Academic literature on the topic 'Financial statements Australia Econometric models'
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Journal articles on the topic "Financial statements Australia Econometric models"
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Sukhanova, E. I., S. Y. Shirnaeva, and E. G. Repina. "Binary Choice Models-based Assessment of Company’s Financial Sustainability." SHS Web of Conferences 62 (2019): 13002. http://dx.doi.org/10.1051/shsconf/20196213002.
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Assessment of financial sustainability is a key instrument that every company should use to successfully operate in the contemporary marketplace. In this paper profit was chosen as one of the sustainability indices and binary choice model logistics regression model (logit model) was built for that index. The research data for this study is drawn from accounting statements of a textile industry business in Samara city. A combination of econometric approaches was used in the data analysis. Binary choice models were adopted in this research. Then those models were estimated for validity. Also scenario forecasts methodology was employed in this study. Several logit models with a set of explanatory variables were constructed. After the comparison of those models the preferred one was determined. Based on that model a scenario for profits was forecasted including both the worst-case and the best-case ones. The average-case scenario forecast was also made.
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Enkeleda, Lulaj. "The Impact and Effects of Financial Reporting in the Public Accounting Econometric Analysis Model: Revenue and Expenditures for Period 2007-2017." European Journal of Economics and Business Studies 5, no. 1 (April 30, 2019): 46. http://dx.doi.org/10.26417/ejes.v5i1.p46-66.
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This scientific paper it aims to look at the importance and effects of financial reporting in public accounting by analyzing incomes (receipts) and expenditures (payments) in the money cash during the period 2007-2017. The impact and effects of globalization and the numerous changes in various economic activities, in particular financial reforms in transition countries with particular emphasis on the state of Kosovo, added the need for application and harmonization of accounting standards and financial reporting standards. The importance of applying these standards is to increase the importance and effects on financial reforms by applying a set of uniform and rigorous rules for financial reporting in the annual, nine-month, six-month, quarterly, and monthly financial statements. Thus, the purpose of this scientific paper is the ecometric analysis of financial statements for receipts and payments based in the cash money ,which include public revenue and public expenditures during the 10 year period ,using statistical analysis and tests such as: regression, anova, t-test, intercept, degree of freedom, multiple R, square R, F, and others models that coincide this research for each variable, proving hypotheses or not, how important and what have been the effects on financial reforms during 2007-2017. Findings from this research will be help the state of the Kosovo look at financial reforms and comparability between the years for each variable.
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Safonova, I. V., and A. D. Silchenko. "Falsifcation of Financial Statements: Concept and Tools of Identifcation." Accounting. Analysis. Auditing 5, no. 6 (December 29, 2018): 37–49. http://dx.doi.org/10.26794/2408-9303-2018-5-6-37-49.
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To succeed in a market economy an economic entity should attract investments. The quality of accounting and analytical information about a company’s activities is an important factor in the decisions potential investors make. Accounting (fnancial) reporting is a signifcant part of the informational support of the company’s activity. The problem of reliability of the accounting (fnancial) statements has always been relevant. According to the modern concept of business audit, audit is primarily understood as an activity aimed at reducing business risks. Nowadays the main task of an auditor is to provide assurance that the accounting (fnancial) reporting does not contain signifcant misstatements because of its falsifcation, or mistakes made by employees of the auditee. Assessing the risk of fnancial statements falsifcation is an urgent and diffcult task. Though the term “falsifcation of fnancial statements” is widely used and seems clear in terms of common sense, the scientifc understanding and normative defnition of this concept is not so defnite. This article analyzes the concept of “falsifcation of fnancial statements” and approaches to its defnition in foreign and domestic practice; reviews modern tools to identify risks of fnancial statements falsifcation; discusses issues related to the use of mathematical models to identify the risk of fnancial statements falsifcation. To do this the authors analyze the index model of the American scientist M. Benish, carry out econometric tests within the assumptions of the Gauss-Markov theorem and propose a variant of developing an index model to detect accounting (fnancial) statements falsifcation. An attempt was made to create a model to identify the risk of reporting information falsifcation with a certain degree of probability that could be applied in Russia. To create such a model, called NARM, there were selected 75 reports of Russian organizations, of which 1/3 were falsifed. This model makes it possible to identify the probability of fnancial statements falsifcation to within 76%.
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Desyatnichenko, D. Yu, O. V. Ryabov, and O. Yu Desyatnichenko. "Effective Practices of Macroprudential Stress Testing as a Tool of Increasing the Stability of Russian Financial System in the Context of Macroeconomic Shocks." Administrative Consulting, no. 12 (January 11, 2022): 95–110. http://dx.doi.org/10.22394/1726-1139-2021-12-95-110.
