Journal articles: 'Method of financial analysis'

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Čaplinska, Aina, and Janīna Stašāne. "ANALYSIS OF FINANCIAL LITERACY TRENDS." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 6 (May 21, 2019): 107. http://dx.doi.org/10.17770/sie2019vol6.3983.

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The following skills, such as planning of personal finances, formation and diversification of savings, augmentations of personal capital and open-mindedness to new initiatives in entrepreneurship activities, enhance financial sustainability of the population, and are decisive for the quality of life. Every person in certain circumstances can be financially and economically active, if he/she has got such a competence as financial literacy, which is much more important in the course of life than a level of income or professional qualifications, because, hereafter the governing factor will be not a possession of financial instruments by the person, but skills of the effective management for an achievement of own objectives. The aim of the research – to analyse the financial literacy of young people in Daugavpils.Methods used in the research: the monographic method – a theoretical description of financial literacy, the graphical method – a graphical representation of obtained results, the interview method (questionnaire) – data acquisition required for the research, the statistical method–analysis of statistical information, the comparative method – a description of obtained data and drawing conclusions. The financial literacy of Daugavpils youth has been researched and evaluated.

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Ramdani, Edon. "FINANCIAL DISTRESS ANALYSIS USING THE ZMIJEWSKI METHOD." JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) 6, no. 1 (June 17, 2020): 69–78. http://dx.doi.org/10.34203/jimfe.v6i1.2032.

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This study aimed to determine the level of financial distress of the company using the Zmijewski method and conducted on three companies listed on the Indonesia Stock Exchange, namely PT Bakrieland Development Tbk, PT Central Omega Resources Tbk and PT Buana Lintas Lautan Tbk who received warnings from the IDX due to the delay in submitting financial reports. The results: the three companies are in good condition, with no financial distress. PT Bakrieland Development Tbk and PT Buana Lintas Lautan Tbk showed an increase in performance during the year 2016-2018 but PT Central Omega Resources Tbk decreased during the year 2016-2018. Companies are required to maintain the ability to meet their obligations and reduce the level of obligation so that it can be maintained does not lead to financial distress. Delays in the delivery of financial statements must be reduced so as not to harm investors. Analysis of financial distress needs to be continued to determine the company's financial condition. Contrast to previous studies that analyzed financial distress by comparing testing models and testing on companies listed on the IDX, this study focused on testing companies that received IDX warnings due to late financial reporting.

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Jonny, Jonny. "Efficiency Analysis of Financial Management Administration of ABC Hospital using Financial Ratio Analysis Method." Binus Business Review 7, no. 1 (May 31, 2016): 65. http://dx.doi.org/10.21512/bbr.v7i1.1456.

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This paper evaluated the financial performance of ABC hospital within the period of 2012 to 2013. To overcome the problems faced by the hospital related to how to measure and presented its financial performance in which financial ratio analysis was undertaken. These financial ratios were employed to measure the liquidity, assets utilization, long-term solvency and profitability of the hospital. This analysis was conducted in order to prove whether the hospital has been managed efficiently or not in accordance to Indonesian Hospital Quality Accreditation as stated in its clause on Administration Standard No. 5 Parameter No. 3 that the hospital financial management shall be conducted in appropriate way in order to guarantee its operation efficiently. The result showed that overall financial performance of ABC hospital increased considerably in those two years of the analysis. A significant change was occurred on its solvency ratio which was decreased from -2% to -8%, indicating its loose dependency due to its founder’s strong financial support. Therefore, based on this favorable result, the hospital was regarded to have efficient hospital management and thus, together with other standard fulfillment, it was accredited by Indonesian Health Ministry.

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Yunusova, Leysen. "Analysis of Options Pricing Methods: the Black-Scholes Model and the Monte-Carlo Method." Scientific Research and Development. Economics of the Firm 9, no. 3 (October 7, 2020): 39–42. http://dx.doi.org/10.12737/2306-627x-2020-39-42.

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Currently, the market of financial instruments is quite developed. Traditional financial instruments prevail on the Russian market, while derivatives of these financial instruments (options, futures, forwards, bills, etc.) are faintly developed. The reason for this situation is that few participants in the financial market can correctly evaluate financial products. Scientific researchers and large companies use different methods of estimating the value of financial instruments in making strategic investment decisions, since incorrect calculations can be irreparable. Therefore, it is important to apply the appropriate pricing methodology to various derivative financial instruments. The topic of derivative financial instruments in terms of scientific and theoretical aspects has been worked out in sufficient volume, but as for the pricing of these instruments, there are some gaps. There is still no method for pricing derivatives that would allow you to accurately assess the value of financial instruments for subsequent effective investment decisions. In this article considers the methodology of pricing of derivative financial instruments using the Black-Scholes model and the Monte Carlo method. The presented estimation methods allow us to calculate the range of price values that allows us to provide the most accurate expected results.

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Majdáková, Andrea, Blanka Giertliová, and Iveta Hajdúchová. "Prediction by financial and economic analysis in the conditions of forest enterprises." Journal of Forest Science 66, No. 1 (January 30, 2020): 1–8. http://dx.doi.org/10.17221/84/2019-jfs.

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Individual companies need to know their financial condition. They have a wide range of methods and procedures to create a system of the financial and economic analysis of a company. The analysis is focused on the evaluation of a specific group of methods for predicting the financial health of a business entity. Evaluations of the financial situation of a company are divided into point methods, mathematical and statistical methods and neural networks. The individual methods differ from each other in difficulty, in the extent of the analyzed areas and possibilities of application. The aim of this work is to assess the possibilities of using selected methods of comprehensive evaluation of companies as a tool for an analysis of the position of each company in the branch. The suitability and feasibility of each method are tested on a selected group of companies. Quick Test, Tamari Model, Beaver Model are included in this work. Based on the results, improvements and recommendations for the practical use were suggested. The results showed that the best predictive methods are Quick Test and Tamari Model, because they are quick and unequivocal when assessing the analyzed companies. An inappropriate prediction method is the Beaver model, which uses only two financial indicators to evaluate companies.

