Articoli di riviste: "Operating income"

1

Kaplan, Steven E., David G. Kenchington e Brian S. Wenzel. "The Valuation of Discontinued Operations and Its Effect on Classification Shifting". Accounting Review 95, n. 4 (6 novembre 2019): 291–311. http://dx.doi.org/10.2308/tar-2016-0235.

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ABSTRACT Research documents that firms shift operating expenses into income-decreasing, but not income-increasing, discontinued operations. We argue that valuation considerations explain this asymmetric result, as acquirers are likely to value the earnings of income-increasing discontinued operations more highly than the earnings of income-decreasing discontinued operations. Using a large sample of hand-collected data, we show that pre-tax earnings and operating expenses are significantly more value-relevant for income-increasing discontinued operations, supporting our economic explanation for why firms do not shift operating expenses into income-increasing discontinued operations. Additional analysis shows that in situations where managers are constrained from shifting operating expenses due to valuation concerns, they shift tax expense (an expense that is less value-relevant) from continuing operations into income-increasing discontinued operations. Overall, we conclude that valuation considerations constrain firms from shifting operating expenses into income-increasing discontinued operations, but do not constrain firms shifting tax expenses.

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Wong, Jilnaught, e Norman Wong. "Voluntary disclosure of operating income". Accounting & Finance 50, n. 1 (marzo 2010): 221–39. http://dx.doi.org/10.1111/j.1467-629x.2009.00319.x.

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Bao, Ben-Hsien, e Da-Hsien Bao. "VALUE RELEVANCE OF OPERATING INCOME VERSUS NON-OPERATING INCOME IN THE TAIWAN STOCK EXCHANGE". Advances in International Accounting 17 (gennaio 2004): 103–17. http://dx.doi.org/10.1016/s0897-3660(04)17006-2.

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Choi, Moon－Su, e Jae－Won Jeong. "The Value Relevance of Operating Income and Adjusted Operating Income after Adoption of IFRS". Korean Association Of Computers And Accounting 16, n. 2 (31 dicembre 2018): 249–76. http://dx.doi.org/10.32956/kaoca.2018.16.2.249.

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Fałat, Kamila. "The Differences Between a Standard Costing and Normal Costing Method of Manufacturing Operating Income Calculation Caused by the Implementation of a New Integrated Information System". Folia Oeconomica Stetinensia 20, n. 2 (1 dicembre 2020): 95–113. http://dx.doi.org/10.2478/foli-2020-0038.

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Abstract Research background: When a company changes a few separated information systems into one integrated information system there can appear the obligation of costing method change. It happens especially when the company is a part of an international manufacturing corporation. Purpose: The main goal of the paper is to compare two methods of manufacturing operating income calculation and data presentation when a company changes a costing method from normal costing to standard costing. Research methodology: In the paper for this research comparative analysis was used between two methods of manufacturing operating income calculation. In the first method manufacturing operating income is the difference between revenues from manufacturing operations and the costs of goods manufactured. In the second one manufacturing operating income is calculated as a sum of production variances, purchase price variances, currency variances and inventory adjustments. Pearson’s correlation coefficients for pairs of variables were calculated in both of the costing methods. A comparative analysis was done on the basis of a case study executed in a big international wholesaler. The company is a member of an international manufacturing corporation. Results: The same manufacturing operating incomes were obtained in both methods. The absolute values of Pearson’s correlation coefficients were similar in normal and standard costing, but they differ in directions. Novelty: In standard costing manufacturing operating income is calculated as a sum of various types of variances. They are calculated as deviations from standard costs. It enables the easier identification of impacting a company’s results factors.

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Elliott, B. D., Michael R. Langemeier e Allen M. Featherstone. "Cash operating income and liquidity management for feeder cattle operations". Kansas Agricultural Experiment Station Research Reports, n. 1 (1 gennaio 1995): 52–54. http://dx.doi.org/10.4148/2378-5977.2029.

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Grzelak, Aleksander. "The income-assets relationship for farms operating under selected models in Poland". Agricultural Economics (Zemědělská ekonomika) 68, No. 2 (18 febbraio 2022): 59–67. http://dx.doi.org/10.17221/361/2021-agricecon.

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The aim of this paper is to outline the relationship between income and assets when taking into account selected models of farms' functioning. The following farm models are examined: traditional, industrial, sustainable, and organic. Panel models were used that were based on the results of individual unpublished data for farms in Poland that undertook agricultural accounting according to the Farm Accounting Data Network (FADN) principles from 2004 to 2019. It was found that industrial farms had the clearest income-assets relationship, while traditional farms had the least clear relationship. The value of land, as a component of assets, was found to weaken the income-assets relationship. In consequence, the value of assets increased faster than income. Thus, the farmers are becoming wealthier in terms of the value of their assets, but this is not reflected in their income.

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Fredy, Hotman, e Amelia Aji Kusumadewi. "Arus Kas Operasi, Laba Operasi, Return On Equity Dan Harga Saham Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia". Liquidity 4, n. 1 (28 giugno 2018): 26–30. http://dx.doi.org/10.32546/lq.v4i1.78.

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This research to determine the influence of Operation Cash Flow, Operating Income and Return on Equity (ROE) on Equity Shares for the food and beverage companies in Indonesian Stock Exchange. The data used in this study is secondary data by purposive sampling method. The number of samples used by 13 companies using multiple regression analysis. This results indicate that all independent variables simultaneously is Operating Cash Flow, Operating Income and Return On Equity significant influence on stock prices. The test results showed only partial Return On Equity significantly the stock price. As for Operating Cash Flow and Operating Income are not significantly influence the stock price.

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Simeonova, Emilia, Randall Akee e Maggie R. Jones. "Gaming Opportunities: American Indian Casinos, Cash Transfers, and Income Mobility on the Reservation". AEA Papers and Proceedings 111 (1 maggio 2021): 221–26. http://dx.doi.org/10.1257/pandp.20211014.

