Journal of international financial management and accounting pdf

OA Fee. OA Publishing. Copyright Owner. Publisher Deposit. Published Version [pathway b]. Editor in Chief Hussain , Mostaq M. A few essentials for publishing in this journal Submitted articles should not have been previously published or be currently under consideration for publication elsewhere.

Conference papers may only be submitted if the paper has been completely re-written more details available here and the author has cleared any necessary permissions with the copyright owner if it has been previously copyrighted. Briefs and research notes are not published in this journal. All our articles go through a double-blind review process. All authors must declare they have read and agreed to the content of the submitted article. It signifies that the companies can meet the short-term obligations at maturity without fail in every year of study.

The coefficient of variation for the industry during the study period is 0. SAIL 0. Liquidity Performance in Terms of Quick Ratio Quick ratio is a more is more penetrating test of liquidity than the current ratio. Although a high quick ratio is desirable but a high QR may suffer from fund crunch if debtors are making delay in payment. The standard deviation for the industry as a whole for the present study period is 0. It is observed from table-1 that SAIL 0. The standard deviation for the industry as a whole is 0.

Less consistency in cash and cash equivalent may be a sign of inefficient cash management. It measures how much of equity and how much of debt a company uses to finance its assets. Table-2 shows that the average of industry as a whole for debt- equity ratio is 2.

SAIL has the average debt-equity ratio of 2. On the other hand, the average debt-equity ratio for RINL is 2. SAIL has the standard deviation of 1.

But RINL has the standard deviation of 4. SAIL has the coefficient of variation of 0. It also indicates that the company is using less debt content to finance its assets and projects. In contrast, RINL possess the coefficient of variation of 1. Performance of the Companies in Terms of Interest Coverage Ratio The ratio indicates that how many times the company can pay the interest expenses out of its current profit. The ratio is one of the financial indices of creditworthiness of the concerned company.

The coefficient of variation for the industry as a whole is 1. Generally a higher ratio is considered as positive indicator of operating efficiency and good inventory management system.

High turnover ratio implies that the products of the company have the high demand in the market. But a very high ratio calls for a careful analysis. It may be indicative of underinvestment in, or very low level of inventory. Table-3 shows that SAIL 4. Performance of the Companies in Terms of Debtor Turnover Ratio Debtor turnover ratio indicates the velocity of debt collection of a company. In simple words, this ratio indicates the efficiency of the companies in debt collection.

It is observed from the table-3 that SAIL has the average debtor turnover of In contrast, RINL has the average of The above table explains a good consistency in terms of debtor turnover as the coefficient of variation of the industry as a whole is 0. SAIL contains the coefficient of variation of 0. Downloads The impact of qualified audit opinion on stock returns: an empirical study at Amman stock exchange Rana Bayo Flees , Sulaiman Mouselli This paper aims to investigate the impact of qualified audit opinions on the returns of stocks listed at Amman Stock Exchange ASE after the introduction of the recent….

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