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Altın, Hakan. "Analysis of financial markets with the DEMATEL method." Pressacademia 8, no. 1 (March 30, 2021): 53–66. http://dx.doi.org/10.17261/pressacademia.2021.1378.

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Radjabov, Sardor Abdinazar Ugli. "Analysis Of Methods Of Verification Of Tax And Financial Statements." American Journal of Management and Economics Innovations 02, no. 10 (October 13, 2020): 6–10. http://dx.doi.org/10.37547/tajmei/volume02issue10-02.

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Jumadilova, Shynara, Nurlan Sailaubekov, and Dana Kunanbayeva. "Company’s financial state forecasting: methods and approaches." Investment Management and Financial Innovations 14, no. 3 (October 6, 2017): 93–101. http://dx.doi.org/10.21511/imfi.14(3).2017.09.

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Planning company’s activity is a complex process, in which foresight is of great importance. The paper presents a method to predict financial state of a company using available financial data. For the prediction of quantitative indicators of the company currently there are different ways to build predictive models, such as simple and multiple regressions, autoregressive model and others. In this paper, to predict financial indicators of the company we use econometric modeling techniques. Tools to check the time series for the seasonality and stationarity are used in constructing the models. To check the reliability of the analysis techniques applied backtesting. To apply the developed method we used the values of financial indicators of the Kazakh national oil producing company. However, the method can be used for any company despite its size, industry, and so on. Albeit the method proposed is universal one and enables to predict financial state at any company, it has certain shortcomings and should be used along with fun¬damental analysis tools. The method proposed in the paper illustrated adequate results with sufficient accuracy according to the backtesting results. Therefore, based on the results of forecasting the financial state indicators, one can conduct a financial analysis of the expected state in upcoming period and use the derived values for future planning.

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Loughran, Tim, and Bill McDonald. "Textual Analysis in Finance." Annual Review of Financial Economics 12, no. 1 (November 1, 2020): 357–75. http://dx.doi.org/10.1146/annurev-financial-012820-032249.

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Textual analysis, implemented at scale, has become an important addition to the methodological toolbox of finance. In this review, given the proliferation of papers now using this method, we first provide an updated survey of the literature while focusing on a few broad topics—social media, political bias, and detecting fraud. We do not attempt to survey the various statistical methods and instead initially focus on the construction and use of lexicons in finance. We then center the discussion on readability as an attribute frequently incorporated in contemporaneous research, arguing that its use begs the question of what we are measuring. Finally, we discuss how the literature might build on the intent of measuring readability to measure something more appropriate and more broadly relevant—complexity.

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Жилкина and Anna ZHilkina. "Graphical Method of Financial Analysis As Effective Instrument for Real Economy’s Financial Management." Administration 3, no. 4 (December 10, 2015): 10–17. http://dx.doi.org/10.12737/16692.

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The paper is devoted to questions related to financial analysis’s graphical method development, the necessity for which has arisen from organizations management need in the objective and comprehensive information on these organizations’ financial status. The offered graphic way of book-keeping report indices visualization as a special diagram hereinafter called the balancegram allows estimate organization’s financial status in general, and the special balancegrams for each object allow make it even by those managers who had not a special financial training. Performance evaluations of financial analysis objects have been presented graphically in this paper, as well as a graphical correlation of factor indicators for the absolute, normal, acceptable low, unacceptably low degrees of organization’s financial solvency and insolvency. Factor indicators are noncurrent assets, stores taking into account the input value added tax, including not for sale part of stores, permanent capital, normal sources of work equipment and stocks. For credit rating a graphical ratio of factor indicators for the absolute, sufficient, low degrees of solvency and insolvency has been presented. Discounting assets ( which are the sum of monetary resources and short-term financial investments, half of accounts receivable’s total value, third part of stores taking into account the input value added tax, income-bearing placements and long-term financial investments) are posted in the left side of the balancegram. In the right side have been represented discounting liabilities consisted of amount of accounts payable, half of short-term loans (borrowings), one third of long-term liabilities. Also in the balancegram’s left side is given the division of discounted liabilities at quarters to determine the degree of solvency. Estimate of low, medium and high probability of bankruptcy has been presented by the ratio of main factor indices for assets and liabilities. Assets comprise monetary resources, short-term financial investments, stores taking into account the input value added tax, in particular the saleable part of the stores. Liabilities comprise the short-term ones. Graphic method is applied not only in real economy organizations, but also in private pension funds, and leasing companies.

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Tian, Qiang, Pengjian Shang, and Guochen Feng. "Financial time series analysis based on information categorization method." Physica A: Statistical Mechanics and its Applications 416 (December 2014): 183–91. http://dx.doi.org/10.1016/j.physa.2014.08.055.

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Zhu, Fumin, Wei Quan, Zunxin Zheng, and Shaohua Wan. "A Bayesian Learning Method for Financial Time-Series Analysis." IEEE Access 6 (2018): 38959–66. http://dx.doi.org/10.1109/access.2018.2853998.

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Lin, Zhi Hong, and Ting Ting Guo. "Financial Quality Evaluation of Listed Companies Based on Factor Analysis Method." Applied Mechanics and Materials 401-403 (September 2013): 2247–51. http://dx.doi.org/10.4028/www.scientific.net/amm.401-403.2247.

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Financial index of listed companies is the key to understanding and evaluating the company's financial quality. This article introduces the method of factor analysis in comprehensive evaluation of financial quality, uses SPSS software for a comprehensive evaluation of electrical machinery and equipment manufacturing industry 10 listed companies financial quality, in order to provide support for investors and managers to make investment decisions and management decision.