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We examine the impact of the Indian Gaming Regulatory Act on the income rank of American Indian (AI) reservation residents. We assemble a panel dataset at the individual level for tax filers residing on AI reservations in 1989. We examine the effect of casino operations and cash distribution payments (from casino revenues) on the income-rank evolution over time. Casino operations provide an unambiguous increase in family income rank for those residing on reservations with an operating casino relative to those on reservations without a casino. The presence of an operating casino increases relative income rank by half a percentage point.

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Agnes Cheng, C. S., Joseph K. Cheung e V. Gopalakrishnan. "On the Usefulness of Operating Income, Net Income and Comprehensive Income in Explaining Security Returns". Accounting and Business Research 23, n. 91 (giugno 1993): 195–203. http://dx.doi.org/10.1080/00014788.1993.9729879.

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Saila Sofiah, Gina, Yadi Janwari, Widiawati Widiawati e Vemy Suci Asih. "Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year". Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah 2, n. 2 (1 gennaio 2021): 75–88. http://dx.doi.org/10.32670/ecoiqtishodi.v2i2.536.

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The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .

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Akdoğan, Ece Ceylan. "How globalization affects the operational efficiencies of emerging market firms?: A comparative analysis on Turkish SMEs". Economics and Business Letters 7, n. 1 (8 maggio 2018): 9. http://dx.doi.org/10.17811/ebl.7.1.2018.9-17.

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This paper examines the impact of globalization on the operational efficiencies of emerging market firms by concentrating on the financial outcomes of a firm’s main operations through focusing on operating income and cash conversion cycle as well as on their possible causes in an emerging market, Turkey. The findings indicate that globalization significantly deteriorates the operating income and lengthens the cash conversion cycle of Turkish firms and their components. However, although no difference could be reported on the direction of these effects, the adverse impact of globalization on operating income and its components are observed to be weaker while the lengthening impact on cash conversion cycle and its components are observed to be stronger for SMEs.

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Sukmawati, Mega, e Muchlis . "ANALISIS PENGARUH TOTAL ASET TERHADAP PROPORSI PENDAPATAN OPERASIONAL SELAIN BUNGA DENGAN LDR (LOAN TO DEPOSIT RATIO) SEBAGAI VARIABEL MODERATING PADA INDUSTRI PERBANKAN DI INDONESIA". Eqien: Jurnal Ekonomi dan Bisnis 4, n. 1 (8 ottobre 2018): 1–12. http://dx.doi.org/10.34308/eqien.v4i1.50.

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This study aims to determine the effect of Total Assets of the proportion of Non-Interest Operating Income with the Loan to Deposit Ratio (LDR) as a moderating variable in the banking industry in Indonesia which is expected to be useful for the banking sector in Indonesia as inputs in order to increase the income of banks in Indonesia and is expected to create new policies in the banking world in its operations so as to increase the income of banks in Indonesia. This research is a causal research that aims to test hypotheses about the influence of independent variables on the dependent variable with quantitative descriptive approach. After going through the screening of the outlier sample in this study was a conventional bank whose financial statements published by Bank Indonesia in the years 2009-2013 as many as 106 banks. The test equipment used is the analysis of multiple regression analysis. The results showed that in testing hypotheses about the effect of total assets to the proportion of non-interest operating income obtained tcount > ttable is 4,844 > 1,983 so the variable total assets significantly influence the proportion of non-interest operating income in the banking industry in Indonesia amounted to 18.4%. Simultaneously there is significant influence between the total assets, the Loan to Deposit Ratio (LDR) and the interaction between total assets and LDR to the proportion of non-interest operating income amounted to 27.5%. and Loan to Deposit Ratio (LDR) affect the size of the effect of total assets to the proportion of non-interest operating income in the banking industry in Indonesia with large influence is 57.68%. Keywords : Total Assets, Proportion of Non-Interest Operating Income, Loan to Deposit Ratio (LDR).

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Adiguzel, Humeyra. "Classification Shifting in the Income-Decreasing Discretionary Accrual Firms". International Journal of Financial Research 8, n. 3 (12 giugno 2017): 187. http://dx.doi.org/10.5430/ijfr.v8n3p187.

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This study investigates whether managers use classification shifting to classify operating expenses as non-operating. Using a methodology similar to McVay (2006), I find no evidence of classification shifting between operating and non-operating expenses. However, I find evidence that managers classify operating expenses as non-operating in the absence of income decreasing accrual management. This finding can be explained that income-decreasing accrual management both affects operating and non-operating expenses and measuring classification shifting without considering discretionary accrual management produces meaningless results.

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Yulianti, Retno, e Zuhrohtun Zuhrohtun. "Value Relevance of Earnings Component in the Financial Industry". RSF Conference Series: Business, Management and Social Sciences 1, n. 3 (20 ottobre 2021): 358–64. http://dx.doi.org/10.31098/bmss.v1i3.348.

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PSAK No. 1 of 2009 is enforced from 2011 onwards. The presentation of the income statement changes to a comprehensive income statement consisting of operating income, non-operating income, net income, other comprehensive income (OCI). The purpose of this study was to test the value relevance of OCI and other components of earnings that were tested based on the relationship between OCI and stock prices in the financial industry. The population in this study are all companies listed on the Indonesia Stock Exchange which are included in the financial industry in 2016-2019. Based on the determination of the sample using the purposive sampling method, the research sample obtained was 335 firm years. The data is processed using OLS regression. This study indicates that OCI, non-operating income, and comprehensive income have value relevance which is indicated by the negative effect of OCI on stock prices and the positive effect of non-operating income and comprehensive income on stock prices. However, operating income and net income have no effect on stock prices.

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지현미. "Value Relevance of Operating Income under K-IFRS". Korea International Accounting Review ll, n. 58 (dicembre 2014): 200–217. http://dx.doi.org/10.21073/kiar.2014..58.011.

