This study aims to determine the impact of covid-19 on profitability at PT. Matahari Department Store, Tbk. Profitability is ratio used measure level profit obtained from sales and investment. concerns are Return Assets (ROA), Equity (ROE), Gross Profit Margin (GPM), Operating (OPM) Net (NPM). The data secondary which includes financial reports for 2019 2020. analysis tools analyzing data, this...

As a result of economic pressures caused by deregulation, utilities are looking at new ways to approach the business of operating and maintaining their assets. In particular, one utility has taken a look at managing their substation assets as if they were stocks in a portfolio. Like financial managers who try to maximize return-on-investment for each asset in a client's portfolio, substation ma...

Current assets and cash in enterprise are maintained for risk reduction purposes. The basic financial purpose of an enterprise is maximization of its value. Cash and current assets management should also contribute to realization of this fundamental aim. The enterprise value maximization strategy is executed with a focus on risk and uncertainty. This article presents the consequences that can r...

The energy service company (ESCO) business model could become significantly more effective by integrating the energy-efficiency purveyor and their capital into the underlying building ownership and operation partnership, rather than the current model in which the ESCO remains an outsider with higher transaction costs and limited interest and participation in the value created by the cost saving...

This research studies the companies’ effectiveness and performance relationship with stock market liquidity in Tehran Stock Exchange during 2010-2015. Simultaneously, in the study, the three indicators: return on assets, return on investment and Tobin's Q ratio were applied as a measure of the performance and bid-ask spread as a measure of liquidity, bid-ask spread to the stock market. This res...

5.1. Measurements of variables Dependent variable: firm performance Both accounting and market measures of firm performance are used to investigate the relationship between forms of shareholders and firm performance. The most common accounting profitability measure is return on assets. 23 Considering discretionary accounting measures that are the common critique for accounting data, core operat...

BACKGROUND Concerns about the high cost of orphan drugs has led to questions being asked about the generosity of the incentives for development, and associated company profits. METHODS We conducted a retrospective, propensity score matched study of publicly-listed orphan companies. Cases were defined as holders of orphan drug market authorisation in Europe or the USA between 2000-12. Control ...

Purpose: This study aims to determine the effect of mergers on BSI's financial performance. Research methodology: The method used in this research is descriptive comparative, namely that describes a certain situation within predetermined period time. data comes from statements three Islamic banks before merger (2019) and BSI after (2021). Results: results show nine ratios studied, six have incr...

This paper describes the Italian real estate investment funds industry, providing an overview of the distinctive features and risk factors of this sector. By using accounting and supervisory data, we: (1) compute the returns of the real estate assets in the portfolio of these funds; (2) construct a price index and a total return index of the real estate assets held by the Italian funds; (3) def...