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Agustina, Yuli, Wita Ryani Juniar, Heri Pratikto, and Ely Siswanto. "Analysis of Company Financial Performance Perum Jasa Tirta." International Journal of Accounting & Finance in Asia Pasific 3, no. 3 (October 31, 2020): 25–31. http://dx.doi.org/10.32535/ijafap.v3i3.947.

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The purpose of this study is to determine the financial performance of Perum Jasa Tirta I Malang-East Java for the period 2009-2018. This type of research used in this study is a description and the method used to measure financial performance is one of the methods of financial statement analysis. The financial statement analysis method involves several financial ratios namely liquidity ratios, leverage, activity and profitability and is measured based quantitatively data. The results showed that: Information on financial performance is needed in maintaining the company's existence; this is evident from the results Financial performance of Perum Jasa Tirta I, as seen from profitability ratios and leverage ratios, showed excellent performance even though profitability ratios and activity ratios are known to be in poor condition.

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Lukić, Radojko. "Analysis of the efficiency of financial institutions in Serbia based on the OCRA method." Tehnika 76, no. 1 (2021): 103–11. http://dx.doi.org/10.5937/tehnika2101103l.

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Recently, as is well known, the performance and efficiency of financial institutions are increasingly being measured on the basis of multi-criteria analysis. With this in mind, this paper analyzes the efficiency of financial institutions in Serbia based on the OCRA method. In this context, adequate measures have been proposed to improve the efficiency of financial institutions in Serbia in the future. Based on the obtained results of research on the efficiency of financial institutions in Serbia using the OCRA method, it can be concluded that banks and insurance companies are the most efficient in order. They are in order: other financial institutions, financial leasing providers, voluntary pension funds, broker-dealer companies, open-end investment funds, voluntary pension fund management companies and investment fund management companies. This positioning of financial institutions in Serbia was influenced by numerous macro and micro factors. The development of the financial market plays a significant role in this. It is still not at the level of developed market economies.

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Novák, J., H. Sůvová, and J. Vondráček. "Multivariate statistical methods as a tool of financial analysis of farm businesses." Agricultural Economics (Zemědělská ekonomika) 48, No. 1 (February 29, 2012): 9–12. http://dx.doi.org/10.17221/5281-agricecon.

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The paper is focused on the evaluation of the possibilities of analysing the relations between economic and financial indicators of farm businesses by the application of multivariate statistical methods. It also indicates the possibilities of the construction of a general economic indicator of business effectiveness.

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BOGATYREV, Sergei Yu. "The sentiment analysis method in finance: The psychological-financial index." Finance and Credit 27, no. 3 (March 30, 2021): 561–84. http://dx.doi.org/10.24891/fc.27.3.561.

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Subject. The article discusses contemporary means of measuring emotions of those who make financial decisions. Objectives. Analyzing key means of sentiment analysis in Russia and abroad, the study is to create a tool, which would be applicable to valuation and provide the unbiased information about the emotional state of those who locally make financial decisions. I also demonstrate limited capabilities of contemporary information systems in terms of emotion measurement, valuation, and present means to address the imperfection of the existing news tone measurement framework, unveil the content of new emotion measurement techniques, which would be useful to appraisers and cost analysts. Methods. The study is based on the induction and deduction for opinion poll processing, narrative analysis in data environments. I display the nexus with new technological means of modern information systems. Results. The article unveils the substance of key methods for setting the psychological-financial index, modern means of sentiment analysis in the new setting of the digital economy and Big Data. I scrutinize key constituents of the psychological-financial index and its use in the current circumstances of the post-COVID-19 economy. The article shows how psychological measurement methods can be implemented as part of the narrative analysis. Conclusions and Relevance. Financial analysts get new opportunities when using new achievements of behavioral finance and modern psychological studies. As the use of the psychological-financial index shows in analyzing market anomalies, there appear more opportunities for explaining the irrational behavior of market agents in its various segments. New standards are set as they are needed for valuation purposes, when financial analysts use them. Reporting is normalized. I provide an outlook of the analytical apparatus development and new indicators to use valuation results more efficiently. The findings hereof are applicable to the practice of contemporary appraisers, cost and fundamental analysts. It is especially important to use sentiment analysis tools in the digital economy, during the instability and crisis, change in the market paradigm, market shifts, changes in the comparability metrics, distortion of traditional financial and economic indicators, market volatility. The use of the psychological-financial index supplements and expands the scope of classical measurement tools and increase the quality of valuation.

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Ciptaningsih, Kadek Mega, I. W. Karman, and Istiarto Istiarto. "Analysis Application of Altman (Z-Score) Method and Springate (S-Score) Method to Assess Financial Distress Potential at PT Anugerah." Journal of Applied Sciences in Accounting, Finance and Tax 4, no. 1 (April 15, 2021): 61–68. http://dx.doi.org/10.31940/jasafint.v4i1.2411.

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The emergence of potential financial distress is an early indication of a decline in the company's financial condition. The purpose of this research is to determine the potential of financial distress at PT Anugerah, so that it will help management anticipate the potential financial distress in the company. In this research, the assessment of financial distress potential uses the Altman (Z-score) method and Springate (S-score) method. The type of data in this research is quantitative and qualitative sourced from secondary data and obtained through interviews, documentation, and observation. The data analysis technique used is a qualitative/descriptive analysis technique. The results of research study are the financial distress potential of PT Anugerah by using the Altman (Z-score) method in 2016-2019 shows PT Anugerah is in a non-financial distress condition, because the score is in the condition of Z’’> 2.6. Furthermore, PT Anugerah financial distress potential using the Springate (S-score) method in 2016-2019 shows that PT Anugerah is in a non-financial distress condition, because the score is at S > 0.862.

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TANASA, Florentin-Emil, and Florian Marcel NUTA. "Risk Analysis in Financial Audit using the Trust Function Method." Audit Financiar 18, no. 159 (July 15, 2020): 542–54. http://dx.doi.org/10.20869/auditf/2020/159/018.