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Jang, Geun Bae, e Weon-Jae Kim. "Effects Of Key Financial Indicators On Earnings Management In Korea’s Ready Mixed Concrete Industry". Journal of Applied Business Research (JABR) 33, n. 2 (1 marzo 2017): 329–42. http://dx.doi.org/10.19030/jabr.v33i2.9905.

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Earnings management is the practice of deriving certain benefits by intervening in external financial reporting or misleading certain stakeholders through adjustments to accruals without cash flow involvement or with affecting cash flows through real activities. Using the models of Kothari et al. (2005) and Cohen et al. (2008) for accrual-based earnings management (AEM) and real activities earnings management (REM), respectively, we examined whether relationships exist between key financial indicators, such as cash flows from operations, operating income, and debt dependency level, and AEM and REM in the ready mixed concrete (RMC) industry in Korea. This study is the first to investigate earnings management in Korea’s RMC sector. Results showed that operating income and cash flows from operations are significantly negatively related to AEM and REM, consistent with the findings of previous research. By contrast, debt dependency exhibits no significant relationship with AEM and REM, contradicting the findings of most previous studies. As a moderating variable, operating income affects the relationship between cash flows from operations and earnings management with only REM. On these bases, we can infer that earnings management in the Korean RMC industry responds differently to key financial indicators with regards to AEM and REM practice. Overall, companies in the industry implement aggressive earnings management depending on operating income and cash generation ability level rather than debt dependency level. These findings provide important insights for people who are interested in accounting information on the RMC industry in Korea.

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Gür, Şeyda, e Tamer Eren. "Ameliyathanelerde Verimliliğin Çok Ölçütlü Karar Verme Yöntemleri ile Değerlendirilmesi". Academic Perspective Procedia 2, n. 3 (22 novembre 2019): 973–81. http://dx.doi.org/10.33793/acperpro.02.03.109.

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Purpose: Determining the factors that affect productivity in operating rooms, which make up about one third of hospital expenditures, and developing strategies for these elements is a matter of importance for hospital managers. The fact that operating rooms are among the highest expenditure items and at the same time being among the highest sources of income has been the main factor in determining the factors affecting the efficiency of the operating room. Material and Method: Analytical network process method, which is one of the multi-criteria decision-making methods, which enables quantitative evaluation of qualitatively effective factors, was used. Results and Conclusion: In this study, the factors affecting the efficiency of operating rooms were evaluated. According to the results, it is seen that the usage of the operating room comes to the forefront at the same time and the personnel goes through the harmony with the colleagues. In addition, the accuracy of the operation times of the operations on the waiting list directly affects the effective use of the operating rooms. At this point, the cancellation rate of operations can be reduced by making effective plans with the correct estimated operation time. Thus, effective and efficient use of operating rooms can be increased.

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Špička, J., J. Boudný e B. Janotová. "The role of subsidies in managing the operating risk of agricultural enterprises". Agricultural Economics (Zemědělská ekonomika) 55, No. 4 (5 maggio 2009): 169–80. http://dx.doi.org/10.17221/17/2009-agricecon.

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The paper examines the relationship between the farmers’ operating risk and current subsidies. Focused at the commodity level, the analysis is based on a sample survey of costs and yields of two crops (winter wheat and rapeseed) and two livestock commodities (cow milk and fattening cattle) carried out in 2005–2007 in the Czech Republic. The risk analysis relates to the growing conditions, crop yields and the livestock productivity. The future role of the subsidies as the risk management tool in the farming business, as well as the position of this instrument against the other risk management instruments is analysed. The break even analysis and the Monte Carlo simulation are used as analytical tools. The results indicate that the current subsidies have an impact on the stability of the farmers’ income. Partially or fully decoupled payments serve as a “financial pillow” increasing the level of the farmers’ income and extending the farmers’ decision-making possibilities. Furthermore, the current subsidies reduce the variability of the farmers’ income. The current subsidies are a suitable complement to other commonly used risk management tools primarily designed to reduce the farmers’ and farm income variability.

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Roosmawarni, Anita. "Pengaruh Non Performing Financing, Capital Adequacy Ratio dan Bopo terhadap Profitabilitas Bank Syariah di Indonesia". OECONOMICUS Journal of Economics 6, n. 1 (28 dicembre 2021): 19–28. http://dx.doi.org/10.15642/oje.2021.6.1.19-28.

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This study aims to examine the effect of Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), and Operating Costs per Operating Income (BOPO) on Return On Assets (ROA). Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR) and Operating Costs per Operating Income (BOPO) have an effect on Return On Assets (ROA). Partially, Capital Adequacy Ratio (CAR) has no effect on Return On Assets (ROA) and vice versa Non-Performing Financing (NPF) and Operating Costs per Operating Income (BOPO) affect Return On Assets (ROA).

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Alhawatmeh, Omar. "The ability of cash flows to predict the earning". Journal of Social Sciences (COES&RJ-JSS) 9, n. 2 (1 aprile 2020): 590. http://dx.doi.org/10.25255/jss.2020.9.2.590.602.

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This study aims to test is ability of cash flows to predict the earning, his research is expected to give contribution in providing evidence on whether (1) operating cash flow useful to predicting earning. (2) Investing cash flow useful to predicting earning. (3) Financing cash flow useful to predicting earning. In the present research, Statistical population consists of firms listed on London Stock Exchange Group (LSEG) during 2015-2018. Earning (dependent variable) was measured by net income, operating income and independent variable, namely cash flows through operating, investing and financing operations. The results generally indicates the models' ability to interpret hypothesis and confirm the ability of cash flows to predict earnings

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Coelho, Antonio Carlos, e Luiz Nelson Carvalho. "Conceptual Analysis of Comprehensive Income and Operating Income: evidence in the Brazilian Financial Sector". Brazilian Business Review 4, n. 2 (30 agosto 2007): 114–31. http://dx.doi.org/10.15728/bbr.2007.4.2.3.