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The article examines the evolution of the prudential approach to banking regulation, examines the practical contribution of the Basel Committee on Banking Supervision to the development and implementation of internationally unified practices and procedures for stress testing and supervision. The authors share the point of view that the existing methods and practices of stress testing still need improvements and methodological improvements, since they regularly allow the practical implementation of adverse scenarios leading to financial shocks and global crises. As a significant disadvantage of many actively used stress testing models, it is noted that they are often focused on complex, highly bureaucratic procedures for the preparation and analysis of financial statements, the main purpose of which is to assess the probabilities and sizes of losses and identify scenarios for the development of the situation for each specific bank, and no risks for the financial system as a whole. The authors come to the conclusion that it is advisable to prioritize the use of alternative stress testing models in crisis and post-crisis conditions, the forecasts within which are based on the actual values of financial market indicators, macroeconomic variables, and other open data. Special attention is paid to the stylized CLASS model, based on simple econometric models, as well as stress testing the current market value of V-lab. Based on the results of the study, the authors come to a number of conclusions that the role of the macroeconomic component in the procedures, methods, and algorithms for macroprudential stress testing used in Russia should increase, the degree of involvement and the sphere of responsibility for its results of key institutional units of the public administration system should expand, and macroprudential stress testing itself should not be limited to supervisory stress testing in everyday practice.
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Kurisheva, Svetlana V. "Review of Publications in the Journal of Scientific and Practical Journal «Finance and Business» for 2020 and 2021." Economics of Contemporary Russia, no. 2 (June 25, 2022): 107–16. http://dx.doi.org/10.33293/1609-1442-2022-2(97)-107-116.
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The article considers the review of publications in the journal “Finance and Business” for 2020 and 2021. The main attention is paid to the developments of methodological nature aimed at building models for financial management, at improving the methods of doing business in modern economic conditions, at the evolutionary development of economic theory, changing the traditional view of the role of financial management and the prospects of economic development. When studying the dynamics of economic processes, their modeling and forecasting, statistical and econometric approaches can be widely used, the correct interpretation of which in business is of special interest, because it evaluates financial stability of companies and probability of bankruptcy, which is reflected in the review of articles under consideration. In the same respect itмитьбю.,юбьтимвыф ти мс8098765кенгь is of interest to model the probability of corporate default based on forecasted dynamics of financial statements indicators. At the macro level the financial resources of the country largely depend on the formation of tax revenues. Possibilities of their forecasting increase the assessment of the potential of tax revenues and, accordingly, clarify the real possibilities of growth of financial resources in the country as a whole and in its individual regions. Therefore, the review considered this direction of research in relation to the problems of personal income tax collection with the use of ARIMA-models. Modern management of the financial sphere implies the improvement of the information base. This largely applies to the development of accounting and auditing, the adaptation of IFRS in Russia and requires the development of new approaches to the organization of accounting. Digitalization in the economy changes the technology of information base formation, which is reflected in several articles published in the journal “Finance and Business”. The articles under consideration contain a detailed list of literary sources, which is of significant interest to readers wishing to delve deeper into the problem under study.
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Kokic, Philip, Rohan Nelson, Holger Meinke, Andries Potgieter, and John Carter. "From rainfall to farm incomes—transforming advice for Australian drought policy. I. Development and testing of a bioeconomic modelling system." Australian Journal of Agricultural Research 58, no. 10 (2007): 993. http://dx.doi.org/10.1071/ar06193.
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In this paper we report the development of a bioeconomic modelling system, AgFIRM, designed to help close a relevance gap between climate science and policy in Australia. We do this by making a simple econometric farm income model responsive to seasonal forecasts of crop and pasture growth for the coming season. The key quantitative innovation was the use of multiple and M-quantile regression to calibrate the farm income model, using simulated crop and pasture growth from 2 agroecological models. The results of model testing demonstrated a capability to reliably forecast the direction of movement in Australian farm incomes in July at the beginning of the financial year (July–June). The structure of the model, and the seasonal climate forecasting system used, meant that its predictive accuracy was greatest across Australia’s cropping regions. In a second paper, Nelson et al. (2007, this issue), we have demonstrated how the bioeconomic modelling system developed here could be used to enhance the value of climate science to Australian drought policy.
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Żurakowska-Sawa, Joanna. "Conditions of Economic Efficiency of Industrial Enterprises in the Enterprise Life Cycle Stages." Economic and Regional Studies / Studia Ekonomiczne i Regionalne 12, no. 3 (September 1, 2019): 287–301. http://dx.doi.org/10.2478/ers-2019-0026.