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Zade, Tilak, and Siddharth Nanda. "AN ATYPICAL METHOD FOR PROGNOSIS AND ANALYSIS OF FINANCIAL INSOLVENCY." Samvakti Journal of Research in Information Technology 1, no. 1 (May 26, 2020): 15. http://dx.doi.org/10.46402/202007.50.276.

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Başarır, Çağatay, and Cengiz Toraman. "Financial Stability Analysis in Banking Sector: A Stress Test Method." Muhasebe ve Finansman Dergisi, no. 62 (April 1, 2014): 129–44. http://dx.doi.org/10.25095/mufad.396463.

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Chang, Victor, Taiyu Li, and Zhiyang Zeng. "Towards an improved Adaboost algorithmic method for computational financial analysis." Journal of Parallel and Distributed Computing 134 (December 2019): 219–32. http://dx.doi.org/10.1016/j.jpdc.2019.07.014.

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Koeswindarti, Elok, Arfa Agustina Rezekiah, and Muhammad Helmi. "ANALISIS FINANSIAL TANAMAN KARET (Hevea brasiliensis) AREAL PT. INHUTANI III KERJASAMA OPERASI (KSO) DENGAN PT. CITRA PUTRA KEBUN ASRI KABUPATEN TANAH LAUT." Jurnal Sylva Scienteae 4, no. 2 (April 26, 2021): 264. http://dx.doi.org/10.20527/jss.v4i2.3336.

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This study aims to analyze the financial feasibility of PT. Citra Putra Kebun Asri in the area of PT. Inhutani III Tanah Laut Regency. This research method uses financial analysis methods including NPV, Net B / C and IRR. The results of this study indicate the financial feasibility analysis obtained using a discount rate of 9.95% with the NPV method of Rp11,384,378,028, - net B / C value of Rp1,202 and IRR of 12,702%. PT. Citra Putra Kebun Asri (CPKA) in developing the rubber plant business is very beneficial for the company itself so that the estate is financially feasible to continue.Keywords: Financial analysis; NPV; Net B/C; IRR

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Bozdogan, Cansu, and Alper Odabas. "Analysis of Financial Performances of Hospital Services Subsector By ELECTRE Method." New Challenges in Accounting and Finance 3 (August 2020): 29–39. http://dx.doi.org/10.32038/ncaf.2020.03.03.

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Measuring and evaluating financial performance in healthcare enterprises is important for decision-makers to evaluate the past and comment on the future. In this study, Turkey hospital services of the sub-sectors of evaluate the financial performance are aimed. For this purpose, the Republic of Turkey's financial performance with ELECTRE method that the Central Bank released was that the industry's financial performance between the data with the help of hospital services sub-sectors of the 2008-2016 years are taken from the balance sheet of the multi-criteria decision-making methods were measured. As a result, Turkey hospital services sub-sectors of the 9-years financial performance is evaluated, starting from the years of exchange between hospital services sub-sectors will contribute to the users about the results we have tried to be included.

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Tian, Jin Yu, and Ling Ling Wu. "Fuzzy Comprehensive Evaluation Method for Financial Risks of Electric Power Enterprises Analysis." Advanced Materials Research 403-408 (November 2011): 2632–35. http://dx.doi.org/10.4028/www.scientific.net/amr.403-408.2632.

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In order to solve the financial risks of electric power enterprises analysis problem, a fuzzy comprehensive evaluation model is used in this paper. By constructing evaluation index system and calculating index weights, the model can reasonably evaluate the financial risks of electric power enterprises. For illustration, an electric power enterprise example is utilized to show the feasibility of the model in solving the problem Results show that financial risk of the electric power enterprise is general. The paper provides a new way for financial risks of electric power enterprises analysis, and makes its research further perfected. Thus, electric power enterprises can control and prevent financial risks better.

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Moіseіenko, Iryna, and Iryna Koziy. "METHODICAL FUNDAMENTALS OF ANALYSIS OF FINANCIAL OPERATIONS OF ILLEGAL INCOME LAUNDERING." Social & Legal Studios 12, no. 2 (June 30, 2021): 160–67. http://dx.doi.org/10.32518/2617-4162-2021-2-160-167.

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Due to the high level of corruption, insufficient financial control and monitoring of money laundering operations in Ukraine, the financial system has become a very attractive target for illegal financial activities and illegal financial flows. This determines the relevance of the research in the field of financial investigations, the peculiarities of their organization in the field of financial monitoring. The purpose of the study is to determine the theoretical and methodological foundations of financial investigations to develop practical recommendations for improving the organization of financial investigations of dubious financial transactions. Methods: A normative method of comparative, structural-dynamic analysis of financial transactions monitoring data is used in the study as the method of analysis of financial transactions of money laundering. Results: The indicators of SPFM reports on financial transactions for 2015-2019, a number of financial reports on the risks of money laundering, and data on financial transactions in terms of signs of financial monitoring for 2014-2018 were analyzed. Conclusions. The methodological recommendations concern the organization of financial investigations in accordance with the updated legal norms in the field of financial monitoring of dubious financial transactions. The choice of research methods, the use of practical material on the organization of financial investigations in the field of financial monitoring, recommendations for improving the methodological support of financial investigations are positive aspects of the research.

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Mackevičius, Jonas, Daiva Raziūnienė, and Romualdas Valkauskas. "The Value of Financial Analysis Information: Theoretical View." Buhalterinės apskaitos teorija ir praktika, no. 20 (January 22, 2020): 5. http://dx.doi.org/10.15388/batp.2019.13.

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The value of financial information analysis depends on usability, efforts, duration, etc. These dimensions have not been systematically reviewed as well as assessment methods have not been established yet. The purpose of the article is an examination of value dimensions and arrangement of the model for identifying and determining analysis methods. Research methods of this article are literature analysis, classification, specification and generalization of information. In this article, we focus on financial analysis data and the relation between information and its value. We suggest the theoretical model which determines dimensions of the information value and costs related to its transfer. We propose a method of evaluating parameters of value and how these parameters may influence its exposure.

