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Sherwood Lane Lambert, Kevin Krieger and Nathan Mauck
We propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A. Prior research links operating income directly to these items; hence, our model includes ...
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Reva Maria Valianti,(UNIVERSITAS PGRI PALEMBANGIndonesia)Rismansyah Rismansyah,(UNIVERSITAS PGRI PALEMBANGIndonesia)Adie Kurbani,(UNIVERSITAS PGRI PALEMBANGIndonesia)
Pág. 207 - 219
The design of this research Net profit in financial statements is one of the company's performances to get more value from investors. Net profit is also one of the tools to measure the income and costs of a company. cash flow statements aim to report bot...
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Aristita Rotila
It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advance...
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L. V. Martseniuk,O. M. Pshinko
Pág. 253 - 257
The article describes the optimal criterion for different variants of management of freight car stocks. The authors came to the conclusion that in order to achieve the biggest profit the variant of reformation with getting the greatest net discount incom...
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Renal Adi Prayoga, Didit Supriyadi, Nunung Nurhasanah
Pág. 1122 - 1137
This study was conducted to examine the effect of Operating Costs on Operating Income, Capital Adequacy Ratio (CAR) and credit risk on profitability (ROA). The problems discussed are (1) Does the Operating Cost of Operating Income affect profitability, (...
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Renal Adi Prayoga, Didit Supriyadi, Nunung Nurhasanah
Pág. 1122 - 1137
This study was conducted to examine the effect of Operating Costs on Operating Income, Capital Adequacy Ratio (CAR) and credit risk on profitability (ROA). The problems discussed are (1) Does the Operating Cost of Operating Income affect profitability, (...
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O. N. Gnennyj
Pág. 246 - 250
For the enterprises of railway transport the question of an assessment of objects of real estate on non-market base, including, determination of special value is actual. In work the theoretical-methodological approach for determination of a special cost ...
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Sophia Brink
AbstractFor income tax purposes, a taxpayer operating a business will account for discount received differently from a taxpayer not operating a business. When a taxpayer operating a business obtains goods or services at a discount, the taxpayer can claim...
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Anggun Sundari, Dian Hakip Nurdiansyah
Pág. 98 - 106
This study has the aim of sizzling, analyzing and analyzing the operating flow and net income on stock returns in 2016-2019 in the agricultural sector. This study uses secondary data contained in the Indonesia Stock Exchange. With the sample technique ca...
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Sin-Huei Ng,Chen Ye,Tze San Ong,Boon Heng Teh
Pág. 662 - 670
This study investigates the relationship between working capital management and firm?s profitability of Malaysian listed manufacturing firms. It aims to examine the impact of working capital management from the aspects of aggressive working capital polic...
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Pristian Aldy Pratama, Iin Indarti, Listiyowati Listiyowati
Pág. 1 - 14
Tujuan penelitian ini untuk menentukan pengaruh CAR, NPL, BOPO dan NIM terhadap laba perbankan dengan kredit sebagai variabel intervening di perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Teknik pengumpulan data menggunakan ...
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Refni Sukmadewi
Pág. 1 - 10
The weak condition of the banking sector encourages those involved in conducting a bank health assessment. One of the parties is the investor because the better the bank's performance, the greater the security guarantee of the invested funds. By using fi...
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Snezana Pavle Kne?evic, Ksenija Mandic, Aleksandra Mitrovic, Veljko Dmitrovic, Boris Deliba?ic
Pág. 47 - 60
The aim of this paper is to apply an integrated model, which combines methods of classical and fuzzy Multi-criteria decision making (MCDM) in selected six large equity companies from the Serbian energy sector. The data considered are retrieved from the o...
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Ai-Chi Hsu,Hsu-Sheng Chen
Pág. 31 - 35
This study examines publicly listed Taiwanese companies to explore the effect of managers' illusion of control on the sensitivity of investment cash flow, as well as the adjustment effects of different corporate governance structures. We constructed vari...
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Gazi Mohammed Nurul Islam,Jamal Ali,Saifoul Zamhuri,K. Kuperan Viswanathan,Hussin Abdullah
Pág. 12 - 15
This paper examines the economic and environmental impacts of fisheries subsidies on the small scale fisheries in Malaysia. The data for this study was obtained from interviews with 246 fishers from Kedah, Terengganu and Selangor states using a structure...
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Usman Owolabi Akeem,Fadipe Moses
Pág. 465 - 475
This paper investigated an empirical analysis of allocative efficiency of Nigerian commercial Banks between the years 2002 to 2011. Ten Nigerian Banks were randomly selected out of 15 banks operating in Nigeria. For this intention, the Data Envelopment A...
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Abdoulaye Dabo, Judith A. Laux
Given their prevalence in recent years, earnings management and financial restatements have been at the center of much of the discussion surrounding corporate malfeasance. This study builds a probability model for predicting the likelihood of earnings re...
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W. Steyn,W. D. Hamman,E. V.D.M. Smit
AbstractA high growth rate may not be the ultimate measure of a successful company. This article shows that growth at too high a rate, for a company with a high non-cash working capital component, may lead to financial difficulties.While the income state...
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W. Steyn,W. D. Hamman,E. V.D.M. Smit
AbstractA high growth rate may not be the ultimate measure of a successful company. This article shows that growth at too high a rate, for a company with a high non-cash working capital component, may lead to financial difficulties.While the income state...
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Yusnita Octafilia, Putu Rani Susanthi, Evelyn Wijaya
Pág. 334 - 344
Regional Bank is a commercial bank whose shares owned by the provincial government. So that, the Regional Bank plays indirectly a very large role in regional development. However, these Regional Banks have not contributed significantly to the development...
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