Дисертації з теми "Non-financial performance indicators"
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Phan, Lan. "Voluntary Disclosure of Non-Financial Key Performance Indicators during Earnings Releases." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2221.
Повний текст джерелаElzahar, Hany. "Determinants and consequences of Key Performance Indicators (KPIs) reporting by UK non-financial firms." Thesis, University of Stirling, 2013. http://hdl.handle.net/1893/19767.
Повний текст джерелаErsson, Sofi. "Indicators in Action : Development, Use and Consequences." Doctoral thesis, Uppsala : Företagsekonomiska institutionen, Uppsala universitet, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8336.
Повний текст джерелаSvensson, Sofie, and Kristine Mezaraupa. "Nyckeltal inom ideella föreningar – En fallstudie av Friskis&Svettis." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-8860.
Повний текст джерелаBackground: The goal for Non-profit organizations is not to maximize the profit, therefore every earned Krone goes back to the organization and their members. In spite of that the non-profit organizations cannot run at a loss and they have to generate revenues to be able to improve the organization and secure their future position. A key performance indicator is used as a tool to get a perspicuous picture of the health and development of the organization. The key performance indicators focus on the aspects that are most critical to an organization's current and future success. The purpose with these is to inform which actions that needs to be implemented to enhance the performance within an organization.Purpose: The aim of the study is to increase the understanding of key performance indicators in Non-profit organizations. We have chosen to study Friskis&Svettis, a Swedish Non-profit organization.Design/methodology/approach: This study uses an abductive approach, which means that we have combined an inductive and a deductive perspective. Research is based on a qualitative method where we have interviewed informants from six different Friskis&Svettis organizations. The empirical data is analyzed against the existing research in the field of study to increase the understanding of the findings.Findings: The results of the study indicate that the mission of Friskis&Svettis is to offer pleasurable and accessible training for everybody. The mission is the same both on central and local level. The study revealed that the KPIs, membership- and presence statistics, are the same and are set centrally. The presences statistics helps to adapt the supply and thereby achieve the goal to get more people in motion. Membership statistics shows whether you succeed with the goal (or not) and can be used as a tool to follow-up and evaluate the organization. The KPIs that are used locally are membership statistics, presence statistic, card sales, liquidity, revenue per member, member satisfaction and solidity. These KPIs vary in number and use in the local units.KPIs are used as a tool to measure how the goals are achieved. Furthermore, the notion is that the financial indicators do not fill an equally important role in Friskis&Svettis when the organization does not have return of investment targets. Financial indicators in Friskis&Svettis are therefore used mainly to ensure survival. It is also clear that these figures enable the realization of the non-financial targets because a good economy helps to improve operations and increase member satisfaction.IIIOriginality/value: The knowledge about key performance indicators in Non-profit organizations is today limited. The findings of the study add knowledge about the subject that can be used in the future for further research.
Bosnjak, Anna, Petter Booberg, and Anders Eriksson. "När rätt blir fel : En studie av förbudet mot progressiva avskrivningar och konsekvenserna för bostadsrättsföreningar." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-279970.
Повний текст джерелаNeff, John E. "Cultural Factors: Entrepreneurial Orientation or Not-Here Comes Innovation in Small to Medium Sized Enterprises." Case Western Reserve University Doctor of Management / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=casedm1568628518748942.
Повний текст джерелаSilva, João Marcelo dos Santos. "Desempenho de empresas brasileiras de aviação civil: uma análise das relações entre indicadores financeiros e não financeiros." Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/5441.