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Stojanović, Tamara, and Ljiljana Drinić. "Financial Position Analysis of Livestock Producers in the Republic of Srpska." АГРОЗНАЊЕ 20, no. 1 (September 9, 2019): 13. http://dx.doi.org/10.7251/agren1901013s.

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Our research focuses on the most important indicators of the livestock producers' financial position calculated from the available financial statements. The analysis cover financial data of approximately 85 livestock producers and 315 agricultural companies for the six year period (2010-2015) and is based on the scientific and research methods such as: trend analysis, compilation and comparison, structural analysis, descriptive statistics, calculation of financial indicators and method of inference. The analysis results show that the financial position of livestock production companies in the Republic of Srpska is not acceptable. This means that the livestock industry does not meet the requirements of liquidity (current ratio and quick ratio are below the criteria and the industry average), level of indebtedness (high and above the industry average), interest coverage (negative in average) and solvency level (below the criteria and industry average). Such results indicate that the livestock industry has serious financial problems and needs both internal and systemic measures in order to become more efficient and therefore more profitable and financially sustainable.

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Wahyudi, Wahyudi, Brigitta Azalea Pulo Tukan, and Dahlia Pinem. "ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR." AFEBI Management and Business Review 5, no. 01 (November 17, 2020): 37. http://dx.doi.org/10.47312/ambr.v5i01.293.

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This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that (1) financial literacy has a significant positive effect on financial behavior. (2) financial technology has no influence and is not significant in financial behavior. (3) income has a significant positive effect on financial behavior. (4) locus of control does not influence financial behavior.

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Wahyudi, Wahyudi, Brigitta Azalea Pulo Tukan, and Dahlia Pinem. "ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR." AFEBI Management and Business Review 5, no. 1 (June 17, 2020): 37. http://dx.doi.org/10.47312/ambr.v5i1.293.

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This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that (1) financial literacy has a significant positive effect on financial behavior. (2) financial technology has no influence and is not significant in financial behavior. (3) income has a significant positive effect on financial behavior. (4) locus of control does not influence financial behavior.

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Kovalchuk, Tetyana, and Andriy Verhun. "IMPROVEMENT OF THE METHOD OF ANALYSIS OF ASSET MANAGEMENT EFFICIENCY." Baltic Journal of Economic Studies 5, no. 5 (February 8, 2020): 61. http://dx.doi.org/10.30525/2256-0742/2019-5-5-61-66.

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Assets are the key factor in the financial well-being of a business (the financial health of a business). Their composition and efficiency of use directly influence the end result of the enterprise's economic activity. Effective asset management can improve financial sustainability and increase the competitiveness of an enterprise. Therefore, in order to ensure financial sustainability and competitive advantage in the long run, it is necessary to address the challenge of continuous improvement in asset management. Financial analysis is an important tool for substantiating and controlling asset use decisions. As the turnover and return on assets depend to a large extent on the particularities of the industry and the conditions of business, the means of financial analysis must be tailored to specific situations. Therefore, the issues of improving the methods of financial analysis that would take into account the peculiarities of the activity of the enterprise are urgent. The purpose of this study is to substantiate a methodological approach to the analysis of asset utilization of Ukrainian bakeries. The methodological basis of this study is a system-based approach to solving the problems of analytical asset management. In generalizing the methodological principles of financial analysis of asset management effectiveness, techniques of abstract-logical method are used, namely: analysis and synthesis, induction and deduction, analogy and comparison. There were used methods of average and relative values, methods of modeling and factor analysis to make all the calculations; they were used to establish the relationship between the systems of financial indicators of asset efficiency. The calculation of the indicators of profitability and asset utilization in turnover was made according to the financial statements of Ukrainian bakeries. Asset management is aimed at increasing the efficiency of their use, the main generalization of which is the return on assets. The need to improve the methodology for analyzing the return on assets is due to the limited use of this indicator in the analysis of unprofitable enterprises on the one hand, and, on the other hand, to the need to take into account the specifics of the industry where the enterprise operates. Under conditions of loss, the asset return indicator distorted reflects the impact of its change factors, and industry features are reflected in different turnover rates of individual components of assets, and accordingly, in different intensity of their impact on profitability. The proposed approach is based on a multifactorial model that reflects the dependence of the asset on return to sales, non-current assets to sales, inventory to sales, accounts receivable to sales and cash assets to sales. The model determines the intensity of the impact on the return on assets of the partial indicators of the assets to sales. The calculations were made by a group of bakeries from different regions of Ukraine. As a criterion for assessing the effectiveness of asset management, it is proposed to use the average growth rate of partial indicators of the model of return on assets, which is determined taking into account the intensity of their impact. The specifics of the approach are more focused not on absolute indicators, but on indicators of dynamics, on the identification of trends. The advantage of the proposed indicator is the ease of interpretation, especially for the case of loss-making, which is peculiar for one third of the enterprises of the industry.

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Mackevičius, Jonas, Daiva Tamulevičienė, and Romualdas Valkauskas. "Use of the Statistical Comparison Method in a Company's Financial Status Analysis." Buhalterinės apskaitos teorija ir praktika, no. 19 (July 1, 2019): 7. http://dx.doi.org/10.15388/batp.2019.7.

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General economic, mathematical and heuristic study methods were used when analyzing the financial status of companies. In practice, the comparison method is the most widely applied one of all the general economic research methods. When it is applied, the actual indicators (absolute and relative) are compared to the ones planned inside the company; the indicators of the company are compared with the average ones of the industry or the best ones of other companies; indicators of different periods are compared. However, until now, the comparison method has barely been applied in practice using the averages of certain indicators and especially the multidimensional ones. The aim of the article is to develop a methodology for applying the statistical comparison method based on the calculation and evaluation of the multidimensional average. For achievement of the aim were used research methods: analysis of scientific literature, information collection, aggregation, detailing and summarizing. The article analyzes the significance, advantages and disadvantages of the traditional comparison method. The methodology for the comparison method based on the calculation of the multidimensional average and their comparison is proposed in the article. A concrete example of how to apply the comparison method using the multidimensional average calculation method to assess the financial position of companies is provided.