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SummarySubject and purpose of work: The purpose of the study is to determine the variables determining the level of synthetic measure of economic efficiency in listed companies of the industry sector as part of their enterprise life cycle.Materials and methods: The article uses data from annual unitary financial statements of industrial enterprises according to the classification of the Warsaw Stock Exchange and data describing the macroeconomic situation of the state economy. The research period covered the years 1999-2012. In order to examine which factors determine the level of economic efficiency at each stage of the life cycle of enterprises, estimation of econometric models was carried out.Results: In the models obtained for companies in the growth and maturity stage, statistically significant determinants were obtained only in the field of internal factors. In the models estimated for companies in the stages of launch, shake-out and decline, statistically significant conditions were identified, both in terms of external factors and in the area of internal factors.Conclusions: A comprehensive assessment of the conditions for the level of economic efficiency of enterprises should take into account both factors dependent on the enterprise (microeconomic) as well as those determined by the environment (macroeconomic) and beyond its control. It is therefore necessary for managers of enterprises to have extensive and up-to-date knowledge of factors and conditions that are significant in shaping the level of economic efficiency.
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Yakimova, V. A., and S. V. Khmura. "Determinants of Investment Attraction to Economic Growth Points of the Russian Far East." Economy of Region 18, no. 3 (2022): 943–59. http://dx.doi.org/10.17059/ekon.reg.2022-3-22.
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Due to the sanctions imposed by foreign states, modern Russian economy greatly depends on the economy of the Far East characterised by the formation and stimulation of investment in the territories of advanced development (TADs). However, at the present stage, economic growth measures are not working effectively in all Far Eastern regions. The article presents the results of an analysis of factors shaping the investment attractiveness of the territories of advanced development established in the Russian Far East. The study examines regional socio-economic indicators, accounting statements of residents and non-financial information on business reputation of enterprises. Since territories of advanced development are considered economic growth points of the Russian Far East, the research aims to identify relevant patterns and rank TADs according to the importance of the factors of investment potential and risks. To this end, the methods of econometric analysis and modelling were applied. The developed methodology for assessing investment attractiveness includes indicators adapted for TADs, component factor analysis and modelling. Based on the analysis, factor models were constructed and the factors were grouped according to their impact on the investment potential and risks of the territories of advanced development of the Far Eastern Federal District. The obtained results indicate that the initial development stage of economic growth points is characterised by various financial and social problems, insufficient investment and uneven distribution of investments to ensure advanced economic growth. The established factor models explain the importance of creating a favourable investment environment, attracting investments for the construction of infrastructure, increasing the efficiency of resource potential in the Far Eastern regions. Factors of the internal business environment of residents — financial condition and the initial stage of enterprise operation from the moment of state registration — are seen as constraining. Priority ranking of factors revealed key directions for improving the mechanism for attracting and distributing investments in the regions. Additionally, it can help coordinate the work of government bodies, development institutions and entrepreneurship and direct business support measures to important areas of territorial development, reducing the impact of constraining factors and risks.
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Ryan, Jillian C., Bonnie Wiggins, Sarah Edney, Grant D. Brinkworth, Natalie D. Luscombe-March, Kristin V. Carson-Chahhoud, Pennie J. Taylor, Annemien A. Haveman-Nies, and David N. Cox. "Identifying critical features of type two diabetes prevention interventions: A Delphi study with key stakeholders." PLOS ONE 16, no. 8 (August 5, 2021): e0255625. http://dx.doi.org/10.1371/journal.pone.0255625.
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Aims This study aims to identify critically important features of digital type two diabetes mellitus (T2DM) prevention interventions. Methods A stakeholder mapping exercise was undertaken to identify key end-user and professional stakeholders, followed by a three-round Delphi procedure to generate and evaluate evidence statements related to the critical elements of digital T2DM prevention interventions in terms of product (intervention), price (funding models/financial cost), place (distribution/delivery channels), and promotion (target audiences). Results End-user (n = 38) and professional (n = 38) stakeholders including patients, dietitians, credentialed diabetes educators, nurses, medical doctors, research scientists, and exercise physiologists participated in the Delphi study. Fifty-two critical intervention characteristics were identified. Future interventions should address diet, physical activity, mental health (e.g. stress, diabetes-related distress), and functional health literacy, while advancing behaviour change support. Programs should be delivered digitally or used multiple delivery modes, target a range of population subgroups including children, and be based on collaborative efforts between national and local and government and non-government funded organisations. Conclusions Our findings highlight strong support for digital health to address T2DM in Australia and identify future directions for T2DM prevention interventions. The study also demonstrates the feasibility and value of stakeholder-led intervention development processes.