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Niu, Fitria Ayu Lestari, e Youlanda Hasan. "Komparasi Fee Based Income pada Bank Konvensional dan Bank Syariah di Indonesia (Studi Laporan Keuangan)". Tasharruf: Journal Economics and Business of Islam 4, n. 2 (24 dicembre 2019): 128. http://dx.doi.org/10.30984/tjebi.v4i2.1025.

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Fee-based income which is another operating income is proportional to the banking operational income. The elements of operating income included in the group fee based income are commission and provision income, income from foreign exchange or foreign exchange transactions and other operating income. This study aims to describe the comparison of the acquisition of fee-based income in conventional banks and Islamic banks by using secondary data in the form of financial reports in 2014-2015 which were analyzed for comparison using ananalysis intercompany basis through a descriptive quantitative approach. The results showed that the comparison of fee-based income in the conventional bank group was surpassed by Bank Mandiri, which was able to achieve the highest fee-based income compared to BRI and BNI in the 2014-2018 period. Whereas the sharia bank group was outperformed by Bank Syariah Mandiri with the highest fee-based income compared to BRIS and BNIS in the 2014-2018 period. The acquisition of fee-based income in the conventional bank group compared to Islamic banks was outperformed by Conventional Banks namely Bank Mandiri, which each year significantly won the fee-based income highest. Whereas in the proportion of fee-based income to operating income at conventional banks, Bank Mandiri was still in the first position with the highest proportion of 28.61%, followed by BNI in the second position and BRI in the third position. As for Islamic banks, the average proportion of fee-based income to operating income was also occupied by Bank Syariah Mandiri with a gain of 12.89%, followed by BRIS in the second position with 4.84% and the last BNIS of 3.71%.

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Wahyuni, Ananda Puteri, Ratna Mulyany e Zata Hulwani Zuhri. "What Determines Murabahah Margin Income? Evidence from Islamic Commercial Banks in Indonesia". ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL 7, n. 1 (31 maggio 2021): 22. http://dx.doi.org/10.24191/abrij.v7i1.11996.

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This study aims to examine factors that influence Murabahah margin income. Spefically it investigates the effect of the Central Bank of Indonesia Rate (BI Rate), Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings on Murabahah margin income at Islamic Commercial Banks in Indonesia. The method used in this study is quantitative by using the multiple linear regression analysis to test the variables. 12 Islamic Commercial Banks were selected as the sample using a purposive sampling method. With 60 data observations for 5 years, the findings indicate that all the independent variables simultaneously affect the dependent variable. Partially, BI Rate does not affect Murabahah margin income, while in contrast, Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings affect the Murabahah margin income.

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Mukmin, Mas Nur, e Gusprasetyo Gusprasetyo. "PENGARUH INVESTASI ASET TETAP DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL PADA PT. SANSHIRO HARAPAN MAKMUR". JURNAL AKUNIDA 3, n. 1 (29 giugno 2017): 20. http://dx.doi.org/10.30997/jakd.v3i1.978.

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Research the purpose of this is to determine the influence of Fixed Assets Investment and Operating Expenses to Operating Income simultaneously and partially in PT Makmur Sanshiro expectations. This research is classified as causal research. Analysis of data using multiple linear regression . The results showed, simultaneously Fixed Asset Investment and Operating Costs Operating affect the revenue. Only partially influenced Operating Cost to Operating Income.Keywords: Fixed Asset Investment, Operating Expenses, Operating Income

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Kusrina, Bertilia Lina, e Putri Desti Fatwah Fatimah. "Liquidity, Profitability and Operational Costs on Corporate Income Tax". Ilomata International Journal of Tax and Accounting 2, n. 4 (31 ottobre 2021): 236–45. http://dx.doi.org/10.52728/ijtc.v2i4.335.

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Tax revenue is the largest source of income for the Indonesian state. One of the contributors to state revenue from the tax sector is corporate income tax. Financial performance is one measure of the success of a business entity which is expected to increase revenue from corporate income tax. This study aims to determine the effect of financial performance using variable liquidity ratios, profitability ratios, and operating costs on corporate income tax. The data used is secondary data, namely annual financial report data from large trading sub-sector companies (wholesale) listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The analytical method used is multiple regression analysis. The results showed that partially profitability and operating costs have an effect on corporate income tax, while liquidity has no effect on corporate income tax. Simultaneously, liquidity, profitability and operating costs affect corporate income tax. Based on the results obtained that the ratio that affects corporate income tax is profitability and operating costs, so as an implication the internal party/management must be careful with the information presented in the financial statements which will have a negative impact on the users of financial statements, especially on operating costs.

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Robinson, Spenser, e A. J. Singh. "The Impact of Green Labels on U.S. Hotel Net Operating Income: Operating Statements Analyses". Journal of Sustainable Real Estate 11, n. 1 (gennaio 2019): 156–73. http://dx.doi.org/10.22300/1949-8276.11.1.156.

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This paper shows Leadership in Energy and Environmental Design (LEED) certified hospitality properties exhibit increased expenses and earn lower net operating income (NOI) than non-certified buildings. ENERGY STAR certified properties demonstrate lower overall expenses than non-certified buildings with statistically neutral NOI effects. Using a custom sample of all green buildings and their competitive data set as of 2013 provided by Smith Travel Research (STR), the paper documents potential reasons for this result including increased operational expenses, potential confusion with certified and registered LEED projects in the data, and qualitative input. The qualitative input comes from a small sample survey of five industry professionals. The paper provides one of the only analyses on operating efficiencies with LEED and ENERGY STAR hospitality properties.

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Purnamasari, Laely. "Pengaruh Pendapatan Usaha, Beban Usaha, dan Bagi Hasil Pihak Ketiga terhadap Laba Usaha pada Pt. Bank Syariah Mandiri". Organum: Jurnal Saintifik Manajemen dan Akuntansi 1, n. 1 (30 giugno 2018): 34–49. http://dx.doi.org/10.35138/organum.v1i1.31.