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Almarita, Saskia, and Farida Titik Kristanti. "PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN METODE ANALYSIS SURVIVAL." AKUNTABILITAS 14, no. 2 (July 28, 2020): 155–70. http://dx.doi.org/10.29259/ja.v14i2.10979.

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This research aims to determine the effect of the company and good corporate governance on financial distress. The type of data used is secondary data taken from the financial statements of companies, services and investments listed on IDX 2008 - 2018 by using purposive sampling as a research sample research method. Total samples in this study were 75 samples. This study uses a survival analysis method with a cox proportional hazard sub-test. This research produces research results on firm size that have a significant negative impact to the financial distress, while GCG represented by concentration ownership, institutional ownership, foreign ownership, independent commissioners and gender diversity does not significantly impact to the financial distress.

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Shulha, Anatolii, and Iryna Zharovska. "METHODS OF FINANCIAL CONTROL OF THE STATE FINANCIAL INSPECTION OF UKRAINE." Baltic Journal of Economic Studies 5, no. 1 (March 22, 2019): 245. http://dx.doi.org/10.30525/2256-0742/2019-5-1-245-249.

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The aim of the article is to determine the methods of financial control of the State Financial Inspection of Ukraine. The subject of the study is the methods of financial control of the State Financial Inspection of Ukraine. Methodology. The study is based on the use of general scientific and special-scientific methods and techniques of scientific knowledge. The logic-semantic method was used to determine the content of the notions of “method”, “form”, and “concept”. The comparative legal method enabled to compare doctrinal approaches to this issue. The normative-dogmatic method enabled to interpret the content of legal regulations of the domestic legislation on the issue of determination of financial control methods of the State Financial Inspection of Ukraine. The systemstructural method enabled to analyse the most common methods of financial control. Methods of analysis and synthesis helped study certain methods of financial control to formulate further conclusions regarding the most optimal functioning of the State Financial Inspection of Ukraine. Practical implications. The determination of the methods of financial control of the State Financial Inspection of Ukraine enabled to make recommendations for improving the procedure of financial control of the State Financial Inspection of Ukraine, as well as identify problematic issues that require further consideration and research. Relevance/originality. The methods of financial control are defined and classified. The absence of a check without linkage to the subject (public procurements) among the forms of control of the SFI of Ukraine is revealed so that independent coexistence of such a form of control as “public procurement check,” which methods are documentary and/or factual examination, can be asserted.

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Hungan, Agnes Gracia Devina, and Ni Nyoman Sawitri. "Analysis of Financial Distress with Springate and Method of Grover in Coal In BEI 2012 - 2016." International Business and Accounting Research Journal 2, no. 2 (July 6, 2018): 52. http://dx.doi.org/10.15294/ibarj.v2i2.39.

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The coal industry is one of the largest contributors to the state budget of more than 40 billion annually, so the declining coal industry and the condition of every coal company in Indonesia are of particular concern to the government. This study examines how the level of financial distress of coal mining companies IDX 2012 - 2016 when analyst with Springate method and Grover method, and which method is most appropriate in predicting financial distress in coal companies. From the results of the calculation with the both methods are Obtained results there are some coal companies are declared to have financial distress with both methods and obtained the result that the Grover method is the most appropriate methods in predicting financial distress.

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Flores-Jimeno, Rocío, and Inmaculada Jimeno-García. "Dynamic analysis of different business failure process." Problems and Perspectives in Management 15, no. 2 (September 27, 2017): 486–99. http://dx.doi.org/10.21511/ppm.15(si).2017.02.

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This work is framed in the research of business failure. We examine a method of analyzing the dynamics of financial failure. The authors examine a method of analyzing the dynamics of financial failure, because our goal is to analyze how the economic and financial indicators show the risk of failure in a group of companies. Using a sample of 163 companies declared bankrupt or dissolved, the authors show how to depict company trajectories of behavior and movement to terminal failure. They analyze these trajectories to find and describe empirical evidence of the different dynamics of bankruptcy. The authors also show that the estimation of failure risk is more accurate when these different failure trajectories are defined. In conclusion, the authors can see that there are different failure trajectories. One can use these different trajectories to identify more efficiently the indicators warning of the failure risk of the companies analyzed.

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Nafiatul Hayati, Naila. "ANALYSIS OF FINANCIAL AGROINDUSTRY JIPANG." JOSAR (Journal of Students Academic Research) 3, no. 2 (September 30, 2018): 103–13. http://dx.doi.org/10.35457/josar.v1i02.611.

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A business feasibility analysis is needed to see a picture of feasible or tudak, In running japan business agroindustry, most entrepreneurs have not done a special financial recording for his business, so it is not known how much it will cost and income on his business. This study aims to determine the amount of expenses, income received and profits, knowing business feasibility and knowing the length of capital jipang agro industry in UMKM Sinar Abadi can be back in units of time year. Method analysis used in business feasibility analysis include R / C Ratio, Net Present Value (NPV), Break Event Point (BEP), and Pay Back Period (PP). This study was carried out from months June 2017 to July 2017. The results of the calculations from this study indicate that the total cost for one time jipang production reached Rp34.950.463, - per month, the average gain gained Rp133.554.450, -, while the calculation of R / C ratio of agro industry jipang Sinar Abadi shows the number> 1, which is 1.32. Jipang Agroindustry is declared worthy with value NPV Rp 979.900.978. Break Event Point Value (BEP), BEP receipt obtained value of Rp 474,425, BEP units obtained value of 12 Kg and BEP price obtained value of Rp 30,629, meaning do not experience any profit or loss before the age of the equipment ends. While Pay Back Period (PP) of 0.1 years, so it can be concluded that jipang agro industry Sinar Abadi is worth developing.