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Kalil, João Paulo Albuquerque, and Gideon Carvalho de Benedicto. "Impactos da oferta pública inicial de ações no desempenho econômico-financeiro de empresas brasileiras na B3." RACE - Revista de Administração, Contabilidade e Economia 17, no. 1 (April 23, 2018): 197–224. http://dx.doi.org/10.18593/race.v17i1.16314.
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Resumo: Neste artigo objetivou-se discutir os impactos do Initial Public Offering (IPO) no desempenho econômico-financeiro de empresas brasileiras listadas na B3. Esses impactos foram analisados em termos de: crescimento das vendas, rentabilidade dos ativos, rentabilidade do patrimônio líquido e lucratividade das vendas. Para alcançar os objetivos, foi utilizada a base de dados das empresas que realizaram IPO no período de 2008 a 2013. Na pesquisa apresentaram-se fundamentos teóricos e informações advindas de pesquisas e instituições compreendendo revisão da literatura, temas relativos às decisões de financiamento, oferta pública inicial de ações e desempenho econômico-financeiro de empresas por meio de indicadores. A metodologia, de forma geral, tratou-se de pesquisa explicativa e quantitativa. As demonstrações financeiras foram coletadas por meio dos relatórios financeiros disponíveis no site de cada empresa e também no site da B3. A amostra final contemplou 28 empresas de diversos tamanhos e setores. Mais especificamente, foi utilizada metodologia de estatística multivariada com modelos econométricos de regressão linear múltipla em dados em painel. Com base nessa discussão, os resultados encontrados sugerem que a realização do IPO gerou impacto positivo no crescimento das receitas líquidas de vendas. Por outro lado, o IPO resultou em impacto negativo no desempenho das empresas em termos de rentabilidade dos ativos e patrimônio líquido. Por fim, a variável IPO não apresentou significância no modelo de lucratividade das vendas medida pela margem líquida. Palavras-chave: Decisões de financiamento. Mercado de capitais. IPO. Desempenho de empresas. Impacts of the initial public offer of shares in economic and financial performance of brazilian companies in B3 Abstract: The article aimed to discuss the impacts of the IPO on the economic-financial performance of Brazilian companies listed in B3. These impacts were analyzed in terms of: sales growth; profitability of assets; return on shareholders' equity; and profitability of sales. In order to reach the objectives, the database of the companies that carried out the IPO between 2008 and 2013 was used. The research presented theoretical foundations and information from researches and institutions, including literature review, financing decisions, initial public offering of stock and economic-financial performance of companies through indicators. The methodology, in general, was an explicative and quantitative research. The financial statements were collected through the financial reports available on each company's website and also on the B3 website. The final sample included 28 companies of different sizes and sectors. More specifically, a multivariate statistical methodology was used with multiple linear regression econometric models in panel data. Based on this discussion, the results suggest that the IPO generated a positive impact on the growth of net sales revenues. On the other hand, the IPO resulted in a negative impact on the performance of companies in terms of the profitability of assets and shareholders' equity. Finally, the IPO variable was not significant in the sales profitability model measured by the net margin. Keywords: Financing decisions. Capital market. IPO. Performance of companies.
Dissertations / Theses on the topic "Financial statements Australia Econometric models"
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Yang, Wenling. "M-GARCH Hedge Ratios And Hedging Effectiveness In Australian Futures Markets." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2000. https://ro.ecu.edu.au/theses/1530.
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This study deals with the estimation of the optimal hedge ratios using various econometric models. Most of the recent papers have demonstrated that the conventional ordinary least squares (OLS) method of estimating constant hedge ratios is inappropriate, other more complicated models however seem to produce no more efficient hedge ratios. Using daily AOIs and SPI futures on the Australian market, optimal hedge ratios are calculated from four different models: the OLS regression model, the bivariate vector autoaggressive model (BVAR), the error-correction model (ECM) and the multivariate diagonal Vcc GARCH Model. The performance of each hedge ratio is then compared. The hedging effectiveness is measured in terms of ex-post and ex-ante risk-return traHe-off at various forcasting horizons. It is generally found that the GARCH time varying hedge ratios provide the greatest portfolio risk reduction, particularly for longer hedging horizons, but hey so not generate the highest portfolio return.
