keuangan perusahaan merupakan salah satu faktor penting yang harus dijaga oleh perusahaan untuk mempertahankan keberlanjutan usahanya. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari kinerja keuangan dan tata kelola perusahaan terhadap kondisi kesehatan perusahaan. Kinerja keuangan di cerminkan oleh tiga variabel: leverage, likuiditas, dan profitabilitas. Sedangkan tata kelola perusahaan dicerminkan oleh kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, dan ukuran komite audit. Penelitian ini menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di BEI tahun 2013-2017. Data dikumpulkan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi logistik dan hasil penelitian menemukan bahwa leverage dan kepemilikan institusional berpengaruh secara signifikan dan negatif terhadap kondisi kesehatan keuangan perusahaan yang berarti perusahaan dengan leverage dan kepemilikan institusional tinggi cenderung berada pada kondisi financial distress, sedangkan likuiditas dan profitabilitas berpengaruh signifikan dan positif terhadap kondisi kesehatan keuangan perusahaan yang berarti bahwa perusahaan dengan likuiditas dan profitabilitas tinggi akan cenderung pada kondisi finansial sehat.
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Longest, Beaufort B. "Nonprofit Health Systems: A Promising New Class of Corporate Citizen." INQUIRY: The Journal of Health Care Organization, Provision, and Financing 39, no. 4 (November 2002): 334–40. http://dx.doi.org/10.5034/inquiryjrnl_39.4.334.
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Leading nonprofit health systems are demonstrating that communities can benefit from the emergence of this new class of corporate citizens. Just as the business sector has produced many good corporate citizens to the great advantage of American society, health systems with sufficient financial and organizational gravitas increasingly are assuming these roles, and in so doing, are making positive differences in their communities. More system leaders, however, must find compelling reasons to assume these demanding roles. They also must learn how to play citizenship roles more fully and effectively if the potential social good available through health systems' corporate citizenship is to be realized.
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Sartika and Misdiyono. "THE INFLUENCE OF PROMOTION EXPENSES, SAVINGS, AND FINANCIAL RATIOS TO DIBURSED LOANS ON BANK PEMBANGUNAN DAERAH IN INDONESIA." Journal of Business Economics 23, no. 3 (2018): 244–57. http://dx.doi.org/10.35760/eb.2018.v23i3.1833.
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The health of a bank can be defined as the ability of a bank to conduct banking operational normally and be able to satisfy all its obligations well by means of accordance with the applicable banking regulations. The health assessment is very important to a bank because the bank managing public funds entrusted to the bank. Accordance with PBI 13/1/PBI/2011 numbers that have been set on January 5, 2011, and was implemented by the bank in July 2011, CAMELS method is no longer used as a method to measure the health of a bank. CAMELS method was replaced by the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) to measure and assess the health of a bank. This research conducted on the four Government Banks (Bank Mandiri, BNI, BTN, and BTN) from the year 2009-2012 with comparative descriptive method. The results of Risk Profile factor that use the analysis tool of NPL to measure Credit Risk showed that Bank Mandiri, BNI, BRI into the category of the healthy bank, while BTN decreased slightly in the rankings in 2012 from a healthy bank into the fairly healthy bank. Meanwhile, the assessment results of liquidity risk that calculated use analysis tool of LDR showed that Bank Mandiri and BNI into the category of the very healthy bank, BRI tend to stable with healthy bank category, but BTN into the category of poorly bank. The result of self-assessment Good Corporate Governance showed that four Government Banks have been successfully implemented Good Corporate Governance very well. The result of Earnings factor that uses the analysis tool of ROA showed that four Government Banks as a healthy bank. The result of the Capital factor that uses the analysis tool of CAR generally showed that four Government Banks into the category of the very healthy bank. Keywords: Health of Bank, Assessment, Government Bank, RGEC, Good Corporate Governance
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Soekarso, Soekarso. "Hubungan Analisis Ratio Keuangan dengan Kesehatan Perusahaan." Winners 10, no. 2 (September 30, 2009): 156. http://dx.doi.org/10.21512/tw.v10i2.710.