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The development of operating revenue in Syariah Mandiri Bank is quiet excellent along with the increasing awareness of Muslims in using Islamic banking services. However, the development of this revenue is not accompanied by proportional increase in net operating income. This article focuses on the discussion of the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income at Syariah Mandiri Bank. The purposes of this research are to describe and analyze the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income both partially and simultaneously. The research method used descriptive and verification. The results showed that the operating revenue and the operating expenses had a strong relationship with the third party profit sharing. For the results of the third parties, the operating revenue and the operating expenses partially were not proven to significantly affect the net operating income but the operating revenue and the operating expenses were proven to affect the net operating income significantly. From this research, it was also known that the operating revenue component that most influenced net operating income was the mudharabah income and the operating expenses that most influenced net operating income was the loss expense for the elimination of productive assets.Perkembangan pendapatan usaha pada Bank Syariah Mandiri sangat baik seiring dengan semakin tingginya kesadaran umat islam dalam menggunakan layanan perbankan syariah. Namun perkembangan pendapatan ini ternyata tidak disertai dengan kenaikan laba usaha secara proporsional. Artikel ini akan memfokuskan pada pembahasan mengenai hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga serta pengaruhnya terhadap laba usaha pada Bank Syariah Mandiri. Adapun tujuan penelitian ini adalah mendeskripsikan dan menganalisis hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga serta pengaruhnya terhadap laba usaha baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah deskriptif dan verifikatif. Dalam penelitian ini akan menguji hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga, serta pengaruhnya terhadap laba usaha. Berdasarkan hasil penelitian dan pembahasan, dapat ditemukan bahwa pendapatan usaha dan beban usaha memiliki hubungan yang kuat dengan bagi hasil pihak ketiga. Bagi hasil pihak ketiga, pendapatan usaha dan beban usaha secara parsial tidak terbukti mempengaruhi laba usaha secara signifikan namun pendapatan usaha dan beban usaha secara simultan terbukti mempengaruhi laba usaha secara signifikan. Dari penelitian ini juga diketahui komponen pendapatan usaha yang paling mempengaruhi laba usaha adalah pendapatan mudharabah dan beban usaha yang paling mempengaruhi laba usaha adalah beban kerugian penghapusan aset produktif.

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Kim, Im Hyeon, e Jin Soo Kim. "Operating Cash Flow, Taxable Income Volatility and Firm Risk". Korean Accounting Journal 29, n. 5 (31 ottobre 2020): 41–82. http://dx.doi.org/10.24056/kaj.2020.08.002.

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Elliott, B. D., Michael R. Langemeier e Allen M. Featherstone. "Cash operating income and liquidity management for dairy farms". Kansas Agricultural Experiment Station Research Reports, n. 2 (1 gennaio 1995): 11–15. http://dx.doi.org/10.4148/2378-5977.3256.

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Elliott, B. D., Michael R. Langemeier e Allen M. Featherstone. "Cash operating income and liquidity management for swine farms". Kansas Agricultural Experiment Station Research Reports, n. 10 (1 gennaio 1994): 188–91. http://dx.doi.org/10.4148/2378-5977.6429.

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Myznikova, T. N., E. V. Bunova e E. N. Yaroslavova. "Modeling the formation of an industrial enterprise operating income". SHS Web of Conferences 35 (2017): 01088. http://dx.doi.org/10.1051/shsconf/20173501088.

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Colwell, Peter F., Yuehchuan Kung e Tyler T. Yang. "International Real Estate Review". International Real Estate Review 4, n. 1 (30 giugno 2001): 1–25. http://dx.doi.org/10.53383/100026.

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Abstract (sommario):

This paper examines the optimal operation strategies for income properties. Specifically, the rental rate and the operating expense should be set at levels to maximize the return on investment. The results suggest that for a given demand curve of a specific rental property, there exist optimal levels of the income ratio, the operating expense ratio, and the vacancy rate. With a Cobb-Douglas demand curve, we derived closed form solutions of these optimal ratios for a given income property. The relevant local comparative statics of these ratios also are derived. These comparative statics also provide insight into the optimal building size and optimal rehabilitation decisions. An empirical case study was conducted to demonstrate how the model can be applied in real life situations.

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Sugiri, Slamet. "THE PREDICTIVE CONTENT OF DISAGGREGATED NORMAL INCOME: An Empirical Study in the JSX". Gadjah Mada International Journal of Business 5, n. 3 (12 settembre 2003): 363. http://dx.doi.org/10.22146/gamaijb.5633.

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The main objective of this study is to examine a hypothesis that the predictive content of normal income disaggregated into operating income and nonoperating income outperforms that of aggregated normal income in predicting future cash flow. To test the hypothesis, linear regression models are developed. The model parameters are estimated based on fifty-five manufacturing firms listed in the Jakarta Stock Exchange (JSX) up to the end of 1997.This study finds that empirical evidence supports the hypothesis. This evidence supports arguments that, in reporting income from continuing operations, multiple-step approach is preferred to single-step one.

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Nirmanggi, Inggit Pangesti, e Muhamad Muslih. "Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba". Jurnal Ilmiah Akuntansi 5, n. 1 (25 giugno 2020): 25. http://dx.doi.org/10.23887/jia.v5i1.23210.

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Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter. Stakeholders need to know the factors that can influence income smoothing so they are not wrong in making decisions. This study aims to determine the effect of operating profit margin, cash holding, bonus plan, and income tax variables on income smoothing in mining sector companies listed on the Indonesia Stock Exchange in 2013-2018 as many as 36 samples. Secondary data collection techniques and analysis used logistic regression (SPSS 22 software). Based on the results of the study, operating profit margins, cash holding, bonus plan, and income tax simultaneously have a significant effect on income smoothing. Partially, operating profit margin, bonus plan, and income tax have no significant effect on income smoothing. While cash holding has a positive and significant effect on income smoothing.

