Remarks at The Economic Club of New York, New York City.

Remarks at The Economic Club of New York, New York City.

This paper proposes a revised analytical model for accounting professionals that can be used to evaluate the financial well being of innovative companies that rely on earnings management practices (EM) for their growth. Through an analysis of corporate governance, financial reporting standards,...

This article investigates consolidation and restructuring in the banking sector in Nepal that was induced by regulatory intervention in recent years. We compare the financial performance of the overall commercial banking sector and selected commercial banks on an individual basis before and...

This paper analysises China’s optimal scale of foreign reserve during 1985‐2004 with single ratio and synthesis ratio. The single ratio analysis shows that China’s foreign reserve to import ratio has exceeded 40 per cent after foreign exchange rate united in 1994. The foreign reserve to...

Purpose – Firms in different countries operate in different business environments and prepare financial statements following, by necessity, their own countries' accounting standards. Benchmarks for assessing financial ratios of firms in different countries are likely to be different. In...

Purpose – The purpose of this paper is to analyze the performance of real estate and construction companies in the United Arab Emirates (UAE) during the pre (2006‐2007) and post (2008‐2009) global financial crisis periods. Design/methodology/approach – A ratio analysis was conducted on a...

Purpose – The purpose of this paper is to describe an equity management and planning tool used by rural electric cooperatives (RECs) and based on the times-interest-earned ratio (TIER). The objectives of the paper are to construct a mathematical model that provides a rigorous foundation for...

One of the elements of company's evaluation is ratio analysis. It includes computation of bankruptcy risk metrics. There are multiple such measures, of which two seem to be quite universal and commonly applied. These are current ratio and indebtedness ratio. In this study, the accuracy of...

One of the elements of company's evaluation is an analysis of bankruptcy risk metrics. In this study, the accuracy of bankruptcy predictions generated by EBITDA-based and cash flow-based liabilities-coverage ratios is evaluated within a sample of data from the Polish market. The study is based...