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Financial Statement Analysis - Science topic

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Any source of getting financial data (Balance sheet) of listed companies on bursa Malaysia?
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Many website or listed company website search it
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Is it possible to analyze the financial performance of banks using a questionnaire form without using the recognized financial performance indicators?
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You know well that the banking business environment is a volatile environment and that the financial indicators are represents the historical performance and not future performance , and here in this case there is a contradiction. The topic is not about a performance evaluation but it is an expectation of performance based on a strategic vision and not temporary. Therefore, we sometimes resort to the questionnaire as a means to build a strategic scenario in the thought of the study sample, which are managers and managers. Executives and decision-makers
Many thanks dear colleagues for sharing your valued thoughts
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Hello, i have a topic that i'm really lost:
Influence of a company's (sales) growth RATE on the investment RATIO (in assets) and the profit in the FINANCIAL STATEMENTS - an empirical analysis of annual financial statements (Bachelor) or a model analysis.
I have read many researches which used regression analysis to describe the relationship between sales growth and profit, or assets growth and profit. But my research question is, how many x% should we invest in assets, when we want to have y % in sales growth, and how does the results of y% sales growth present in profit that we can see in the financial statements. Could you guys please recommend me some papers or researches which related to my question and which keywords should i use to find them.
Is model analysis a research method? Can i apply it to solve my question?
Thank you for your help!!!
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There are many foreign sources on the sites or reports
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What could be the consequences in the 2019 Financial Statements of the application of the new IFRS 16?
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Integrated Reporting or Annual Report + Sustainability Report?
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Managers want to signal their activities in sake of stakeholders to them.
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Almost one year after the application of IFRS 9, we can carry out ex-post analyzes on the "Business Model" envisaged by this principle, which came into force in January 2018 to precisely understand how to objectively identify the business model and then apply it optimally in the IFRS 9
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when i try to download fundamental data from WRDS,  COMPUSTAT/SRSP it always came across a problem. Some companies will show data for full period while other will not provide for the entire period. Despite the fact that the company is active. What could be the possibilities? What is the systematic way to cope with such situation? If some one has the data of total assets, total revenue, cash, short term investments, share prices, common shares outstanding please share it with me. 
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Thomson Reuters Eikon
Datastream
Compustat
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With the passage of time the market conditions have changed. Like the accounting measures such as the current assets, the fixed assets or the total debt of a firm now in 2016 is very different than those in 1980's or 1990's. If we talk about general market conditions or the market as a whole what sort of conclusion can we infer? 
Do the total asset of firms increased/decreased?
Do the total liabilities of firm increased/decreased?
does the market capitalization of the overall market increase/decreased? 
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Take a look at:  
The Efficient Markets Hypothesis
Jonathan Clarke, Tomas Jandik, Gershon Mandelker 
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I'm comparing some financial companies using data envelopment analysis(DEA) using their financial statements. Suppose that one of the outputs is income or profit. In some companies we have negative Income or negative profit. Can we use these values beside other positive values in DEA in this financial case? In some companies we have same situation for DEA inputs.
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DEA models are not capable of completing an analysis with negative numbers and all numbers must be non-negative and preferably strictly positive. One of the common methods for eliminating the problems of non-positive values in DEA has been through the addition of a sufficiently large positive constant to the values of the input or output that has the non-positive number (Bowlin 1998). 
Absolutely yes. Please, look at the links
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Can someone help me in getting Data of Pakistan KIBOR overnight Rates!? I have access of Bloomberg but bloomberg only have weekly t-bills rates data and data of overnight t-bills rate is unavailable there
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The Financial Markets Association of Pakistan (FMAP) publishes the Karachi Overnight Index Average (KONIA), which is the reference rate for overnight unsecured lending in the money market. It is therefore the overnight equivalent of KIBOR. The same may be accessed on the FMA website, on the url: http://fma.com.pk/main/index.php/konia/
The site allows one to specify a range of dates for which the rates are required. The output can then be copied, printes or downloaded in a variety of formats, including Excel, csv and pdf.
Hope that answers your question satisfactorily.
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As a non financial background ,what is the best way to analyse financial statement (annual report) of any company? Thanks
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It is difficult to analyse in depth the situation of the company on basis of annual report. Reasons:
1. The basic financial statements (balance sheet, P&L account, cash flows) in annual reports are often presented in their aggregated form i.e. hard to say which incomes, costs, assets and liabilities refer to which activity.
2. You need to know the specific country accounting and tax regulations as they strongly influence the method of financial data presentation.
There are however things that you will be able to "read" from annual report. First of all however you must know what the company offers, where it operates (will be difficult with large multinationals), :
1. Start with the P&L. The net and gross financial results and the way they develop over time - will show you the direction of the company (stable? increasing? decreasing?).
2. The cost to income relation - how much of the incomes stay after costs deduction
3. In general the NAV (net assets value) i.e. Shareholders equity (et.al) and profits (retained and current) will give you the Book value of the company.
4. The sum of assets indicates the size of the company (compare it with other companies - related branches). Mind that really important is the relation not the absolute size!
5. Have a look at the structure of assets - what does the company own? Buildings? Machinery? Land? or maybe rather non tangible assets (eg patent rights or software). Any financial assets? Producers should not have too much of it - the insurers or banks should have a lot...
6. How about liabilities (the other side of the balance sheet)? Do they have credits? How large? Long term liabilities mean credits (i.e. obligations vs. financial institutions) They may indicate the outlays for development, but you will need to check with the cash flow. Short term liabilities (the so called working capital) are showing how is the cash managed. Is the company using its trade relationships i.e. customer credit? Cash is good, but it should not be too high. If the company holds its assets in cash for a longer time - it may indicate that there's something wrong with the business or its financial management...