Повний текст джерелаMade available in DSpace on 2016-07-14T13:44:22Z (GMT). No. of bitstreams: 1 João Marcelo dos Santos Silva_.pdf: 1621235 bytes, checksum: 6093d587a32c1490524b5320d31297bb (MD5) Previous issue date: 2016-05-23
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Esta dissertação busca analisar a relação existente na avaliação de desempenho medida por meio de indicadores não financeiros e indicadores financeiros de empresas do setor aéreo brasileiro. A pesquisa realizada é do tipo aplicada, com abordagem quantitativa com análise documental. Para atender aos objetivos, foram realizadas a correlação de Pearson e a regressão dinâmica. A pesquisa teve como amostra as empresas TAM, GOL e AZUL que juntas atenderam mais de 90% do mercado doméstico de aviação civil em 2013. O período pesquisado é de 2002 até 2013 para TAM e GOL. A AZUL, fundada em 2008, teve os dados pesquisados do ano de sua fundação até 2013. A coleta de dados foi realizada nos sites da ANAC e da CVM. Os resultados das correlações sugerem haver uma relação entre os indicadores não financeiros com a imobilização e o endividamento da GOL. Porém, há uma relação negativa de todos os indicadores não financeiros com os indicadores de margem e rentabilidade para TAM e GOL, ao contrário do que foi encontrado para a AZUL. Os resultados da regressão dinâmica mostram que não foi possível explicar a relação entre os indicadores não financeiros com os indicadores de rentabilidade. Contudo, foi encontrada relação com baixo poder de explicação de todos os indicadores não financeiros com os indicadores de participação de capital de terceiros da TAM e GOL e de endividamento bancário para esta última companhia. Portanto, o desempenho operacional (não financeiro) das companhias aéreas brasileiras TAM e GOL cresceu substancialmente no período pesquisado, mas não foi suficiente para melhorar o desempenho dos indicadores de rentabilidade e, além disso, ampliou o endividamento das empresas. Alguns dos fatores que contribuíram para o baixo desempenho da rentabilidade são: as variações cambiais do dólar americano em relação à moeda brasileira, os custos elevados com combustíveis, a diminuição das receitas por ASK maior que as reduções dos custos operacionais e a elevação de despesas financeiras. Além disso, há a dificuldade em repassar o aumento de custos no preço de comercialização dos bilhetes.
This research seeks to analyze the relationship in the performance evaluation measured by non-financial indicators and financial indicators of companies in the Brazilian airline industry. The survey is the kind applied with a quantitative approach with document analysis. To meet the objectives, we conducted Pearson's correlation and dynamic regression. The research’s sample are the TAM, GOL and AZUL companies that together treated more than 90% of the domestic civil aviation market in 2013. The studied period is from 2002 to 2013 for TAM and GOL. Founded in 2008, AZUL had researched the data of the year of its foundation until 2013. Data collection was carried out on the sites of ANAC and the CVM. The results of the correlations suggest the existence of a relationship between non-financial indicators with the immobilization and the indebtedness of GOL. But there is a negative relationship of all non-financial indicators with margin and profitability indicators for TAM and GOL, contrary to what was found for AZUL. The results of dynamic regression show that it was not possible to explain the relationship between the non-financial indicators with profitability indicators. However, it was found a relationship with low explanatory power of all non-financial indicators with non-capital participation indicators of TAM and GOL and bank debt to the latter company. Therefore, the (non-financial) operating performance of the Brazilian airlines TAM and GOL grew substantially in the period surveyed, but it was not enough to improve the performance of profitability indicators and additionally increased the indebtedness of companies. Some of the factors that contributed to the poor performance of profitability are: the exchange variation of the US dollar against the Brazilian currency, high fuel costs, the decrease in revenues per ASK greater than the reductions in operating costs, and higher financial expenses. Furthermore, there is a difficulty in passing the cost increase to the sales price of the tickets.
Stafström, Anna, and Josefin Lundberg. "Standardiserad modell för prestationsmätning inom en koncern : En fallstudie på Emballator Plastics & Innovations AB." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-54523.
