• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.351-362
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• 2020

This research investigates the credit management guidelines to strengthen Thai industrial sector. The research has been simulated from the findings of both qualitative and quantitative of 500 questionnaires distributed to industrial business executives in Thailand. The data were analyzed by descriptive analysis categorized into SME and large enterprises, and SEM to conduct the model in consistent with the empirical data. The results show that: (1) the credit management guidelines consist of 4 factors: a) characteristics management b) financial management c) operations management and d) assets management. The business executives gave overall importance on the guidelines at a high level with an average of 3.86. (2) The development of SEM shows that the model fits with the empirical data at Chi-Square probability level = 0.084, CMIN/DF = 1.164, GFI = 0.965 and RMSEA = 0.018. (3) The characteristics management directly influences the financial management and the operation management. The financial management directly influences on the assets management. The assets management has direct influence on the operations management. The findings show that the characteristics management is the essential starting component in SEM and the financial management factor has the most influence in the assets management variable with standard regression weight of 0.990.

• 경영과학
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• 제20권2호
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• pp.165-177
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• 2003

This paper presents the prototype of corporate credit rating system using analytic hierarchy process (AHP). Prior studios have proposed various models of credit rating system, but most studies considered only financial information. Financial information, however, is only a small part of corporate information. In this study, the proposed credit rating system integrates both financial and non-financial information. Fifteen corporations are tested for the usefulness of the proposed system.

• 가족자원경영과 정책
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• 제4권2호
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• pp.45-56
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• 2000

The purpose of this research was to categorize the type of family financial well-being based on objective and subjective dimension. And this study was intended to explore the relations not only those types and the demographic characteristics but also those types and family subsystem; personal subsystem and managerial subsystem. The results of this study were as follows: 1. The type of family financial well-being were categorized as ‘Adequated type’, ‘Dissatisfying type’, ‘Satisfying type’, and ‘Unadequated type’. 2. The objective variables effect the family financial well-being rather then subjective variables. 3. The family cohesion, adjustment and communication pattern and intentional managing efforts increase the family financial well-being.

• 경영정보학연구
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• 제13권1호
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• pp.1-11
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• 2011

본 연구는 한국 금융산업에서의 기업 데이터 품질이 경제적인 성과에 주는 영향을 2008년과 2009년 자료를 이용하여 실증적으로 분석하였다 데이터 품질은 한국데이터베이스진흥원에서 측정한 데이터 품질관리 프로세스 지수와 데이터 품질기준을 이용하였으며, 기업의 재무 성과는 금융감독원의 금융 통계정보시스템을 이용하여 수집하였다. 분석 결과, 데이터 품질은 기업의 매출액, 영업이익, 부가가치에 통계적으로 유의한 영향을 주었다. 데이터 품질관리 프로세스 지수가 1만큼 증가하면, 부가가치는 약 2.3%가 증가한다. 또한 데이터 품질기준이 1만큼 증가하면, 부가가치는 약 72.6%가 증가한다. 기업의 경영자는 데이터 품질을 개선시키도록 노력해야 하고, 경제정책 입안자들은 기업들이 데이터 품질에 관심을 갖고 데이터 품질을 개선시키도록 하는 유인책과 정책 방향을 수립해야 한다.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.923-931
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• 2021

The aim of the present study is to analyze the financial performance of converted commercial bank from non-banking financial institution through a case study of Bangladesh Commerce Bank Limited as sample organization. It is observed that the bank is able to achieve a stable growth rate in total deposits, total loans and advances, and net income after tax during the period of 2015-2019. Researchers also calculated some ratio analysis and noticed that the financial position of Bangladesh Commerce Bank Limited was not so strong because bank's ROA, ROE, NIM and other ratios were below standard. Researchers used secondary data that were examined by using descriptive statistical tools and panel data regression model. Result shows that Bangladesh Commerce Bank has satisfactory operating efficiency, assets management efficiency, and gives loans to customers. In addition, the present study has tested some hypotheses regarding net income after tax, ROA and ROE with total assets, total loans, total deposits and interest income. These hypotheses have been accepted, which means there is no significant influence of the independent variable on the dependent variable. The study suggests that Bangladesh Commerce Bank Limited had the opportunities to make their financial position stronger by utilizing their good financial position and management efficiencies.

• 보건행정학회지
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• 제6권1호
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• pp.191-210
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• 1996