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In the business world, companies develop a vision and mission to improve welfare in the future. The work program the company is to achieve productivity and profitability. Finance in the company is one of the strategic functions that includes wealth management and transformation of added value (added value) and also the control of corporate health. The financial statements such as balance sheet (balance sheet), profit and loss statement (income statement), and financial ratio (financial ratios), reflects the company's performance and health. Financial ratio analysis relates to the health of the company through a ratio of effectiveness, efficiency, productivity, profitability, liquidity, and solvability. Analysis shows that whenever actual value of financial ratios is above standard it means the company is healthy, and when the actual value of financial ratios is below the standard, it reversely means that companies are not healthy.
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Caridad, Daniel, Jana Hančlová, Hosn el Woujoud Bousselmi, and Lorena Caridad y López del Río. "Corporate rating forecasting using Artificial Intelligence statistical techniques." Investment Management and Financial Innovations 16, no. 2 (June 24, 2019): 295–312. http://dx.doi.org/10.21511/imfi.16(2).2019.25.
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Forecasting companies long-term financial health is provided by Credit Rating Agencies (CRA) such as S&P, Moody’s, Fitch and others. Estimates of rates are based on publicly available data, and on the so-called ‘qualitative information’. Nowadays, it is possible to produce quite precise forecasts for these ratings using economic and financial information that is available in financial databases, utilizing statistical models or, alternatively, Artificial Intelligence techniques. Several approaches, both cross section and dynamic are proposed, using different methods. Artificial Neural Networks (ANN) provide better results than multivariate statistical methods and are used to estimate ratings within all the range provided by the CRAs, obtaining more desegregated results than several proposed models available for intervals of ratings. Two large samples of companies ‘public data’ obtained from Bloomberg are used to obtain forecasts of S&P and Moody’s ratings directly from these data with high level of accuracy. This also permits to check the published rating’s reliability provided by different CRAs.
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Kosharnaya, Galina B., Elena A. Danilova, and Kira M. Marakaeva. "Corporate employee health management system." Siberian Socium 4, no. 2 (2020): 76–89. http://dx.doi.org/10.21684/2587-8484-2020-4-2-76-89.
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As you know, the main goal of any organization is to make a profit, build financial capacity and maximize income. In this process, the work of the company’s management is important in finding any ways to reduce the company’s costs. But, nevertheless, the functioning of the organization is impossible without the use of human resources, their development in the future. Statistics show that often an ill employee costs the organization much more than the savings on working conditions that many organizations are trying to realize in order to reduce staff costs. The article emphasizes the need to implement a corporate employee health management system, discloses how it can be cost-effective for organizations and useful for employees. In Russian companies, caring for employees, developing corporate policy as a strategy for the future has not yet become widespread. Many are looking for benefits in reducing the number of employees, in reducing wages, in making temporary employees, in the effectiveness of managerial decisions. Objectively, companies want instant results without long-term and mixed investments. According to Rosstat, in Russia, about 30% of the employees of all the companies surveyed work in conditions that simply do not meet sanitary and hygienic requirements. Meanwhile, in foreign countries, health management programs are reaching a new, progressive level, which includes not only improving working conditions, but also holding Health Days, changing the lifestyle of employees (promoting a healthy lifestyle, adjusting nutrition programs, increasing physical activity, etc.), as well as regular monitoring and health monitoring of employees. The main research methods were: review method, which allows to obtain accessible and complete information on the topic of the article; cross-cultural analysis used to compare the attitude of employers to the health of employees in Russia and abroad and to identify the degree of similarity and difference in the modality of health values in different countries, as well as a method of secondary analysis of the results of sociological studies on the topic of research.
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Zhidkova, E. A., K. G. Gurevich, A. V. Kontsevaya, and O. M. Drapkina. "Specifics of corporate health programs for railway workers." Cardiovascular Therapy and Prevention 20, no. 4 (July 17, 2021): 2900. http://dx.doi.org/10.15829/1728-8800-2021-2900.
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Preventive workplace programs are one of the optimal organizational models for the prevention of noncommunicable diseases in the workingage population. Corporate health programs allow to effectively influence the lifestyle of employees, which makes it possible to reduce human resource risks due to morbidity and increase labor efficiency. First, programs for the prevention of cardiovascular diseases are being implemented. A number of researchers report that implementing prevention programs in the workplace can reduce the number of people with bad habits. The effectiveness of preventive workplace programs largely depends on the mechanisms of their implementation. A feature of railway companies is the presence of a large staff of employees of various specialties. Many factors affecting health are, in one way or another, related to the workflow, since most railway companies operate continuously. Low health literacy of railway workers on health protection and disease prevention was noted. Measures such as financial incentives, preventive counseling, the creation of personalized health profiles and the availability of healthy food in the workplace have been shown to be effective. The review also discusses Russian corporate preventive workplace programs.
