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Off-balance sheet and bank behavior: Does market power matter?

Widyatini, Ignatia Ryana - In: Global Business & Finance Review (GBFR) 29 (2024) 2, pp. 57-70

loss provisions (LLP) as income reduc- tion accounts on the income statement. Multiple regression testing is used to … measure the significant effect of off-balance sheet activities on discretionary behavior in LLP and the role of market power … of credit and bank guarantees will be interesting to examine. Originality/value: Previous studies have observed LLP in …

Persistent link: https://www.econbiz.de/10015098879

Techniques for managing projects risk in capital budgeting process

Karanovic, Goran; Baresa, Suzana; Bogdan, Sinisa - In: UTMS Journal of Economics 1 (2010) 2, pp. 55-66

The paper examines capital budgeting process and techniques of risk analysis in the process of selecting optimal project. Corporate manager in process of capital budgeting uses numerous techniques some of them are based on intuition and experience of manager, and some of them are analytic based...

Persistent link: https://www.econbiz.de/10010277276

Capital Budgeting for Small Businesses: An Appropriate Modification of Net Present Value

White, John B.; Miles, Morgan P. - In: Journal of Small Business Finance 3 (1993) 1, pp. 79-95

This paper sets forth a capital budgeting technique that is both theoretically correct and sensitive to the special financing needs of the small business. This technique involves evaluating cash flows and determining if they are sufficient to meet the loan payment schedule. A sufficient amount...

Persistent link: https://www.econbiz.de/10011310329

Capital budgeting practices in Spain

de Alonso, Pablo; de Fuente, Gabriel; San Martin, Pablo - In: BRQ Business Research Quarterly 18 (2015) 1, pp. 37-56

This paper seeks to shed further light on the capital budgeting techniques used by Spanish companies. Our paper posits that the gap between theory and practice might be related to the nature of sources of value and to the efficiency of mechanisms aligning managerial and shareholder incentives,...

Persistent link: https://www.econbiz.de/10012118381

Determinants of sales profitability for Polish agricultural distributors

Korneta, Piotr - In: International Journal of Management and Economics 55 (2019) 1, pp. 40-51

in attaining required profitability. The objective of this paper is to identify the profitability determinants for Polish … agricultural distributors in a recent period, i.e., 2006-2016. The potential determinants of profitability identified during the … following internal profitability determinants are identified: age, size, working capital components, indebtedness, salaries, and …

Persistent link: https://www.econbiz.de/10015192183

Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland

Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International Journal of Management and Economics 58 (2022) 3, pp. 299-315

the profitability. We identified significant leverage increase in the trade and services sectors. The results confirm the …

Persistent link: https://www.econbiz.de/10015192191

Understanding Management Accountants' Satisfaction: A Conceptual Study

Shil, Nikhil Chandra; Hoque, Mahfuzul; Akter, Mahmuda - In: Journal of Accounting and Management Information … 20 (2021) 2, pp. 221-263

contextual factors like value creation, profitability etc. Design / Methodology / Approach- Based on a structured questionnaire … profitability of the firm. Practical implications- Management accountants are strategic partners to lead any venture towards success … accountants share same motivators with other employees; and management accountants' satisfaction fails to cause profitability of …

Persistent link: https://www.econbiz.de/10015195986

Liquidity and Profitability: Not A "One Size Fits All" Proposition!

Tan, Xin; Tuluca, Sorin - In: Journal of Accounting and Management Information … 22 (2023) 1, pp. 42-58

Research Question- What is the relationship between a company's liquidity and profitability? Motivation- There are two … theoretical views in the literature regarding the relationship between liquidity and profitability: one view is that there is a … trade-off between the two where too much liquidity decreases profitability, while the other view is that liquidity and …

Persistent link: https://www.econbiz.de/10015196170

Value Relevance of Accounting Information and Stock Price Reaction: Empirical Evidence from China

Rahman, Md. Jahidur; Liu, Ruoling - In: Journal of Accounting and Management Information … 20 (2021) 1, pp. 5-27

number, profitability, liquidity, and operational efficiency are positively related to stock price reaction. Other accounting …

Persistent link: https://www.econbiz.de/10015196202

Profitability of commercial banks in Portugal and Spain: A panel data analysis model

Amara, Marco - In: Revista de Métodos Cuantitativos para la Economía y … 37 (2024), pp. 1-19

reduction in the profitability of its banking business. Taking into consideration the problem of profitability in the banking …, this paper aims to analyze the determinants of banking profitability of banks operating in two different financial systems … explaining bank profitability. Finally, the results show that the high credit risk and operational efficiency indicators of these …

Persistent link: https://www.econbiz.de/10015324877