This study purported to acquire information necessary to improve the operational efficiency of general hospitals. It tried to determine major indices which represent managerial performance of general hospitals and to identify the managerial characteristics of general hospital which affect the major financial indices. 201 hospitals which were subject to standardization audit by the Korean Hospital Association were investigated and 80 hospitals were finally chosen for this study. Their financial and managerial data during the period between January 1991 and December 1991 were collected. Considering financial indices in this study were the ration of net income to total asset, income growth rate, and quick ration. The results of study are summarized as followings. First. The ration of net income to total assets and quick ration were highly related to managerial characteristics of general hospitals. Therefore, the standardization of three financial indices should be needed to systematically check the operational efficiency of general hospitals. Second, the sample hospitals can be classified as four groups on the basis of their financial indices' level. 4 of those hospitals(5.0%) showed high level of performance in terms of three financial indices and 27 of them(33.7%) showed that they are highly related to only two financial indices. 34 hospitals(42.5%) showed they have high level of relationship with only one indices and 15 hospitals(18.8%) showed very weak performance level with three indices. In addition, there is no hospitals to show mid-range level of managerial performance in relation to all three financial indices. Third, there is no significant relationship between three financial indices and the managerial characteristics of hospitals such as the number of beds, type of operation, location of hospitals, and etc. However, in the case of hospitals which have high level of managerial performance, they have more specialists and medical support personnel in comparison to low performance hospitals. They also have high level of bed occupancy rate and average length of stay(ALOS). In conclusion, the study showed the standardization of 3 financial indices are necessary to systematically evaluate the managerial performance of general hospitals and provide more accurate operational information for each hospital. To do so, it is necessary to focus on management side of hospital such as the effective human resource management and quality enhancement of medical treatment.

• 품질경영학회지
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• 제44권3호
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• pp.617-638
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• 2016

Purpose: The purpose of this study is to propose useful suggestions by analyzing difference of financial performance between "Excellent Quality Competitiveness Enterprise(EQCE)" awarding companies and all the manufacturing companies during the period 2003-2014 and by testing the moderating effects of performance year. Methods: This paper perform the longitudinal study during the period 2003-2014. The collected data through list of National Quality Award and financial report of CRETOP were analyzed using independent-sample t-test, paired-sample t-test, one way ANOVA and empirical analysis. Results: The results of this study are as follows; EQCE showed higher growth rate than all the companies until 2008, but profitability, stability, and activity are not significantly different between the both. Therefore EQCE have partial influences on growth rate among several financial performance measures until 2008. Since 2009 there are no differences. The effects of EQCE on financial performance are different by the year. Conclusion: EQCE award system was a meaningful promotion method to enhance good financial performance through encouraging quality management for the manufacturing companies until 2008, But since 2009 it is expected to lose its role as a promoting tool for quality management and performance excellence. Therefore new way of thinking for EQCE, as a national quality award system, is necessary; changing awarding system, award criteria, or etc.

• 가족자원경영과 정책
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• 제3권1호
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• pp.51-65
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• 1999

The purpose of this study is to structure finance management education programme and to provide basic data orienting finance service system by means of analyzing the level of financial problem and its influential variables. The following is the result of this study: First, the level of financial problem perceived by housewife in urban areas is in the following order ; property which is perceived the least. Second, the level of financial problem perceived by housewife in urban areas is dependant on housewife age, husband education level, husband occupation, the degree of property, the degree of debts, tendency of fortune control, tendency of materialism, feeling of appropriate resource. It is especially noting that housewife in forties shows high level of financial of financial problem recognition than housewife in twenties does. This indicates needs for middle for middle-aged home management in which happens house moving to larger size, education of children, marriage of children, preparation for stabilization basis after children’s marriage, and shortage of surplus money. Third, variables which affect all sub-areas are family property sum, tendency of materialism, feeding of appropriate resources. The less family property sum, the stronger tendency of materialism, and the more perceive feeling of appropriate resources, the more perceive they financial problems.

• The Journal of Asian Finance, Economics and Business
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• 제8권11호
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• pp.223-234
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• 2021

This study aims to examine whether operating cash flows influence banks' financial stability in Pakistan. The study employed annual panel data collected from annual reports of 20 commercial banks listed on the Pakistan Stock Exchange for the year 2011 to 2019. Free cash flow yield was taken as the dependent variable while cash flow ratio was selected as the independent variable, and net interest margin, income diversification, asset quality, financial leverage, the cost to income ratio, advance net of provisions to total assets ratio, capital ratio, financial performance, breakup value per share and bank size were taken as control variables. The study performed ordinary least square technique, random and fixed effects models, Hausman test, Lagrange multiplier test, descriptive and correlation analysis. Results showed that operating cash flows and net interest margin significantly and positively influenced banks' financial stability while the cost to income ratio and advances net of provisions to total assets ratio significantly and negatively associated with banks' financial stability. To improve financial stability, banks should become more cost-effective and enhance their liquidity levels by lowering lending activities. In the future, it would be useful to compare commercial and investment banks, also Islamic and conventional banks in the same research setting.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.135-141
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• 2021

The study aims to examine the impact of liquidity and solvency management on the financial performance of Jordanian manufacturing companies listed on the Amman Stock Exchange, for a period of 10 years from 2010 to 2019. The size of the company was used as a control variable. The study employs Return on Assets (ROA) and Earnings Per Share (EPS) to measure financial performance. Current ratio (CR) and total debts to total assets were used as proxies for liquidity and solvency management, while logarithm of total assets was used to measure the size. Correlation and multi regression analyses have been applied to analyze the data. The results show a statistically significant impact of independent and control variables (liquidity and solvency management and the size of the company) on financial performance, while the detailed results of the hypotheses indicate that liquidity has an insignificant reverse impact on financial performance. With respect to other variables, there is a significant positive impact of size on performance and a significant negative impact of solvency on performance. The study suggests in light of results, increasing investments in companies' assets by focusing on internal financing, such that large-sized companies with low leverage will have a good performance.