Повний текст джерелаBackground: Performance measurement is a basic foundation in financial management and control, where the intention is to fulfill long-term objectives. Performance measurement should therefore be developed with consideration to long-term objectives and strategies. Consequently, there is a need of congruence between the parent- and subsidiary level. When developing a standardized model for performance measurement, the current organizational structure and conglomerate needs to be considered. Represented key performance measurement aim to demonstrate the critical areas with the intention to influence improvements within the corporation. Problematization: Emballator Plastics & Innovations, is a composition of underlying subsidiaries, characterized of conglomerate and lean-strategy. The corporation receives monthly reports of the subsidiaries’ performance measurement, which have been constructed without directives from the corporation and this resulted in reports of distinctive character. Consequently, the need of a standardized model of performance measurement with the aim to easier receive a comprehensive picture of the subsidiaries' overall performance has arisen. However, the remaining problem is how to develop a standardized performance measurement model, which is beneficial for both parent- and subsidiary level, without ignoring the conglomerate. Purpose: This study aims to develop a standardized performance measurement model to Emballator Plastics & Innovations, where the corporations conglomerate and lean- strategy is taken into account. The developed performance measurement model intends to create an overall picture and bring benefits to both parent- and subsidiary level. Methodology: This is a case study with a qualitative approach. Procedure for analysis has been of deductive character where the theory is mainly based on scientific articles. Collection of empirical data has been obtained through documents and interviews with semi-structured character. Respondents include chief executives at parent- and subsidiary level. Conclusion: Congruence between long-term objectives and strategies at Emballator Plastics & Innovations and subsidiaries has been identified. Regarding to the identified congruence, potentials to develop a standardized performance measurement model have been secured. Significant key performance measurements have been detected, this with aim to receive an overall picture of the subsidiaries' performance. Finally, the design of the model has been designed in consideration of the conglomerate.
Pescarmona, Adriano. "Manufatura enxuta e desempenho de negócio." Universidade Presbiteriana Mackenzie, 2011. http://tede.mackenzie.br/jspui/handle/tede/530.
Повний текст джерелаLean Manufacturing (LM) is a concept originated from the introduction of Toyota Production System (TPS), when the Japanese manufacturer, since the 1980s, became a global reference in the application of IPM due to the success of the adopted production model. Successfully applied to companies in various areas, the LM is studied by researchers worldwide, but in Brazil studies are required on the subject. This form of management discussion brings to the quest for simplicity, ie, elimination of waste, establishment of flow processes and proximity to customer and market. On this basis, the aim was to provide input to clarify the answer to question: the use of the LM system has direct relationship with business performance? This research also sought help to expand knowledge about the LM and find subsidies in the corporate environment so they can better understand the impacts of this management system in business performance. Accordingly, the aim is also to verify the need for non-financial variables as intermediate between the use of LM and business performance. To this end, we carried out a research project in two stages. The first step was an exploratory nature, where we seek, through interviews with professionals, to determine elements that characterize the LM and also validate the non-financial indicators and business performance that would be used in the study. In the second step a field survey was applied to managers involved with management and implementation of LM elements. The data collected in the first stage were treated by the content analysis and contributed to the formation of the elements that characterize the LM and validate the constructs. The data coming from the second stage went through factor analysis and development of structural equation to study the relationships between the constructs LM, non-financial indicators and business performance. Results show a valid relationship between elements of LM and non-financial indicators and business performance. Also found that the non-financial indicators exert relevant intermediary between the elements of LM and business performance. It was also noted the high importance that factors such as waste elimination and the establishment of flow have in LM. Among the findings, beyond the positive aspects, there is, in our sample, lack of awareness of the effect of managers actions in business performance due to the distance between their actions with guidelines to business arising from the focus on short term and the gap on training of managers.