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Bae Khee Su e Bum-Jin Park. "The relation of Income Smoothing measured by Discretionary Accruals and Analyst's Operating Income Forecast Accuracy". Korea International Accounting Review ll, n. 49 (giugno 2013): 1–20. http://dx.doi.org/10.21073/kiar.2013..49.001.

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Alqadi, Faris. "Operating Cash Flow and Dividend Changes as a Management Tool for Planning and Making Decision". Asian Journal of Finance & Accounting 12, n. 2 (31 luglio 2020): 1. http://dx.doi.org/10.5296/ajfa.v12i2.17310.

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The main objective of this study was to examine whether operating cash flows have incremental information beyond operating net income in explaining dividend changes for a sample of Jordanian industrial firms listed on the Amman Stock Exchange (ASE) during the period 2010-2016 Arguments for operating cash flow information suggest that it is better than accrual net income in reflecting the firm performance and in measuring the firm liquidity. Both performance and liquidity are viewed as significant factors influencing a firm’s dividend policy. To examine this, operating cash flow, operating net income and lagged dividends were incorporated in a regression model. The results of this model indicated that the only significant variables explaining dividend changes were operating net income and lagged dividends with positive and negative coefficients, respectively. An attempt was also made to address the problem of nonlinearity in the relationship between cash flow and dividend changes. The sample of the industrial firms were divided into two groups (high growth and low growth firms) based on market to book value ratio. The results of the two regression models provided evidence consistent with the superiority of accrual operating net income over operating cash flow in explaining dividend changes. The results of this study suggest that Jordanian industrial firms base their dividend policies on accrual net income rather than on cash flows. One possible consequence of this suggestion is that cash dividends are not internally financed and as a result, this would deteriorate the liquidity and solvency position of a firm.

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Hafidhah, Hafidhah, e Dayana Putri Utami. "Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio dan Operating Expenses To Operating Income Terhadap Profitabilitas Bank Aceh Periode 2017-2020". Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Islam 2, n. 2 (20 ottobre 2021): 81–95. http://dx.doi.org/10.22373/jimebis.v2i2.184.

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This study aims to examine the effect of Third Party Funds (TPF), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (OEOI) on the profitability of Bank Aceh. This study uses a quantitative research approach with Multiple Linear Regression analysis method. This research data uses Bank Aceh monthly financial report data for the 2017-2020 period. Research data obtained by testing the hypothesis performed by statistical tests, namely partial test (t-test) and simultaneous test (f-test). The results of this study indicate that: (1) Third Party Funds, Capital Adequacy Ratio and Operating Expenses to Operating Income jointly affect the profitability of Bank Aceh. (2) Third Party Funds affect the profitability of Bank Aceh. (3) Capital Adequacy Ratio affects the profitability of Bank Aceh. (4) Operating Expenses to Operating Income affect the profitability of Bank Aceh.

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Standar, Aldona, e Agnieszka Kozera. "Identifying the Financial Risk Factors of Excessive Indebtedness of Rural Communes in Poland". Sustainability 12, n. 3 (21 gennaio 2020): 794. http://dx.doi.org/10.3390/su12030794.

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The purpose of this paper is to identify the financial risk factors of excessive indebtedness of Polish rural communes. The objective of this research task is to verify the following research hypothesis: the main determinant of the risk of excessive indebtedness is the rural communes’ own income potential. To meet the objective of this research, an empirical study was carried out in three steps. The first step of the research procedure was the analysis of the operation of Polish rural communes in the context of financial management. In the second step was the analysis of indebtedness of rural communes compared to other types of Polish administrative units in 2007–2017. The evolution of the level and share of total debt in total incomes of entities studied was analyzed, and the share of overindebted rural communes was identified. In the third step, a discriminatory analysis was performed to build a model able to forecast the financial risk factors of excessive indebtedness for Polish rural communes. The problem of increasing indebtedness can be observed in a growing number of communes and on an increasing scale in Poland. The discriminant analysis showed that the share of the operating surplus and own income in total income, as well as the amount of the EU funds per capita (in zlotys), are particularly significant. The study reveals that the smaller the share of the operating surplus in total income is as well as the greater the share of own income in total income and the amount of the EU funds in zlotys per capita are, the lower the value of the estimated discriminatory function is and the higher the risk of excessive indebtedness of a rural commune is.

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Asghar Sameni, Ali, e Razieh Fakour. "THE EFFECT OF WORKING CAPITAL MANAGEMENT ON FINANCIAL PERFORMANCE AND OPERATIONAL CASH FLOWS OF COMPANIES ACCEPTED IN TEHRAN SECURITIES EXCHANGE". Humanities & Social Sciences Reviews 7, n. 6 (11 dicembre 2019): 625–32. http://dx.doi.org/10.18510/hssr.2019.7693.

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Purposes: Working capital management can have a huge impact on financial performance and operational cash flows. In this research, the effect of working capital management components on financial performance and operating cash flows have been investigated. Methodology: The data used in this study are financial statements of companies listed in Tehran securities exchange for the period 2007 to 2011. Results: The difference between sales and operating profit as a benchmark for measuring performance and the difference between operating cash flow and operating profit as a measure of operating cash flow has been used. Regression results show that there is no meaningful relationship between the components of working capital management with financial performance and operating cash flow. Implications/Applications: Net income represents the change in a business's financial circumstances incurred through that business choosing to run its revenue-producing operations for one specific time period. Because the business cannot choose to run its revenue-producing operations without incurring expenses while doing so, net income is equal to revenues minus expenses. Expenses are often divided up into additional categories for ease of comprehension. Revenues minus cost of sales is equal to gross profit; gross profit minus operating expenses is equal to operating profit. Novelty/Originality: The novelty of this study is a balance between current assets and current liabilities, as well as maintaining a balance between profitability and liquidity which can serve a great purpose in the economy.