7. Finally the cash flows (they may be presented in different ways - just like the P&L). Generally positive cash flows indicate that the company works good, but negative cash flows do not necessarily mean that it will go bust. Again - important is where the cash flows in and out. The cash flows in by: increase of shareholders equity, credits or profits from operations. It flows out when you repay credits, invest or loose money on your business.
Tried to make it as "non-financial" and straightforward as possible...but believe me it is only the top of an iceberg. Financial analysis is fascinating though!
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This question is related to garbage valorisation. In producing time, materials can be eroded, every three situations (solid, liquid, gas phases). eroded materials don't be considered in any cost statements. But, this situations, direct or indirect, reveal two tips of costs: waste disposal or recycling both internal and external. we focus on internal recycling which is physicallly appears but no value materials.      
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Cannot give a concise and generic answer, but definitely this is a very interesting research question. Here at the University of Leeds we have a substantial research programme called "CVORR: complex value optimisation for resource recovery", which includes but also goes beyond monetary values. You can get a feel about the scope of our on-going work on the attached conference paper. So keep an eye for future developments and publications in this area.
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Is there any database provide financial statement for Saudi Listed Firms?
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يكون تسجيل عادي بدون تكلفة ويساعد في الحصول علي قوائم مالية لفترة قديمة
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I am conducting a research where i need to calculate z-scores and some other market ratio. I selected about 316 manufacturing firms listed at KSE for 15 years range from 1998 to 2013. I collected daily stock prices and took mean for a particular year observations. i also need to calculate average daily returns and stock volatility. However, there are number of companies having no activity or very few days activity (like 10 or 15 days) for a particular whole year. Including such year observation can provide biased results. How can i deal with this problem?
please suggest and recommend actions with references.
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Hi, removing some companies base on related economic parameters on a seasonal time period is suggested by me, and E-views or Spss for the analysis...
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How to calculate it?
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When we use financial data (time series data) of a particular company in our analysis, it is called time series analysis.  When we use financial data of multiple companies of a particular period of time in our analysis, it is called cross sectional analysis. It is nothing but selection of sample.
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Hi everyone, I am working on my research paper about the quality of financial reporting and would like to know if there's a generally accepted ranking or score for the quality of financial reporting of each fortune 500 companies? Thanks for the help.
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Hello Joy,
It depends on your requirements concerning actuality. There have been some older ones. For instance, Enikolopov et al. (2014), Journal of Banking & Finance (46), p. 72-84 use the S&P Disclosure Score. Huang/zhang (2012), The Accounting Review (87), p. 199-229 use the Association for Investment Management and Research (AIMR) Score. If you want to use a newer one, I think you will have to proxy for quality by your own.
There are direct (mostly using content analysis, e.g. Disclosure Indices) and indirect (using capital market data as proxies, e.g. bid-ask spreads) approaches to proxy for disclosure/reporting quality with pros/cons for both approaches. Please let me know if you need further literature on this topic. A good starter might be Hassan/Marston (2010)
I hope I could help you.
Best,
Tobias
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Can anyone may give me any classical or recent results?
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This is perfect to start with: thank you very much
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I have a few questions about how to measure the investment return of insurance companies, especially property/casualty insurers.
There are many choices:
Return on assets (RoA)
Return on net assets (RoNA)
Return on capital (RoC)
Return on invested capital (RoIC)
Return on equity (ROE)
Then let's go into more detail:
1. The numerator:
A few things to consider: investment income earned, realized capital gains, unrealized capital gains, capital gains tax, income tax.
2. The demonstrator:
There are several alternatives: invested admitted assets, invested assets(include non-admitted assets), total admitted assets, total assets(include non-admitted assets),surplus and capital(include capital in unearned premium reserves),... And another question is about the timing of measurements above: at the beginning of the year, by the end of the year, or average of the beginning and end of the year (average seems like a more popular choice)
If I want to compare the investest return with market return such as T-bill bonds, market indexes, I am considering:
(investment income earned+realized capital gains+unrealized capital gains)/average invested assets?
or
(investment income earned+realized capital gains+unrealized capital gains)/invested assets at the beginning of year (so it is similar to [Divdt(t)+P(t)-P(t-1)]/P(t-1)?
But I am not sure if there is any better choices.
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Thanks Dhekra. The method I am currently using is the investment yield (the last one listed in your link.
But I find in the link there may be a typo: Investment Yield = ( Net Investment Income / Average investment Assets), which is the ratio defined by NAIC IRIS Investment Yield Ratio, instead of Investment Yield = ( Average investment Assets / Net Investment Income ).
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Now, Sensex has touched almost to its highest level (of 2008). Looking at domestic and international financial environment, there is nothing to cheer about. So what is driving the markets?
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@ Bradut you really nailed it...2 yr bank CD's offer 10%/yr, the current inflation rate in India is 6.5%...assuming about 5% over the past five years, my Texas Instruments BAII Plus says 21,000 in 2008 ==26,800 in 2013.
@Tim: Alan G. in a recent book says he's never seen 5 yr bond spreads so high, of course he's the one who said we don't know we're in a bubble until it bursts...didn't Keynes say ,"the markets can stay irrational longer than the investor can stay solvent"...
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I am studying earnings management and audit quality in SMEs, analyzing financial statements of a sample of 386 firms for three years. Do you think is more appropriate a panel analysis or to run three regression models (one for each year)?
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I have seen both done Marco. For instance, Chaney, Jeter and Shivakumar in an audit fee study in the Accounting Review in 2004 run regressions for about 5 years separately and there are many examples of fixed effects being used. My understanding is that panel estiamtors work best with longer time series. Also, allowing slope coefficients to vary by year might be more informative than additional intercepts.