Manufatura Enxuta (ME) é um conceito que nasceu com a implantação do Toyota Production System (TPS), quando a montadora japonesa, a partir da década de 1980, tornou-se referência mundial na aplicação desse tipo de gestão em razão do sucesso do modelo de produção adotado. Aplicada com sucesso em empresas de diversas áreas, a ME é estudada por pesquisadores no mundo todo, mas no Brasil ainda há necessidade de pesquisa sobre o assunto. Essa forma de gestão traz à discussão a busca da simplicidade, isto é, eliminação de desperdício, estabelecimento de fluxo nos processos e proximidade com cliente e mercado. Com base nesses elementos, o objetivo deste trabalho foi apresentar contribuições para elucidar a resposta à pergunta: o emprego do sistema de ME tem relação direta e positiva com o desempenho de negócio? Esta investigação buscou também contribuir para alargar o conhecimento sobre a ME e encontrar subsídios no ambiente corporativo para que se possam conhecer os possíveis impactos desse sistema de gestão no desempenho de negócio. Nesse sentido, pretendeu-se também verificar a necessidade de variáveis não-financeiras como intermediárias entre emprego de ME e desempenho de negócio. Para tanto, realizou-se um trabalho de pesquisa em duas etapas. A primeira etapa teve natureza exploratória, onde se buscou, por meio de entrevistas em profundidade com profissionais, determinar elementos para caracterizar a ME e também validar os indicadores não-financeiros e de desempenho de negócio utilizados no estudo. Na segunda etapa foi aplicada pesquisa de campo com questionários enviados a gestores envolvidos na gestão e implantação de elementos de ME. Os dados coletados na primeira etapa foram tratados pela análise de conteúdo e contribuíram para a constituição dos elementos caracterizadores da ME e para validar os constructos. Os dados procedentes da segunda etapa passaram por análise fatorial e desenvolvimento de equações estruturais para estudar as relações entre os constructos ME, indicadores não-financeiros e desempenho de negócio. Pelos resultados obtidos, verificou-se relação válida entre elementos de gestão de ME e indicadores não-financeiros e desempenho de negócio. Também se observou que os indicadores não-financeiros exercem relevante intermediação entre os elementos de ME e desempenho de negócio, constatando-se a elevada relevância que fatores como eliminação de desperdício e estabelecimento de fluxo têm na ME. Entre as conclusões, além dos aspectos positivos, destacou-se, na amostra estudada, a falta de percepção do efeito das ações dos gestores no desempenho de negócio em razão do distanciamento entre as ações destes profissionais com as diretrizes de negócio decorrentes do foco no curto termo e deficiências na formação desses gestores.
Silva, Inês Soares de Carvalho e. "Antecedentes ambientais e organizacionais na adoção de indicadores de controlo estratégico não financeiros." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11356.
Повний текст джерелаCom o intuito de garantir uma otimização dos recursos associados à tomada de decisões por parte da gestão, é crucial que as organizações adotem sistemas que traduzam uma correta avaliação daquele que é o seu desempenho. De acordo com a teoria contingencial, a seleção do sistema de avaliação de desempenho mais adequado resulta de um ajustamento da organização a um conjunto de fatores contingenciais. Tendo por base uma perspetiva contingencial, o presente estudo pretende analisar a relação existente entre a conceção dos sistemas de avaliação de desempenho estratégico e as características contingenciais da organização. Mais concretamente, pretende-se identificar de que forma, três variáveis, incerteza ambiental, customização e descentralização, influenciam a adoção de indicadores de gestão não financeiros nas empresas nacionais. Vários estudos têm sido desenvolvidos no âmbito dos Sistemas de Avaliação de Desempenho Estratégicos, maioritariamente, centrados no Balanced Scorecard enquanto ferramenta de formulação da estratégia. Contudo, poucos são os estudos que relacionem, especificamente, indicadores não financeiros e fatores contingenciais. Os resultados dos questionários realizados a 124 empresas portuguesas, sugerem que a descentralização e a incerteza ambiental têm uma relação positiva e negativa, respetivamente, com a adoção de indicadores não financeiros por parte das empresas portuguesas.