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Marantika, Abshor. "Ethics in Finance, Financial Globalization and Stakeholder Responsibility: New Concept of Corporate Finance." International Journal of Psychosocial Rehabilitation 24, no. 1 (January 20, 2020): 1556–63. http://dx.doi.org/10.37200/ijpr/v24i1/pr200253.
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Shilpa, N. C., and M. Amulya. "Corporate Financial Distress: Analysis of Indian Automobile Industry." SDMIMD Journal of Management 8, no. 1 (April 17, 2017): 85. http://dx.doi.org/10.18311/sdmimd/2017/15726.
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Financial distress leads to bankruptcy of firm which features systemic impact on both macro and micro economy of the country. Industry characteristics too play an important role in endurance of firm and successively with its financial strategies. Compulsion to evaluate the financial strength of firm is a significant aspect for both Internal and External stakeholders, especially creditors. Information that firm is approaching distress can set out managerial actions to anticipate problems before they occur. Drastic changes in automobile policies in India have mixed effects on Automobile Industry. This paper is an attempt to evaluate the financial health of automobile industry in India. Automobile industry has been classified into four categories based on products namely Passenger car, commercial vehicles, motorcycle/ mopeds and scooters & 3-wheelers manufacturers. The Altman Z score model developed for manufacturing firms has been applied for ten years (2007 to 2016) during which period features Automotive Mission Plan framed by Government of India. The study reveals that commercial vehicle manufactures are in intermediate area of financial distress and calls for agile action.
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Ma, Kailiang. "Reflection on the blockchain application in Chinese public health financial institutions governance." MATEC Web of Conferences 395 (2024): 01050. http://dx.doi.org/10.1051/matecconf/202439501050.
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This paper identifies three aspects of challenges in blockchain practices through textual analysis and case studies in the governance of Chinese public health financial institutions. First, given the conflict of interest in corporate governance, under the background of shareholder activism, the attitude of controlling shareholders towards blockchain technology can become a crucial force in technology commercialization. Second, the massive amount of data derived from blockchain technology can lead to privacy protection problems in the financial development of the public health industry. Third, the lack of business customs can become a commercial factor hindering the application of blockchain technology. Therefore, reflecting on blockchain technology in corporate governance can facilitate the public health industry to adapt to the new opportunities brought by technological changes and cope with risks in advance. These findings are innovative and could provide insights into the future cross-border governance of blockchain technology.
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Utha, Maria Ariesta, Abubakar Arif, and Puspahadi Boenjamin. "DO CORPORATE GOVERNANCE AND FINANCIAL CHARACTERISTICS MAY INCREASE CSR DISCLOSURES?" JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 17, no. 2 (July 31, 2022): 287–302. http://dx.doi.org/10.25105/jipak.v17i2.13986.
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The purpose of this study was to analyze the effect of corporate governance and financial characteristics on the disclosure of Corporate Social Responsibility (CSR). The corporate governance variable uses the composition of the board and board committees, while the financial characteristics are proxied by the size of the company. The sampling technique used was purposive sampling. A total of 17 companies used in this study were selected with the provisions of being included in the SRIKEHATI Index ranking from 2016 to 2020 with a total data of 85 observations. The method of analysis uses multiple linear regression panel data. The results show that corporate governance as measured by the composition of the board has a positive and significant effect on CSR disclosure, while the board committee has no significant effect on CSR disclosure even though the resulting coefficient is positive. The financial characteristics that are proxied through the size of the company also do not have a significant effect on CSR disclosure. Meanwhile, of the many proxies of corporate governance and financial characteristics, only 2 corporate governance variables and 1 variable are used to measure financial characteristics. The contribution of this research is that good governance through the role of the composition of the board of commissioners can improve the quality of CSR disclosure, so companies need to improve the composition of the board of commissioners in the company.
