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Financial Statements and profitability

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lightbulbAbout this topic
Financial statements are formal records of the financial activities and position of a business, organization, or individual. Profitability refers to the ability of an entity to generate income relative to its expenses over a specific period, often assessed through metrics derived from financial statements such as net income, profit margins, and return on equity.
lightbulbAbout this topic
Financial statements are formal records of the financial activities and position of a business, organization, or individual. Profitability refers to the ability of an entity to generate income relative to its expenses over a specific period, often assessed through metrics derived from financial statements such as net income, profit margins, and return on equity.

Key research themes

1. How do financial statement components influence investor decision-making in emerging markets?

This research area focuses on the actual usefulness and acceptance of different financial statement elements by investors, especially in emerging economies where perceptions about the reliability and completeness of financial disclosures may differ from developed markets. Understanding how investors use financial reporting components to make investment decisions informs efforts to improve disclosure standards, investor education, and market efficiency.

Key finding: The study surveyed investors in northern Bangladesh and found that financial statements significantly influence several investment decisions, despite prevailing skepticism towards their reliability. The paper empirically... Read more
Key finding: Using panel data from Jordanian banks and insurance companies, the study reveals that total accruals and operating cash flows have a significant impact on the future profitability of insurance companies but not banks. This... Read more
Key finding: This empirical study of Jordan's industrial sector found that computerized financial statement analysis positively affects financial performance indicators such as return on assets and equity, especially observed through... Read more
Key finding: Focused on an Iraqi manufacturing firm, the study uses various financial ratios and finds that financial statement analysis has an insignificant or weak relationship with profitability measures such as asset utilization and... Read more

2. What factors determine the quality of financial statements and how do they affect profitability assessments?

This stream investigates the determinants of financial statement quality, including adherence to accounting standards, internal controls, and accounting information systems, and how these factors influence the reliability of profitability assessments. It is crucial because financial statement quality conditions users' trust and informs managerial and investor decisions impacting firm value.

Key finding: This quantitative study on Indonesian public sector entities identifies that strict application of accounting standards and robust internal control systems significantly improve the quality of financial reports. Conversely,... Read more
Key finding: Analyzing the Romanian banking sector, this study demonstrates how accounting decisions related to provisions for non-performing loans serve as income-reducing tactics to manage taxable profits. It highlights the influence of... Read more
Key finding: Utilizing models like Altman's Z-score and Beneish M-score on over 11,000 firms from Visegrad countries, the research establishes a statistically significant link between financial distress and earnings manipulation... Read more
Key finding: This Indonesian study finds that financial distress does not significantly affect earnings management; however, leverage and free cash flow negatively and significantly affect it. By contributing to signaling theory, the... Read more

3. How can financial statement analysis be leveraged to optimize profitability and financial management decisions?

This theme explores analytical methods and valuation frameworks that integrate financial statement information to inform managerial decisions, balance risk and return, and improve financial performance. It encompasses approaches to performance measurement, ratio analysis, forecasting, and computerized analysis to translate financial disclosures into actionable financial management insights.

Key finding: Proposing a universal and relatively simple approach that links financial ratios reflecting risk and profitability, the author introduces a model for adjusting and forecasting corporate financial indicators. This approach... Read more
Key finding: This critical examination acknowledges that the profit and loss account reflects enterprise performance but is limited by accounting policy choices and accrual methods. The study argues for complementary financial statements,... Read more
Key finding: This foundational overview highlights the importance of integrating analysis across the balance sheet, income statement, and cash flow statement to evaluate past performance, current financial position, and future potential.... Read more
Key finding: Using seven years of financial data of an Indian public sector company, this research employs multiple financial ratios covering profitability and leverage to assess firm performance. It concludes that financial statement... Read more
Key finding: This Tanzanian study links cost management and profitability analysis practices with financial performance of commercial banks, highlighting the critical role of reliable and timely cost and profitability information in... Read more

