Search results for "financial ratios"
showing 5 items of 5 documents
Longitudinal approach to publicly held and privately owned family businesses : a financial analysis
2013
The main aim of this thesis is to examine the consequences of the 2007 financial crisis for family and non-family businesses and identify and understand what makes businesses sustainable and profitable even during bad macro-economic conditions. This financial crisis was one of the most significant since the Wall Street Crash of 1929. I will analyze selected companies’ financial statements before, during, and after 2007 financial crisis. My goal is to outline the advantages and disadvantages of family and non-family companies, and moreover, to see which ownership structure weathered the financial crisis better. The analysis in this paper is based on two companies’ financial statements compar…
Validez de la información financiera en los procesos de insolvencia. Un estudio de la pequeña empresa española
2013
ResumenEn este trabajo nos proponemos un doble objetivo. Por un lado planteamos la posibilidad de que la presente crisis haya afectado de forma desigual a la motivación por la que las empresas fracasan, y por otra parte, como segundo objetivo, pretendemos contrastar la validez de ciertos modelos de predicción en un contexto de fuerte variación provocado por la crisis económica actual.Para ello, inicialmente someteremos la información de 2 muestras de datos financieros de pequeñas empresas a diversas pruebas estadísticas que pongan de manifiesto la variación de la información contable en 2 escenarios: uno de inexistencia de crisis y otro ante la situación de crisis financiera actual. Después…
La capitalización de los arrendamientos operativos: Análisis del impacto en las empresas del IBEX 35
2018
Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows t…
SIA „Assistants to Business” saimnieciskās darbības analīze
2015
Maģistra darba tēma ir SIA Assistants to Business saimnieciskās darbības analīze. Maģistra darba mērķis ir, izpētot saimnieciskās darbības analīzes teorētiskos aspektus, veikt uzņēmuma saimnieciskās darbības analīzi un, pamatojoties uz analīzes rezultātiem, izstrādāt priekšlikumus uzņēmuma darbības attīstībai. Darbs sastāv no trīs nodaļām. Pirmā nodaļa - teorētisks saimnieciskās darbības analīzes raksturojums, otrā - uzņēmuma vispārējs raksturojums, bet trešajā nodaļā veikta uzņēmuma saimnieciskās darbības analīze. Darba apjoms ir 86 lpp., kurās ietvertas 18 tabulas, 25 attēli, 13 pielikumi.
The growth of Finnish software companies in 2008-2011 : empirical investigation of financial ratios as the determinants of growth
2014
The purpose of this study is to examine the relation of growth and the financial ratios of a company. The theoretical portion of the study focuses on the concept of growth in entrepreneurship theory. The empirical portion consists of examination of the financial ratios of 162 Finnish software companies in 2008-2011 by means of quantitative analysis methods. Statistical analysis methods, including analysis of variance, correlation and regression analysis, are used in the analysis. The objective of the study is to reveal how growth affects the financial ratios of a company and which ratios can be used to predict growth. The effects of companies’ age, geographical location and industrial class…