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Akhmedov, Akbarali, and Umidjon Duskobilov. "Effect of Bank Assets Securitization in Investment Flows: A Cross-Country Analysis." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 5, no. 4 (2019): 13–17. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.54.1002.

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In modern financial architecture, banks actively engage in financial market operations to ensure the stability and efficiency of their activities. The latest trends in banking sector highlight the active role commercial banks play by securing their assets in securitization practices. The lessons from the global financial crisis show that securitization is one of the main methods for securing the soundness of bank assets as an investment tool. This paper investigates the impact of bank assets securitization on investment flows in 30 advanced and transition economies by applying GMM method. The results proved that securitization of bank assets significantly stimulates the inflow of investments towards selected economies.

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Fadrul, Fadrul, and Ridawati Ridawati. "Analysis of Method Used to Predict Financial Distress Potential in Pulp and Paper Companies of Indonesia." International Journal of Economics Development Research (IJEDR) 1, no. 1 (January 2, 2020): 57–69. http://dx.doi.org/10.37385/ijedr.v1i1.29.

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This study aims to predict financial distress in pulp and paper companies in Indonesia. The data used are the financial statements of each pul and paper company listed on the Indonesia Stock Exchange in 2012-2017. Data analysis techniques used descriptive analysis with three methods of financial distress prediction, namely the Altman Z-Score, Springate, and Zmijewski methods. The results showed that the Zmijewski method is a prediction method with the highest accuracy rate of 100%, with an error type of 0%. The Altman Z-Score method has an accuracy rate of 28.6%, with an error type of 71.4%. While the Springate method has an accuracy rate of 14.3%, with an error type of 85.7%. Therefore an accurate prediction method to predict the potential for financial distress is the Zmijewski method.

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Xiao, Nanyun, Yan Xu, and Hongcheng Duan. "Research on the Application of Financial Non-performing Assets Appraisal Based on Comprehensive Factor Analysis Method." E3S Web of Conferences 292 (2021): 02059. http://dx.doi.org/10.1051/e3sconf/202129202059.

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The wanton growth of non-performing financial assets is fatal to the entire financial industry. Based on the research background, significance and content of financial non-performing assets, this paper first expounds the concept, classification and formation reasons of financial non-performing assets; secondly, it enumerates the common methods of financial non-performing assets appraisal in China; then, the method is applied to an actual case; finally, this paper analyzes the application of the method in the evaluation of non-performing financial assets, and summarizes the full text. The research shows that: when the problems of incomplete debtor information, complex causes, involving a large number of related parties and related assets make it difficult to carry out the evaluation work, the comprehensive factor analysis method provides more possibilities.

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Zhang, Hong Min. "Design of Value Evaluation System Based on the Method of Clustering Analysis and Discriminant Analysis." Applied Mechanics and Materials 543-547 (March 2014): 4231–34. http://dx.doi.org/10.4028/www.scientific.net/amm.543-547.4231.

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Value pursuing investors pay attention to the accounting and financial report of listed companies. As a newly start market, the small and medium-sized enterprises (SMEs) board has attracted more attention than other firms. Cluster and discriminant analyses are applied to study sample data of 38 SMEs accounting and financial reports of 2005.Results show that these enterprises are different in the capabilities of return, growth and expansion development. It is concluded that cluster and discriminant analyses are useful for investment value analysis.

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YUSUFOV, A. M., A. M. MUSAEVA, A. S. KHANCHADAROVA, and L. Sh ORUDZHEVA. "FINANCIAL STABILITY ANALYSIS AS A NECESSARY ELEMENT OF ENTERPRISE MANAGEMENT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 11 (2020): 94–101. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.04.017.

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The article examines the types of financial stability of organizations. It is noted that in order to conduct a financial stability analysis, it is necessary to understand exactly what the financial stability of an enterprise is. It is revealed that financial stability is determined by the ratio of the cost of material working capital and the values of own and borrowed sources that form them. The characteristic of a financially stable state is given, in which the company's reserves and costs are provided with their own sources of formation and are not dependent on debt financing. The paper shows the importance of using the method of economic analysis of the forms of accounting (financial) statements of an enterprise to assess its financial stability, which will allow you to regulate the structure of assets and sources, manage them in order to optimize them. In article on the basis of the analysis of absolute indicators of financial stability MUP Tatlyar Derbent district the main problems of production-financial activity of the enterprise and identify ways to overcoming them.

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Ahmed Mareai Senan, Nabil, Anwar Ahmad, Suhaib Anagreh, Mosab I. Tabash, and Eissa A. Al-Homaidi. "An empirical analysis of financial leverage and financial performance: Empirical evidence from Indian listed firms." Investment Management and Financial Innovations 18, no. 2 (June 24, 2021): 322–34. http://dx.doi.org/10.21511/imfi.18(2).2021.26.

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The purpose of this paper is to examine the determinants of financial performance, firm liquidity and financial leverage of Indian listed firms. This study uses both static models (pooled, fixed, and random effects) and Generalized Moment Methods (GMM). Financial leverage (FINLE) is defined by the ratio of total liabilities to total assets, whereas the current ratio and the quick ratio are used as firm liquidity factors. Further, a set of financial performance determinants such as return on assets, profit after tax, return on capital employed, return on equity, and Tobin-Q are used as independent factors. The results indicated that profit after tax, return on equity, return on capital employed, and Tobin-Q are the most significant financial success variables that influence financial leverage of Indian listed companies. Furthermore, profit after tax, return on capital invested, return on equity, and Tobin-Q are considered to have a substantial effect on financial leverage among the financial success indicators. In the case of firm liquidity, the findings show that the current ratio and the quick ratio have a substantial effect on the financial leverage of Indian listed companies.