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Box-Steffensmeier, Janet M., e Robin Smith. "Treasurer's Report 2008: Another Year of Growth and Innovation in APSA's Financial Operations". PS: Political Science & Politics 41, n. 04 (ottobre 2008): 937–42. http://dx.doi.org/10.1017/s104909650843127x.

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I am pleased to report that our Association's financial condition remains healthy, providing a resource base sufficient to continue current operations, while expanding the Association's activities in new directions as needed. Since our last annual report, we have seen our endowment and real estate holdings grow in value to about $32.1 million (June 2007), against which we are carrying just $1.6 million in mortgage debt. For the fiscal year that ended June 30, 2008, we estimate that total operating income ($4.8 million) was slightly above budget, with expenditures below. Our broad membership base continues to be the most important reason for our healthy financial condition, while the annual meeting and APSA publications also provide substantial income. In short, we are in the enviable position of enjoying stable membership, while holding substantial income- and growth-producing assets with minimal long-term liabilities. All of these factors combine to produce an operating budget that hews closely to anticipated income and expenses, year after year.

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Choi, Youn-Sik, e Jeong-Hoon Hyun. "Which is more Effective in Debt Management of Public Corporations, Operating Income or Operating Cashflow?" Korean Accounting Journal 31, n. 1 (28 febbraio 2022): 167–94. http://dx.doi.org/10.24056/kaj.2022.01.005.

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Anderson, Johann A., e Wallace R. Leese. "A Formula For The Units To Satisfy An Operation’s Desired Rate Of Return In CVP Analysis - A Conceptual Approach". American Journal of Business Education (AJBE) 9, n. 2 (31 marzo 2016): 87–100. http://dx.doi.org/10.19030/ajbe.v9i2.9639.

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A common formula presented in many managerial- and cost-accounting textbooks makes possible the determination of the quantity of units which must be produced and sold to generate a desired dollar-amount of operating income. This article addresses the question “What formula can be used to determine the quantity of units needed to yield a desired operating-income level expressed as a rate of return on total operations-costs?” Algebraic and conceptual issues regarding the derivation of such a formula are identified. The desired formula is initially derived via a conceptual approach, which is verified with algebraic solutions afterward. An example problem is given, followed by concluding remarks.

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Nagar, Neerav, e Kaustav Sen. "Do financially distressed firms misclassify core expenses?" Accounting Research Journal 30, n. 2 (3 luglio 2017): 205–23. http://dx.doi.org/10.1108/arj-04-2015-0054.

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Purpose This paper aims to examine whether financially distressed firms manipulate core or operating income through the misclassification of operating expenses as income-decreasing special items. Design/methodology/approach This sample comprises firms in the USA with data from 1989 to 2010. The authors used the methodology given in McVay (2006) and multiple regressions. Findings Managers of financially distressed firms are more likely to inflate core or operating income as compared to the healthy firms to meet or beat earnings benchmarks. They do so by misclassifying core or operating expenses as income-decreasing special items. Specifically, core expenses are shifted to income-decreasing special items like goodwill impairments, settlement costs, restructuring costs and write downs. Practical implications The paper sheds light on an important firm characteristic, financial distress that intensifies classification shifting – an earnings management tool which auditors, investors and regulators find tough to detect. The findings have implications for investors, as they fail to comprehend such shifting (McVay, 2006); analysts, who issue forecasts based on street earnings; lenders, as distressed firms may be concealing their true performance; and regulators, as the misclassification of income statement items is a violation of accounting principles. Originality/value The authors extend the literature on accruals and real earnings management by the financially troubled firms and present first evidence that the managers of such firms also manipulate core or operating income through classification shifting.

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Anwar, Vebby. "ANALISIS KOMPARASI FAKTOR-FAKTOR YANG MEMPENGARUHI LABA SEBELUM PAJAK PADA BANK PEMERINTAH". Bongaya Journal for Research in Management (BJRM) 1, n. 2 (31 ottobre 2018): 09–17. http://dx.doi.org/10.37888/bjrm.v1i2.74.

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The purpose of this study was to determine 1) the image of profit beforetax, net interest margin, loan to deposit ratio, asset quality and operating expenses/ operating income state bank listed on the Indonesia Stock Exchange. 2) analyzethe differences in income before taxes, net interest margin, loan to deposit ratio,asset quality and operating expenses / operating income state bank listed on theIndonesia Stock Exchange. The population in this study are all listed in theGovernment Bank Stock Exchange Bank Indonesia as much as 4. The samplingtechnique used proposive sampling. The analytical method used is descriptive analysis and ANOVA analysisThe results showed that 1) the average profit before tax state bank listed on theIndonesia Stock Exchange the lowest occurred in 2008 and highest in 2011. Theaverage net interest margin is the lowest place in 2011 and highest in 2009. theaverage loan to deposit ratio of the lowest occurred in 2009 and highest in 2011.Average asset quality of the lowest occurred in 2011 and highest in 2009. Averageoperating expenses / operating income of the lowest occurred in 2009 and highestin 2010. 2) There are differences in income before taxes, net interest margin, loanto deposit ratio and the bank's operating expenses/operating incomeintergovernmental listed in Indonesia Stock Exchange in 2008 until 2011. As for thequality of earning assets do not pass the test of homogeneity.

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Indraswari, Arinah, e Endah Nurhawaeny Kardiaty. "PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), BIAYA OPERASIONAL PADA PENDAPATAN OPERASIONAL (BOPO), LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSET (ROA) Pada Bank BUMN Periode 2013 - 2017". Jurnal Proaksi 4, n. 1 (14 luglio 2019): 101–20. http://dx.doi.org/10.32534/jpk.v4i1.581.

