The ratio of total value added attributable to labor, or labor’s share, has been declining in Japan in recent years. (See Exhibit 1.) Kaldor postulated as one of his “stylized facts” that the share was stable overtime in many countries around the world. The ratio, however, has exhibited significant fluctuations in Japan and has been used as an important benchmark that helps account for various ...

This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...

The paper studies the impact of bank specific, industry specific and macroeconomic factors affecting profitability of Indian Banks in a dynamic model framework. The persistence of bank profits and endogeneity of the factors have been accounted for using Generalised Method of Moments (GMM) as suggested in Arellano & Bond, 1991.The panel data for the study have been obtained from 42 Indian Schedu...

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...

Abstract The purpose of this study is to analyze the market structure general insurance industry in Indonesia and effect share, operating expenses income (OEOI), debt ratio(DR) on profitability measured by return assets (ROA). This uses panel data regression analysis with Chow Hausman test determine best model. a combination cross-section data, which consists 11 companies, time-series five year...

This study aims to determine the performance of return on assets, ratio operating expenses income, equity, and non-performance Financings in next 10 years. research method uses a quantitative descriptive predict growth Islamic banking profitability. The population sample used pre-merger Bank Rakyat Indonesia Syariah. data is financial reports for ROA values every year from 2010-2020. results sh...

National university hospitals are not different from private hospitals as the public role played by the former is not clearly defined in Korea. They have to compete with other general hospitals in the same region [1]. The introduction of the nationwide Korea Express Train has increased accessibility to medical institutions in the metropolitan area since 2003. This has resulted in an increased n...

The purpose of this study was to find out and analyze the Financial Performance Regional Drinking Water Companies in Kupang Regency terms financial ratios (liquidity ratios, solvency activity profitability ratios) for 2018 – 2020. data needed are reports. collection techniques used documentation interviews. analysis technique is ratio based on Decree Minister Home Affairs Number 47 1999. perfor...