The research that has been done can be shown to determine the company's financial performance by using common-size statement analysis method at companies PT XL Axiata, Tbk and Smartfren, Tbk. Those listed on Indonesia Stock Exchange in period 2018 2020 are seen from balance sheet income statement. This is quantitative descriptive. In collecting data documentation analyzing with analysis. Based ...

Big technology stocks have been on a roll since April 2020, escaping the consequences of coronavirus outbreak. The pandemic created vast tailwind for giants, especially Microsoft by inciting shifts in corporations’ behavior which are currently outliving health crisis. financial analysis this firm aimed to develop thorough centered its corporate history, market summary, statements (income statem...

The purpose of this research was socioeconomicanalysis of farms using primary data in two villages of Mymensingh Sadar. A total of 60 farms including 20 small, 20 medium and 20 large were randomly selected for the study. Socioeconomic analysis showed that indebtedness was higher in large farms than those of small and medium ones. Large farms also engaged more in farm activities than others. All...

The IASB comprehensive income project extends the ‘fair value’ measurement concept from the balance sheet into the income statement. This article extends prior research, primarily based on Anglo-Saxon countries, by using a comprehensive data set of 56,700 European firm years over sixteen countries. We find that other comprehensive income provides incremental information to investors – due to un...

In a recent working paper, Plesko (1999) uses confidential tax return data to evaluate alternative measures of corporate average and marginal tax rates and concludes “The results suggest that commonly used measures of average tax rates provide little insight about annual corporate tax burdens, and may introduce substantial bias into statistical models. Marginal tax rate proxies perform better, ...

Understanding financial statements is imperative for better management of corporations, while system dynamics (SD) offers dynamic modeling and simulation skills for better strategies of management. This paper tries to present a consolidated principle of accounting system dynamics on the basis of simple principles from SD and accounting system. It is, then, specifically applied to model corporat...

Last month, in this magazine, this author argued in Fixing Financial Statements: Financial Statement Overhaul that the traditional formats of the primary financial statements—income statement, balance sheet, and cash flow statement—need major redesign to again be useful for meaningful financial analysis, decision-making and value creation. Since the fundamental objective of a business is to inc...