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This research has a purposed to provide empirical evidences about the CapitalAdequacy Ratio (CAR), Nonperforming Loans (NPL) , Operating Expenses to Operating Income(BOPO), Loan to Deposit Ratio (LDR) towards profitability (ROA) on state owned bank. Timeperiod uses in this research begin from 2013 until 2017. The analyzed method in this research usesmultiple linear regressions including classical assumption such as normality test, multicolinearitytest, heterocedacity test, and autocorrelation test. The result shown that Operating Expenses toOperating Income (BOPO) variables have positive relation and significantly influence towardsROA. Meanwhile Capital Adequacy Ratio (CAR), Nonperforming Loans (NPL) , Loan to DepositRatio (LDR) have negative relation and significantly influence towards ROA.Keywords: Capital Adequacy Ratio (CAR), Nonperforming Loans (NPL) , Operating Expensesto Operating Income (BOPO), Loan to Deposit Ratio (LDR) and Profitability

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Yang, Shenbo, Zhongfu Tan, Liwei Ju, Hongyu Lin, Gejirifu De, Qingkun Tan e Feng’ao Zhou. "An Income Distributing Optimization Model for Cooperative Operation among Different Types of Power Sellers Considering Different Scenarios". Energies 11, n. 11 (24 ottobre 2018): 2895. http://dx.doi.org/10.3390/en11112895.

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To alleviate the shortcomings of large-scale grid connections for clean energy, which require stable thermoelectric units to provide backup services, a stable cooperative alliance among different energy types of power sellers must be established. Consequently, a reasonable method to distribute income is required, due to different contributions of each entity in the alliance. Therefore, this paper constructs a comprehensive correction algorithm for income distribution using an improved Shapely value method. We analyze the operating mode of the power seller, and establish the net income calculation model under both independent and alliance operations. We then establish an alliance operation optimization model that considers the constraints of unit output, as well as the balance between supply and demand, with the goal of maximizing income. Finally, an industrial park in a province of northern China is taken as an example to verify the model’s practicability and effectiveness. The results show that the power sales alliance can effectively promote clean energy consumption. The maximum reduction in thermal power generation and CO2 is 8510 MW and 684.515 tons, respectively. We apply the algorithm to income distribution and find that the thermal power seller’s income increased by ¥1,463,870, which enhances the stability of the alliance. Therefore, our income distributing optimization model guarantees the interests of each participant to the greatest extent, and serves as an important reference for income distribution.

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Rahayu, Krida Puji, e Rudi Sanjaya. "PENGARUH LOAN TO DEPOSIT RATIO DAN BEBAN OPERATIONAL PER PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA PT. BANK MEGA Tbk YANG TERCATAT DI BURSA EFEK INDONESIA (BEI)". Research Journal of Accounting and Business Management 5, n. 2 (4 gennaio 2022): 138. http://dx.doi.org/10.31293/rjabm.v5i2.5700.

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The purpose of this study was to determine the effect of Loan to Deposit Ratio (LDR) and Operating Expenses per Operating Income (BOPO) on Return On Assets (ROA) at PT. Bank Mega Tbk in 2010-2019. This study uses secondary data obtained through documentation in the form of annual financial reports from PT. Bank Mega Tbk, officially accessed from www.bankmega.com Data analysis was carried out using Descriptive Analysis, Classical Assumption Test consisting of Normality Test; Non-Multicollinearity Test; Non Heteroscedasticity Test; and Non-Autocorrelation Test, Model Feasibility Test consisting of Multiple Correlation Test (R); Determination Correlation Test (R Square); and the F Test (Anova), as well as the Effect of Causality Test consisting of the Simple Linear Regression Coefficient; Multiple Linear Analysis; and Hypothesis Testing (T Test).The results of the study found that the Loan to Deposit Ratio on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.826 where 0.826 > 0.05 means that the Loan to Deposit Ratio has no effect on Return On Assets. Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.000 where 0.000 < 0.05 means that Operational Expenses per Operating Income have an effect on Return On Assets. And Loan to Deposit Ratio and Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.010 where 0.010 < 0.05 means that Loan to Deposit Ratio of Operating Expenses per Operating Income has a joint effect on Return On Assets.

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Suartini, Sri, Hari Sulistiyo e Wahyuni Indrianti. "THE EFFECT OF NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO AND OPERATING EXPENSE TO OPERATING INCOME RATIO (BOPO) TO PROFITABILITY". AFEBI Economic and Finance Review 3, n. 02 (19 giugno 2019): 69. http://dx.doi.org/10.47312/aefr.v3i02.207.

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The issues raised in this study are: to determine, explain and analyze profitability, Non Perfroming Loan, Financing to Deposit Ratio and Operating Expense to Operating Income in Bank of sharia and the partial effect and simultaneous of NPF, FDR and Operating Expense to Operating Income ratio to Profitability Bank of sharia Period 2014 -2016.The number of samples taken 12 Bank of sharia in the study period with saturated sampling technique. This research expected to contribute and to the development of the field of accounting, especially financial accounting. The research methods used by the author in this study, using descriptive and verification, the results showed conclusions are: NPF has no effect on profitability because of the results of calculations performed tcount smaller than ttabel. FDR has not effect on profitability because of the results of calculations performed tcount smaller than ttabel. Partially Operating Expense to Operating Income has significant negative effect on profitability. Operating Expense to Operating Income is the most influential variable among other variables on profitability. The effect of simultaneous NPF, FDR and Operating Expense to Operating Income on profitability of 75.8% while the remaining 24.2% is the influence of other factors not examined. We can conclude that NPF, FDR and ROA simultaneously positive and significant impact on profitability Bank of sharia in the study period.JEL Classification: G10, G12, G21Keywords: FDR, NPF, Profitability, ROA

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Černý, Václav. ""Quality" Income from in Operating Activities under Czech Accounting Legislation". Český finanční a účetní časopis 2009, n. 3 (1 ottobre 2009): 57–66. http://dx.doi.org/10.18267/j.cfuc.37.

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