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Liahmad, Liahmad, Kartika Rusnindita, Yuni Putri Utami, and Saleh Sitompul. "Financial Factors and Non-Financial to Financial Distress Insurance Companies That Listed in Indonesia Stock Exchange." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 1 (February 22, 2021): 1305–12. http://dx.doi.org/10.33258/birci.v4i1.1757.

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This study aims to test the influence of financial factors in the form of liquidity, cash flow, company size, institutional ownership, earnings and the factors of non-financial form of the independent commissioner against the financial distress of insurance companies that listed in Indonesia stock Exchange. The population of this research as many as 17 of the insurance company. The sampling technique using purposive sampling method, so that the obtained 15 sample company for 4 years of observations of the years 2017 - 2020, with 60 observations of the study. Data analysis using descriptive statistical analysis and logistic regression analysis. The results show that liquidity, cash flows, institutional ownership and independent commissioner does not affect significantly to financial distress, while the method of the size of the company and profit and significant effect on financial distress.

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Arini, Setya Ayu, Yuli Chomsatu Samrotun, and Endang Masitoh. "Determinant of Financial Ratio Analysis to Financial Distress." Jambura Science of Management 3, no. 1 (January 14, 2021): 26–35. http://dx.doi.org/10.37479/jsm.v3i1.6962.

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In this new era bussines world is growing rapidly so that the emergence of many new companies. However, to be the market leader, the company must be able to manage the financial aspects well, so that the company does not have financial difficulties. The research aims to analyse the effects of liquidity ratios, activity ratios, profitability ratios, leverage ratios on the financial difficulties of textile and garment companies listed on the Indonesia Stock Exchange in the period 2018-2019. The object in this study used samples of 40 samples on textile and garment companies listed on the Indonesia Stock Exchange in the period 2018-2019 using sampling techniques purposive. The methods used in this study are some of the processed linear regression analyses using SPSS 25. Based on this study shows that liquidity is influential but not significant to the financial distress. The activity has significant effect on financial distress. Profitability has significant effect on financial distress. Leverage is influential but not significant to the financial distress.

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BABURKINA, V. A., A. S. VOROSHKEVICH, E. R. SHOVGENOVA, and V. V. SMIRNOV. "ANALYSIS OF THE COMPANY'S COMPETITIVENESS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 5 (2021): 109–14. http://dx.doi.org/10.36871/ek.up.p.r.2021.05.02.018.

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In the world of economics, the issues of practical assessment of the competitiveness of enterprises have long been discussed. Significant progress has been made, and bold methods have been put forward to assess the competitiveness of goods, but the situation is more complex for organizations. There is a great demand for such an assessment, but no universally accepted or universal method has been put forward. The study of the company's financial performance, the study of its products, as well as competitive positioning help deter-mine the advantages and disadvantages over competitors and develop a successful competitive strategy. The purpose of this work is to use the example of NLMK to study the indicators, products and market situation that most affect the competitiveness of the company; to analyze the financial condition of the company and try to draw a conclusion about the current situation of NLMK in the market, to assess its overall competitiveness.

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Kitowski, Jerzy. "CRITICAL ANALYSIS OF THE ALTMAN’S METHOD IN THE AUDIT OF FINANCIAL STATEMENTS." PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, no. 513 (2018): 205–12. http://dx.doi.org/10.15611/pn.2018.513.18.

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Duong, T. Ph T. "Measuring national financial development: indexes and methods." Vestnik Universiteta, no. 4 (June 5, 2021): 152–60. http://dx.doi.org/10.26425/1816-4277-2021-4-152-160.

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Financial development of a country is a broad concept and can be measured in different ways. The article presents the indicators of financial development applicable for the development of the Financial Development Index (FDI) of a particular country. Financial development index could be used to rank and compare the level of financial development among countries or to test the relationship between financial development and economic growth. The paper points out the advantages and limitations of several methods including standardized method, Principle Component Analysis (PCA) method, Data Envelopment Analysis (DEA) method. The author also suggests to use Data Envelopment Analysis as an updated and advanced method to construct Financial Development Index. It is expected that this method will strengthen the quantitative approach in the research of financial development and economic growth.

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Ievdokymov, Viktor, Dymytrii Grytsyshen, Oksana Oliinyk, Oleg Dziubenko, and Iryna Yukhymenko-Nazaruk. "Financial Potential Analysis of Forestry Enterprises of Ukraine on the Taxonomy Method Basis." Management Systems in Production Engineering 29, no. 1 (December 2, 2020): 3–13. http://dx.doi.org/10.2478/mspe-2021-0001.

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Abstract In the article the method of analysis of financial potential using taxonomy method has been developed as well as it has been tested on the basis of empirical data of Ukrainian forestry enterprises. The application of such a method made it possible to construct a rating assessment of a complex and multifactorial economic object – the financial potential, using algorithms of systematization to multidimensional quantities. The authors present the stages of application of analytical procedures for assessing the dynamics of taxonomic indicators of financial potential as well as for constructing the rating of the suggested business entities. An innovative model of financial potential of forestry enterprises is proposed, which will allow to identify the complex of properties of an object as a basis for forming a set of analytical procedures for assessing its state. The obtained results of the analysis can serve as the basis for constructing a management strategy to optimize the financial potential of the enterprise.

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Schweikart, James A. "Financial Statement Analysis And The Harmonization Of Foreign Current Translation." Journal of Applied Business Research (JABR) 10, no. 2 (September 23, 2011): 1. http://dx.doi.org/10.19030/jabr.v10i2.5932.

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The harmonization of foreign currency translation accounting has lead to global acceptance of the temporal and current or closing rate methods. These methods have the potential to alter financial statement analysis from that done on untranslated information. This paper demonstrates the differences in financial results from these models and calls for revisiting the issue of foreign currency translation to develop a single method for comparability in financial statement analysis.

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Journal articles on the topic 'Method of financial analysis'

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