In order to ensure an optimization of the resources associated with management decisions, it is crucial that organizations adopt systems that translate a correct evaluation of their performance. According to contingency theory, the selection of the most suitable performance measurement system is a result of a fit between the organization and a group of contingency factors. Based on a contingency perspective, this research aims to analyze the relation between the design of strategic performance measurement systems and firm?s contingency characteristics. More precisely, the purpose is to identify how three variables, uncertain environment, customization and decentralization, influence the adoption of non financial indicators in national companies. Several studies have been developed in the scope of Strategic Performance Measurement Systems, mostly, centered on Balanced Scorecard as an instrument for strategy formulation. However, there are few studies that establish a relation between non financial indicators and contingency factors. The results suggest that decentralization and uncertain environment have a positive and negation effect, respectively, on the adoption of non financial indicators by Portuguese companies.
Spálovský, Mojmír. "Aplikace Pollakovy metody Hodnocení vitality podniků v českých podmínkách." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-191787.
Повний текст джерелаБагдасарян, В. М., та V. M. Bagdasaryan. "Оценка экологической ответственности предприятий нефтегазового комплекса : магистерская диссертация". Master's thesis, б. и, 2019. http://hdl.handle.net/10995/71074.
Повний текст джерелаToday, the negative impact on the environment is felt most acutely and takes on a global character, which may be the cause of the environmental crisis. The relevance of this study is due to the fact that the implementation of corporate social responsibility programs for companies in the oil and gas industry has a tangible impact on the sustainable development of society in different countries of the world. The purpose of the master's thesis is to assess the environmental responsibility of enterprises in the oil and gas sector. In this work, the following research methods were used: theoretical and empirical analysis, as well as correlation analysis. The information base of the study was compiled by non-financial reports of PJSC Gazprom Neft for 2015-2018, which is published on the official website of the company and statistical materials of the association of the Russian Union of Industrialists and Entrepreneurs. During the writing of the master's thesis, a methodology for assessing the environmental responsibility of enterprises was developed, based on the use of basic indicators of corporate social responsibility and characterized by the introduction of indicators that take into account the specifics of the activities of oil and gas companies in the field of environmental protection, which will develop an adequate policy for investing in environmental objects and ensure comparability of information as in the Russian and foreign practice non-financial reporting. Such information may be of significant interest to consumers of oil and gas companies, and investors and credit organizations. Assessing the environmental responsibility of companies in the oil and gas sector will assess the effectiveness of environmental protection, assess the effectiveness of conducting socially responsible business in Russia and identify the most important environmental aspects in the activities of companies. The developed methodology will provide objective and comparable information on the level of environmental responsibility of oil and gas companies operating in Russia and the scale of the impact of their activities on the environment.
Soldevila, García Pilar. "El Control de gestión en organizaciones sin ánimo de lucro: el caso particular de los colegios de economistas de España." Doctoral thesis, Universitat Pompeu Fabra, 2000. http://hdl.handle.net/10803/7328.
Повний текст джерелаSe han realizado tres estudios empíricos:
1. A los gestores de los colegios de economistas, para conocer situación y nivel de implantación de instrumentos de control de gestión .
2. Se ha centrado en el análisis de la situación a nivel también de instrumentos de contabilidad de gestión de determinadas asociaciones inglesas que están destinadas a profesionales que ejercen en especialidades que en España pueden realizar los economistas.
3. A usuarios de los colegios, par ver nivel de calidad de los servicios y actividades que los colegios realizan y los efectos de la profesionalidad múltiple que los caracteriza.
It presents the results of a study about management control in non-profit organizations, focusing on the particular case of the Associations of Economists in Spain. In order to do it, a revision of literature and empirical studies have taken place to find out the implementation and level development of the instruments of management accounting in non-profit organizations. The study has been completed with three empirical studies, first directed to Associations of Economists in Spain, the second to associations from the UK related to the economy and the company, and, third directed to users from an Economists'Professional Association. Moreover, interviews of managers of different Associations from the UK have been made.
Lee, Chieh-Yu, and 李婕妤. "A Study of Financial and Non-financial Performance Indicators on Information Electronics Industry." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/6xjydm.
