效率分析关系中商业与金融杠杆的上市公司是生产钢股份在证券市场上不能开越南ANALYSIS¬PROFITABLITY打印RELATION大金融LEVERAGE OF据《STEEL MANUFACTURING COMPANIES吧VIETNAMESE STOCK地区市场到了

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.0420232

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引用次数: 0

摘要

分析企业效率与财务杠杆的关系是企业财务分析的一个基本环节。使用ROI、ROA、ROE、ROS、EPS、DC等指标，可以帮助评估与管理人使用债务有关的资本、资产、成本的经济盈利能力。近期，越南钢铁生产股份公司受到世界经济衰退和新冠肺炎疫情的影响，2019-2022年的生产经营活动结果出现了许多波动和异常。本文对越南上市的3家钢铁制造股份公司的经营业绩与财务杠杆的关系进行了研究。通过分析，为这些企业在未来一段时间内提高经营效率和合理的财务杠杆提供了解决方案。关键词:经营绩效分析，钢铁制造企业，财务杠杆。JEL分类:M00, M10, M21

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PHÂN TÍCH HIỆU QUẢ KINH DOANH TRONG MỐI QUAN HỆ VỚI ĐÒN BẨY TÀI CHÍNH CỦA CÁC CÔNG TY CỔ PHẦN SẢN XUẤT THÉP NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM ANALYSIS ON¬ PROFITABLITY IN RELATION TO FINANCIAL LEVERAGE OF PUBLIC STEEL MANUFACTURING COMPANIES ON VIETNAMESE STOCK MARKET

Analyzing business efficiency in relation to financial leverage comprises a fundamental segment in enterprises financial analysis. The use of indicators such as ROI, ROA, ROE, ROS, EPS, DC can help the evaluation of economic profitability of capital, assets, costs in relation to the use of debt of the administrator. Vietnam's steel production joint stock companies have recently been affected by the world economic recession and the covid 19 epidemic, and the results of production and business activities over the years 2019-2022 have had many fluctuations and abnormalities. The author's article studies the business performance of 3 steel manufacturing joint stock companies listed on the Vietnamese stock market in relation to financial leverage. Through the analysis, the authors give recommendations on using solutions to improve business efficiency and reasonable financial leverage for these enterprises in the coming time. Keywords: business performance analysis, steel manufacturing companies, financial leverage. JEL Classification: M00, M10, M21

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.