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Huang, Yueng-Hsiang, Tom B. Leamon, Theodore K. Courtney, Peter Y. Chen, and Sarah DeArmond. "Corporate financial decision-makers’ perceptions of workplace safety." Accident Analysis & Prevention 39, no. 4 (July 2007): 767–75. http://dx.doi.org/10.1016/j.aap.2006.11.007.
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Solihati, Garin Pratiwi, Herry Suhardiyanto, Dedi Budiman Hakim, and Tony Irawan. "Integrating Good Corporate Governance, Islamic Corporate Social Responsibility, Zakat, Syariah Governance, and Syariah Compliance: Exploring their Interconnected Impact on the Financial Health of Islamic Commercial Banks." Journal of Contemporary Administration and Management (ADMAN) 1, no. 3 (December 13, 2023): 271–77. http://dx.doi.org/10.61100/adman.v1i3.94.
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The background of this research revolves around the need to understand the complex relationship between Good Corporate Governance (GCG), Islamic Corporate Social Responsibility (ICSR), zakat, Shariah Governance (SG), and Shariah Compliance (SC) in the context of financial institutions, particularly Islamic banks. This study adopts a holistic framework to explore their interconnected impacts on the financial health of Islamic banks. The research utilized a comprehensive literature review with qualitative analysis, aiming to gain a thorough understanding of the subject from 2010 to 2023. The findings indicate that in the face of business complexity and global market dynamics, Islamic banks need to implement concepts such as Good Corporate Governance (GCG), Islamic Corporate Social Responsibility (ICSR), Zakat, Shariah Governance (SG), and Shariah Compliance (SC). The holistic integration of these principles can have a significantly positive impact on the financial health of Islamic banks. GCG provides a robust foundation for risk management and transparency, ICSR enriches the social and environmental dimensions, Zakat plays a crucial role in wealth redistribution and community economic empowerment, while SG and SC ensure adherence to Shariah principles and maintain the integrity of financial institutions. By effectively applying these concepts, Islamic banks can strengthen their position in facing market challenges and enhance their contributions to sustainable economic development.
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Aspal, Parvesh Kumar, Manjit Singh, and Sayeeduzzafar Qazi. "Impact of Paradigm Shift in Corporate Social Responsibility from Voluntary to Mandatory on Corporate Financial Performance." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20 (October 27, 2023): 2388–99. http://dx.doi.org/10.37394/23207.2023.20.205.
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This study aimed to find out the impact of a paradigm shift in corporate social responsibility on corporate financial performance. Developing an inclusive and prosperous society needs to reformulate the business-society nexus concerning social responsibility. Corporations are supposed to not only on economic priorities but on societal and environmental implications as well. In the present scenario business organizations must divert the profits to social obligations like medical & and education facilities, hunger & and poverty eradication, a pollution-free environment, and equality of gender. The government has been following constructive initiatives to formalize corporate responsibility toward society from voluntary guidelines to legal obligations. Keeping in view the historical legal reforms, the present study focuses on the empirical analysis of the association between CSR disclosures and corporate financial performance among Indian companies after the enactment of the amended Companies Act. The analyses highlight that companies’ CSR disclosures have a significant impact on their financial performances. The findings of the study are consistent with earlier research, where the CSR disclosure and financial performance relationship is positive. Several companies are engrossed in social obligations towards external and internal stakeholders, as spending on social responsibilities will ensure good financial health. The current research imparts empirical support as well as theoretical support and motivation for the corporate sector towards CSR initiatives.
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Hidayah, Rini, Nur Hidayah, and Djauhar Edi Purnomo. "PENGARUH SHARIA COMPLIANCE DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP KESEHATAN FINANSIAL PERBANKAN SYARIAH." Neraca 16, no. 2 (December 1, 2020): 1–28. http://dx.doi.org/10.48144/neraca.v16i2.495.
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The purpose of this study is to examine the effect of sharia compliance and Islamic corporate governance on the financial health of Islamic banking in 2013-2018. The population of this study is Sharia Banking that registered at Bank Indonesia (BI) and Otoritas Jasa Keuangan (OJK). The sample selection used the purposive sampling method, obtained 42 unit of analysis. The analized method used is multiple linier regression The result of this research indicate Islamic income and Islamic investment partially have a significant effect on the financial health of Islamic banking in the same period. Whereas profit sharing financing, zakat ratio, implementation of the duties and responsibilities of the sharia supervisory board, implementation of the duties and responsibilities of board directors, implementation of the internal audit functions and the application of an external audit functions have no significant effect on the financial health of the sharia banking in the 2013 to 2018 period.