Повний текст джерела國立臺灣科技大學
財務金融研究所
94
Investing in mainland China through holding company become more and more appealing since the international trade between Taiwan and Mainland China boosts in the recent years. To provide the useful guidelines to investors for their decision making, it is not enough to capture the performance of firms when we use the financial performance indicators only. Therefore, this study utilizes the traditional financial performance indicators, including net income and other indicators which were taken seriously by the information electronics industry, and non-financial indicators which are integrated by balance scorecard framework and intellectual capital to explain the true value for the firms. We also divide our samples into six categories by different international trade models between Taiwan and Mainland China from year 2000 to 2004.Based on field studies and literature review, this study outlines 13 variables which are essential to the firms of information and electronics industry in Taiwan. Then use factor analysis to apply Varian rotation on the 13 variables using principle component analysis. After reliability test, 8 factors are concluded. We discuss whether the 8 factors provide the explanatory power among different international trade models between Taiwan and Mainland China. The main findings of the empirical study are as follows; 1.When all non-financial performance indicators are added, the regression model provides significant incremental explanatory power. 2.Factor “Innovation” and “Research and development” provide more explanatory power than other factors among different international trade models between Taiwan and Mainland China. 3.The human resource perspective has become more and more significant since year 2002.
Wang, Hsiao-Chien, and 王小茜. "A Study of Financial and Non-financial Performance Indicators on Information Electronics and Financial Services Industries." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/88571987110006268757.
Повний текст джерела國立臺灣科技大學
財務金融研究所
93
With the arrival of the knowledge economy age, the difference between market value and book value for many firms has been increasing in recent years. In this situation, it is not enough to capture the performance of firms when we use the financial performance indicators only. Therefore, this study utilizes the traditional financial performance indicators, including net income and other indicators which were taken seriously by the information electronics and financial services industries, and non-financial indicators which are integrated by balance scorecard framework and intellectual capital to explain the difference between market value and book value for their firms. We also divided our samples into two categories by whether the firm had strategic alliance during observation period to discuss whether the external cooperation influenced the firm’s corporate value. Furthermore, we discuss whether firms locating in different industries with their own value-creating process display different incremental explanation power in customer, internal, and human resource perspectives. And the main findings of the empirical study are as follows: 1. The item “net income” in financial statement does not provide sufficient information in terms of the difference between market value and book value of the firm. However, after the net income is decomposed, the explanatory power is significantly enhanced. 2. Other traditional financial indicators which were taken seriously by their industries do not provide significant incremental explanatory power in relation to corporate value. 3. When all non-financial performance indictors are added, the regression model provides significant incremental explanatory power. 4. In the empirical analysis of the information electronics industry, the internal perspective of creative activities provides more incremental explanatory power than all other perspectives. 5. In the empirical analysis of the banking industry, customer, internal, and human resource perspectives all provide significant incremental explanatory power. The internal perspective provides the highest incremental explanatory power while the human resource and customer perspective provides the second and the third highest incremental explanatory power. 6. In the empirical analysis of the securities industry, the human resource perspective provides the highest incremental explanatory power. 7. In the empirical analysis of the financial holding company, the internal perspective provides the highest incremental explanatory power while the human resource perspective provides the second highest incremental explanatory power. 8. The dummy variable of strategic alliance in the information electronics, banking, and securities industries are not significant.
Huynh, Le-Hoa, and 馮月慧. "The Non-linear Relationship between Bank Performance and Financial Indicators in China." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/20826496239131512647.
Повний текст джерела淡江大學
財務金融學系碩士班
100
Using a sample set of fourteen listed commercial banks in China from 2006 to 2010, this study investigates the non-linear relationship between bank performance and financial indicators in different levels of capital adequacy ratio. Results showed that there is a structural change on the effect of financial indicators on return on assets and return on equity when capital adequacy is equal to the transition value 10.2172% and 10.3383%, respectively. The empirical results also indicate that the impact of liquidity ratios, efficiency ratios and total assets on return on equity and return on assets are positively correlated regardless of the capital adequacy ratio level; while the impact of non-performing loans and net interest margins on return on assets and return on equity depends on the level of the bank’s capital adequacy ratio. The research can be considered as a reference point for regulators seeking to identify the optimal level of capital adequacy ratio for banks, especially for the Chinese banking sector.
