Current Assets
Relationship between Non current Assets & Firms Profitability
... In all these circumstances, a strong indirect relation was proven between the trade cycle and the profit ratio. Dеloof (2003) explored the relation between the profit ratio and the asset management by collecting the ...
13
CURRENT ASSETS STRUCTURE AND EXPLORATION OF BUSINESS IN LATVIA
... time assets have been grouped into current and non-current assets and current assets have been compared with short-term liabilities (Foulke, ...1961). Current ...
7
Audit judgments of revalued non-current assets
... It was predicted that auditors would spend more time on the audit of the revalued assets and would be less likely to accept the valuations as reasonable when there [r] ...
338
A Logical Approach To The Statement Of Cash Flows
... in current assets (exceptions include cash and notes receivable) and all increases in current liabilities (exceptions include dividends payable and notes payable) are added to net income in ...
10
Government Procurement and the Growth of Small Firms
... the growth (log differences) of: revenue (columns 1 and 2), wage expense (columns 3 and 4), fixed assets (columns 5 and 6), and current assets (columns 7 and 8). The variable winner is a dummy ...
36
Factors Affecting Debt to Equity Mixture in Kuwait, Bahrain and Oman
... like current assets, operating fixed assets, the net book value of fixed assets, admin expenses, earnings before interest and tax, return on assets, gross profit and finally the age of ...
15
WORKING CAPITAL MANAGEMENT PRACTICES AND THEIR IMPACT ON FIRMS’ PROFITABILITY: EVIDENCE FROM SELECTED MANUFACTURING COMPANIES
... companies‘ current assets and current liabilities (Brian, ...the current assets and current liabilities in a manner that provides the firm with maximum return on its ...
26
AN ANALYSIS OF PERFORMANCE OF WORKING CAPITAL THROUGH RATIO ANALYSIS IN FUTURE VENTURE RETAIL GROUP
... on current assets, current liabilities, turnover, cash, inventory and profitability is acquired from balance sheets of Future venture India Limited for a period of five years ...
20
Working Capital Management of Indian Electrical Equipment Manufacturers-A Comparative Study
... 7. Current assets to sales ratio indicates the efficiency with which working capital turns into sales. A lower ratio implies by and large a more efficient use of funds. Thus, a High turnover rate indicates ...
8
A simulation model of corporate finances: A study of the companies listed on Karachi stock exchange
... the Current Assets - Liquid Assets (LASSTS), Receivables from Debtors (DBTRS) and Closing Inventories (CLSTOCK) - may also be a cause of the change in the Current Liabilities (CURLIBL), ...
56
Working Capital Management of Selected Cement Companies in Andhra Pradesh
... T.Chandrabai & K.Venkata Janardhan Rao (2012): In this paper analysis of Working Capital Management on BHEL and ABB Ltd a comparative study has been conducted. The study concluded that in both the companies' major ...
9
An Assessment of the Impact of IFRS Adoption on the Comparability and Relevance of Financial Information of Listed Indian Companies.
... items, current liabilities and shareholder‟s equity were found to be statistically ...the current liabilities decreased, and shareholder‟s equity increased under ...Income, Current Assets, and ...
13
An empirical study of factor analysis on M & A performance of listed companies of Chinese pharmaceutical industry
... Indicator calculation Cost of sales/average balance of inventories Net sales revenue/average total assets Sales revenue /average balance of current assets Total liabilities/total assets [r] ...
6
Analysis of the Efficiency of Small Independent Retailers in Serbia
... of current assets from long-term sources of funds, as the dynamics of the total amount of net working capital shows, the net working capital percentage of operating income and the ratio of net working ...
13
The determinants of trade payables of Dutch SMEs
... The level of trade payables varies between industries, which can be seen in the results. But the type of industry may also influence other variables. For example, firms that provide services are different than ...
12
Structure of Working Capital Management in Pharma Companies – A Select Study
... study. Current assets shared major proportion with the range of variations in current assets shared major proportion of total assets in the Aurobindo Pharma limited as compared to all ...
19
Developing Global Competitiveness by Assessing Organized Retail Productivity Using Data Envelopment Analysis
... The performance determinants included Advertising Expenses, Marketing Expenses, Capital employed, Current Assets, Gross Fixed Assets, Inventories, Power and Fuel Expen[r] ...
17
The profitability and consistency of the accounting abnormal accruals anomaly in UK firms
... Total Assets Alternative Investment Market American Stock Exchange BIM Book-to-Market Ratio BE Book Equity BHAR Buy-and-Hold Abnormal Returns CA Current Assets CAPM Capital Assets Pricin[r] ...
399
Volume 01 Issue 03: (2012) May-June 2012
... of current assets to pay for interest and principal. So current ratio directly affects SMEs’ financing risk whether they could meet a lot of liquidity spending for short-term ...net assets ...
8
Preparation Of The Statement Of Cash Flows In Accordance With IAS 7
... to current assets and current liabilities during the reporting ...and current SOFPs for each item, to determine if there was an increase or decrease on the respective ...
5