Keywords: Sharia Compliance, Islamic Corporate Governance, Financial Health, Sharia Banking.
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Liang, Foo See, and Shaakalya Pathak. "Financial Health & Corporate Performance: A Comparison of Manufacturing Companies in China." Journal of Asian Development 4, no. 2 (October 30, 2018): 123. http://dx.doi.org/10.5296/jad.v4i2.13839.
Full textAbstract:
The People’s Republic of China (China) is a key leading economy in the Asia Pacific region. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in this market. A linear regression has been conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a five-year period have also been analysed. The analysis covers the period from 2013 to 2017 (inclusive) and yields a statistically positive correlation between ROE and the Z-Score for the market. China registered moderate-to-strong mean and median Z-Scores. These findings further support the strong economic position of this market as an Asian giant.
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Edeh, Lawrence S., and Kingsley Sunday Oyekezie. "Corporate Governance Standard and Financial Performance of Nigerian Health Care Manufacturing Companies." Journal of Accounting and Financial Management 9, no. 3 (September 13, 2023): 161–70. http://dx.doi.org/10.56201/jafm.v9.no3.2023.pg161.170.
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This study examined the extent at which corporate governance standard affects financial performance on health care manufacturing companies in Nigeria from 2012 to 2021. Ex Post Facto research design was adopted for the study. Six health care manufacturing companies were selected for the study. Data were extracted from annual reports and accounts of the sampled health care companies and regression analysis was employed to test the hypotheses. The results show that shareholders relationship has significant effect on return on equity of health care manufacturing companies in Nigeria while remuneration has no significant effect on return on equity of health care manufacturing companies in Nigeria. Based on the findings of this study, it was recommended that the company’s management should consider a judicious and reasonable reimbursement level of board’s members to attract a realistic relation between shareholders and company’s management, hence, enhance firm’s financial performance in the intensification of shareholders’ value
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Prodanova, Natalia, Olga Tarasova, and Julia Kharakoz. "Responsible business: the path to sustainability." E3S Web of Conferences 371 (2023): 05008. http://dx.doi.org/10.1051/e3sconf/202337105008.
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The authors emphasize the significance of corporate social responsibility as a modern corporate governance tool, guiding the economy on the ESG-agenda. The article reveals the model of corporate governance as a viceprinciple for accomplishing the goals of sustainable growth, passing to green economy, outlines the constituent elements relevant for integration into the business strategy of the company. The authors pointed out the value of financial and non-financial information provided to users for the decision-making purposes. This study highlights the key aspect of corporate governance - responsible business, intended, on the one hand, for improving the organization's financial performance, on the other hand, to reducing operating costs through resources saving, facilitating the environment, employees and consumers care.
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Novita Syarifah Nur, Novita, Velissa Velissa Nadia Suciyanti, and Anggi Febri Anggini. "Financial Ratio Analysis of PT SOHO GLOBAL HEALTH Tbk's Corporate Performance for 2019-2021." INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH 4, no. 1 (July 4, 2023): 40–48. http://dx.doi.org/10.54951/ijtar.v4i1.494.
Full textAbstract:
Financial ratio analysis is a method of evaluating company performance that uses comparative data contained in financial statements, such as balance sheet statements, income statements, and cash flow statements. Financial ratios provide an overview of a company's financial health, operational efficiency, rate of return on investment, and the company's ability to meet financial obligations. This study aims to analyze the performance of PT Soho Global Health, Tbk from 2019-2021. The object of our research focuses on the 2019-2020 financial reports of PT Soho Global Health.This research uses qualitative methods. This data is used to analyze and develop an analysis of liquidity, solvency, profitability and activity ratios. The data collection technique used is a literature study carried out to enrich knowledge about various concepts that will be used as a basis or guideline in the research process. The data analysis technique used is Descriptive Statistical analysis. The liquidity ratio using the current ratio shows a fairly good performance. The solvency ratio using the debt to asset ratio shows the company's performance in a good situation. The profitability ratio using the net profit margin ratio shows that it is in unfavorable condition. The activity ratio using the ratio of total asset turnover which shows quite good performance.