Coram, Paul. "The effect of voluntary disclosure of non-financial performance: indicators on company valuation judgements: an experimental analysis." Phd thesis, 2005. http://hdl.handle.net/1885/7463.
Повний текст джерелаHsu, Hui-Shan, and 徐惠珊. "A Study of the Operating Performances of Travel Agencies Via Financial Indicators and Non-financial Indicators." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/06403549751490611943.
Повний текст джерела南華大學
旅遊管理學系旅遊管理碩士班
104
This research utilizes charts to present how financial indicators and non-financial indicators influence Tsec-Listed and OTC Companies. In terms of financial indicators, the trend analysis is utilized to probe into operating revenues, gross profit margin, production-sale-quantity-value analyses, operating profit margin (personnel expenses and rental expenses included), net profit ratio (interest expenses and dividend yield analyses included), and return on investment (the DuPont Formula analysis included). On the other hand, in terms of non-financial indicators, the correlation analysis is utilized to probe into the number of outbound travelers, the number of visitors to major tourist sites, and the total number of domestic travel agencies. This research draws the following conclusions: 1.When the unearned tour fees of the travel agencies in Taiwan are more than their prepaid tour fees, there is strong possibility of higher debt ratios, which is typical to this industry. However, if the prepaid tour fees are more than the unearned tour fees, it is suggested that both the investors and the consumers be on the alert not only for the potential risk of the returns on investment for the prepaid tour fees, but also for potential insufficient cashflow among these businesses. 2.It is found that there is little difference among the travel agencies’ operating profit margin, net profit ratio, and dividend yield of a year; as a result, it is suggested that investors observe travel agencies’ seasonal reports on operating profit margin and net profit ratio as a means to predict to what extent will these travel agencies pay their cash dividends, which in turn serves as a reference for investment decision making. 3.On the whole, the financial indicators of listed travel agencies are more robust than those of OTC companies; investors can carefully choose their investment subject matters depending on how much risk they can bear when making investments. 4.The regulating authorities need to understand why the net profit ratios of these travel agencies are close to or even below zero percent with a view to finding out the major causes and to providing these industries with guidance and consultation, which better protect both the investors and consumers. 5.Charts enhance the readability of research; it is suggested that future researchers utilize chart analyses as supplementary research devices when they conduct qualitative or quantitative researches.
WANG, WEI-TI, and 王韋迪. "An Analysis on Financial Indicator Performance of Life Insurance Company in Taiwan: Holding and Non-Holding Companies." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/a32knt.
Повний текст джерела國立高雄第一科技大學
風險管理與保險系碩士班
105
In this research, 24 life insurance companies in Taiwan from 2011 to 2015 are analyzed for exploring the effect of operational performance on net asset value per share. Empirical results consist of 3 parts. First, factor analysis is conducted to classify 23 financial variables of life insurance companies into 4 ability indicators, Operation, Profitability, Financial Structure and Debt-Paying. Second, cluster analysis is implemented to classify 5-year performance of all life insurance companies into 5 groups. The result shows that 4 ability indicators are significantly different in these groups. It also shows all yearly performances within the defined period of the study. TransGlobe Life and CTBC Life Insurance both have outstanding performance in the early period of the study and grow stably in the later years. The pursuit of market share may cause them declining performance, but they still have stable growth. Third, using regression analysis explores the effect of 4 ability indicators for financial and non-financial holding companies on net asset value per share and builds a regression model of financial and non-financial holding companies for comparison. The result reveals that financial and non-financial holding companies can use the same regression model and ability indicators including Operation, Profitability, and Financial Structure produce the same effect on net asset value per share.