All papers in Financial Statements and profitability

Rattan, an important non-timber forest product, is a flexible palm used in weaving baskets or furniture. Rattan is light yet sturdy, making it suitable for furniture that can be moved often. Bangladesh has a large number of rattan-based... more
Globally, trade in agar-based products is growing rapidly due to their recent adoption as an ingredient in the cosmetics and pharmaceuticals sector. In Bangladesh, people living in some north-eastern districts have been engaged in the... more
Seed germination and optimum timo of transfer of seecllings of Calamw spp. from seed bed to polyethylene bag were studied. Seeds of C. Iatifolius Roxb. (Bhudum-bet) and C. guruba Buch.-Ham. (Jali-bet) sown under higher temperature (274fq... more
Globally, trade in agar-based products is growing rapidly due to their recent adoption as an ingredient in the cosmetics and pharmaceuticals sector. In Bangladesh, people living in some northeastern districts have been engaged in the... more
This paper focuses on the husbandry of rattan, its processing, marketing and potentialities of raising the household income of the growers in the oodplain area of Bangladesh. The survey reveals that almost all the clumps (98%) are located... more
Bangladesh is a developing country having diversified environmental issues especially in the city area. The present study was conducted in Sylhet City Corporation; one of the rapidly developing urban areas in the north-eastern region of... more
Schumannianthus dichotoma (Murta) is widely grown in wetland areas of Bangladesh, providing the raw material for prayer and bed mats and also minimizing flood risk and soil erosion. The study was carried out in two villages in Gowainghat... more
Rattan, an important non-timber forest product, is a flexible palm used in weaving baskets or furniture. Rattan is light yet sturdy, making it suitable for furniture that can be moved often. Bangladesh has a large number of rattan-based... more
Schumannianthus dichotoma (Murta) is widely grown in wetland areas of Bangladesh, providing the raw material for prayer and bed mats and also minimizing flood risk and soil erosion. The study was carried out in two villages in Gowainghat... more
Rattan, an important non-timber forest product, is a flexible palm used in weaving baskets or furniture. Rattan is light yet sturdy, making it suitable for furniture that can be moved often. Bangladesh has a large number of rattan-based... more
Rattan, an important non-timber forest product, is a flexible palm used in weaving baskets or furniture. Rattan is light yet sturdy, making it suitable for furniture that can be moved often. Bangladesh has a large number of rattan-based... more
Rattan, an important non-timber forest product, is a flexible palm used in weaving baskets or furniture. Rattan is light yet sturdy, making it suitable for furniture that can be moved often. Bangladesh has a large number of rattan-based... more
Performance of financial organization is relying on the cost information available in relation to profits generated by the firm, the development of financial sectors has significant contribution to the overall economic status of country... more
Trials were conducted in the rural homesteads to assess the propagation and growth performance of Calamus tenuis (jali bet) planted in the year 2010 and 2011 at 5 different sites, namely Char Kukri-Mukri (Bhola), Rangabali (Patuakhali),... more
Rattan, an important non-timber forest product, is a flexible palm used in weaving baskets or furniture. Rattan is light yet sturdy, making it suitable for furniture that can be moved often. Bangladesh has a large number of rattan-based... more
Rattan, an important non-timber forest product, is a flexible palm used in weaving baskets or furniture. Rattan is light yet sturdy, making it suitable for furniture that can be moved often. Bangladesh has a large number of rattan-based... more
Schumannianthus dichotoma (Murta) is widely grown in wetland areas of Bangladesh, providing the raw material for prayer and bed mats and also minimizing flood risk and soil erosion. The study was carried out in two villages in Gowainghat... more
Globally, trade in agar-based products is growing rapidly due to their recent adoption as an ingredient in the cosmetics and pharmaceuticals sector. In Bangladesh, people living in some northeastern districts have been engaged in the... more
Schumannianthus dichotoma (Murta) is widely grown in wetland areas of Bangladesh, providing the raw material for prayer and bed mats and also minimizing flood risk and soil erosion. The study was carried out in two villages in Gowainghat... more
Rattan, an important non-timber forest product, is a flexible palm used in weaving baskets or furniture. Rattan is light yet sturdy, making it suitable for furniture that can be moved often. Bangladesh has a large number of rattan-based... more
Trials were conducted in the rural homesteads to assess the propagation and growth performance of Calamus tenuis (jali bet) planted in the year 2010 and 2011 at 5 different sites, namely Char Kukri-Mukri (Bhola), Rangabali (Patuakhali),... more
Schumannianthus dichotoma (Murta) is widely grown in wetland areas of Bangladesh, providing the raw material for prayer and bed mats and also minimizing flood risk and soil erosion. The study was carried out in two villages in Gowainghat... more