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O'Grady, Thomas A. "The profitability of technical analysis and stock returns from a traditional and bootstrap perspective : evidence from Australia, Hong Kong, Malaysia and Thailand." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2012. https://ro.ecu.edu.au/theses/506.
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This research questions whether technical trading rules can help predict stock price movements for a sample of stocks selected from four equity markets from the Asia-Pacific region: Australia, Malaysia, Hong Kong and Thailand for the period 1989-2008. The research is split into two stages. Stage-1 of the research tests the predictability of technical trading rules against a buyand- hold strategy. The variable moving average (VMA), fixed moving average (FMA) and the trading range break (TRB) trading rules are applied to this research. Economic predictability of these rules is examined by comparing returns conditional on a trading rule buy (sell) signal against an unconditional buy-and-hold return. Any existence of excess returns can thus be established. This follows with a statistical analysis of returns using a traditional t-test methodology. Traditional statistical tests assume normally distributed returns with independent observations and a non-changing distribution across time. In Stage-2 of this research a bootstrap checks whether features such as non-normality, time-varying moments and serial correlation bias test statistics. The bootstrap involves assumptions regarding the underlying returns generating process (RGP) and allows returns conditional on a trading rule buy (sell) signal from the original stock price series to be compared with conditional returns simulated from four common null models: RW, AR (1), GARCH-M and E-GARCH models. Simulated p-values are calculated in conjunction with simulated distributions and are applied in lieu of the theoretical normal distribution. Given this process it is possible to infer as to whether non-linear dependencies in returns can be captured by any of the three trading rules. Given the null model output standard t-test outcomes of predictability of technical trading rules may be diminished and/or eliminated. Conclusions are drawn as to the predictability and profitability of the VMA, FMA and TRB trading rules when applied to the chosen stock samples. Findings of this research indicate returns conditional on technical trading rules exceed unconditional buy-and-hold returns for all stocks. Thai sample output indicates strong support in favour of the predictability of standard test results supporting the use of technical trading rules. Output for Australia, Hong Kong and Malaysia indicates that previous standard t-test outcomes of predictability may be diminished and/or eliminated. This implies that the underlying RGP may be characterised by underlying features of some/all of the stochastic models.
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Nyasha, Sheilla. "Financial development and economic growth : new evidence from six countries." Thesis, 2014. http://hdl.handle.net/10500/18576.
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Using 1980 - 2012 annual data, the study empirically investigates the dynamic
relationship between financial development and economic growth in three
developing countries (South Africa, Brazil and Kenya) and three developed countries
(United States of America, United Kingdom and Australia). The study was motivated
by the current debate regarding the role of financial development in the economic
growth process, and their causal relationship. The debate centres on whether
financial development impacts positively or negatively on economic growth and
whether it Granger-causes economic growth or vice versa. To this end, two models
have been used. In Model 1 the impact of bank- and market-based financial
development on economic growth is examined, while in Model 2 it is the causality
between the two that is explored. Using the autoregressive distributed lag (ARDL)
bounds testing approach to cointegration and error-correction based causality test,
the results were found to differ from country to country and over time. These results
were also found to be sensitive to the financial development proxy used. Based on
Model 1, the study found that the impact of bank-based financial development on
economic growth is positive in South Africa and the USA, but negative in the U.K –
and neither positive nor negative in Kenya. Elsewhere the results were inconclusive.
Market-based financial development was found to impact positively in Kenya, USA
and the UK but not in the remaining countries. Based on Model 2, the study found
that bank-based financial development Granger-causes economic growth in the UK,
while in Brazil they Granger-cause each other. However, in South Africa, Kenya and
USA no causal relationship was found. In Australia the results were inconclusive.
The study also found that in the short run, market-based financial development
Granger-causes economic growth in the USA but that in South Africa and Brazil, the
reverse applies. On the other hand bidirectional causality was found to prevail in
Kenya in the same period.Economics
DCOM (Economics)
Books on the topic "Financial statements Australia Econometric models"
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Taylor, S. L. The time series properties of financial reporting data. [North Ryde, N.S.W.]: Macquarie University, School of Economic and Financial Studies, 1985.
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Mercereau, Benoît. Financial integration in Asia: Estimating the risk-sharing gains for Australia and other nations. [Washington, D.C.]: International Monetary Fund, Asian and Pacific Dept., 2006.
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Stone, Mark R. Systemic financial crises, balance sheets, and model uncertainty. [Washington, D.C.]: International Monetary Fund, Monetary and Exchange Affairs Department, 2001.
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Elekdag, Selim. An estimated small open economy model of the financial accelerator. Washington, D.C: International Monetary Fund, Asia and Pacific Dept., 2005.
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