Schumannianthus dichotoma (Murta) is widely grown in wetland areas of Bangladesh, providing the raw material for prayer and bed mats and also minimizing flood risk and soil erosion. The study was carried out in two villages in Gowainghat... more
Schumannianthus dichotoma (Murta) is widely grown in wetland areas of Bangladesh, providing the raw material for prayer and bed mats and also minimizing flood risk and soil erosion. The study was carried out in two villages in Gowainghat... more
Theimpactoffbrestbasedcottageindustryonruraldevelopmentinacottageindustryricharea of chittagong districr was ,"";;;;;1. fh" ,tudy i"u"uled that forest based cottage industries provide considerable off-farm ".provrn-"nt and income to the... more
Schumannianthus dichotoma (Murta) is widely grown in wetland areas of Bangladesh, providing the raw material for prayer and bed mats and also minimizing flood risk and soil erosion. The study was carried out in two villages in Gowainghat... more
Schumannianthus dichotoma (Murta) is widely grown in wetland areas of Bangladesh, providing the raw material for prayer and bed mats and also minimizing flood risk and soil erosion. The study was carried out in two villages in Gowainghat... more
Bamboo is one of the most important non-timber forest products in Bangladesh. Previous research, however, has focused mainly on its silvicultural aspects, with its socioeconomic aspects remaining underexplored. In a study conducted... more
Cane based furniture business is one of the least researched areas in Bangladesh. The purpose of the present study is to appraise socioeconomic conditions and business policy of cane based furniture in the study area of Sylhet city,... more
Theimpactoffbrestbasedcottageindustryonruraldevelopmentinacottageindustryricharea of chittagong districr was ,"";;;;;1. fh" ,tudy i"u"uled that forest based cottage industries provide considerable off-farm ".provrn-"nt and income to the... more
The dynamic ecosystem of Nepal is home to numerous Non-Timber Forest Products among which rattan is most important, found in the lowland of Terai. Despite the high potentiality of rattans being used for local purposes and as a commercial... more
Seed germination and optimum timo of transfer of seecllings of Calamw spp. from seed bed to polyethylene bag were studied. Seeds of C. Iatifolius Roxb. (Bhudum-bet) and C. guruba Buch.-Ham. (Jali-bet) sown under higher temperature (274fq... more
Sustainable rural development with natural forest resources contributes significantly to rural livelihoods. Issues relating to forest resources and rural livelihoods should not be ignored in policy decisions and other interventions.... more
Rattan, an important non-timber forest product, is a flexible palm used in weaving baskets or furniture. Rattan is light yet sturdy, making it suitable for furniture that can be moved often. Bangladesh has a large number of rattan-based... more
The Unbalance capability of Indonesian forest potention (30,93 million m 3 /years) with constant raw matterial needs (63,48 million m 3 /years), Forestry industry suprisingly went bankrupt. And that causes illegal loging and threats... more
Besides extraction stresses, rattans (climbing palms) are harshly undermined by human-induced forest fragmentation and their habitat loss. However, there is lack of data on rattan distribution patterns, species abundance and species... more
Schumannianthus dichotoma (Murta) is widely grown in wetland areas of Bangladesh, providing the raw material for prayer and bed mats and also minimizing flood risk and soil erosion. The study was carried out in two villages in Gowainghat... more
Rattan, an important non-timber forest product, is a flexible palm used in weaving baskets or furniture. Rattan is light yet sturdy, making it suitable for furniture that can be moved often. Bangladesh has a large number of rattan-based... more
Rattan, an important non-timber forest product, is a flexible palm used in weaving baskets or furniture. Rattan is light yet sturdy, making it suitable for furniture that can be moved often. Bangladesh has a large number of rattan-based... more
Bangladesh is a developing country having diversified environmental issues especially in the city area. The present study was conducted in Sylhet City Corporation; one of the rapidly developing urban areas in the northeastern region of... more
This study was conducted to evaluate the consumption of shisham wood in furniture industry and marketing system of furniture in Gujrat city. There are three main furniture markets in Gujrat city. Furniture markets are getting wood from... more
This study explores the current situation, trends, problems and prospects of rattan-based furniture industry in the northeastern part of Bangladesh. The research mainly focuses on issues such as procurement and management of rattan in the... more
An exploratory survey using multistage simple random sampling was conducted by repeated visit of rattan-based small scale cottage industries in urban and semi-urban areas of Chittagong district of Bangladesh during July-September, 2001.... more
Trials were conducted in the rural homesteads to assess the propagation and growth performance of Calamus tenuis (jali bet) planted in the year 2010 and 2011 at 5 different sites, namely Char Kukri-Mukri (Bhola), Rangabali (Patuakhali),... more
The physical and mechanical properties of Golla bet (Daemonorops jenkinsiana) from the north-eastern part of Bangladesh were investigated. These properties were studied in three height positions (bottom, middle and top) of three age... more
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