No abstract

The Purpose of this study is to measure the impact of capital adequacy ratio i.e., core capital ratio, supplementary capital ratio, and total capital fund ratio; financial performance i.e., return on assets and return on equity as well as their relationship. It has also focused on effect of capital adequacy ratio on financial performance of commercial banks in Nepal. Descriptive and casual comparative research design has been used in this study. It is based on secondary sources of data. The data were collected from annual audit report of twenty-six commercial banks from fiscal year 2012/13 to 2018/19 out of twenty-seven. Rastriya Banijya Bank has been excluded in this study due to the unavailability of annual audit report. Total number of observations were 182. The mean range, standard deviation, coefficient of variation, correlation analysis, and regression analysis statistical tools were used in this study. This study reveals that the return on equity is highly scattered in comparison to return on equity. Supplementary capital is highly spread in comparison to core capital ratio. There is low degree of positive relationship of return on assets with core capital ratio and supplementary capital ratio. There is low degree of positive relationship of return on equity and supplementary capital however low degree of inverse relationship in between return on equity and core capital. Core capital ratio and total capital fund ratio positively influence on return on assets and return on equity.

Not available. NCC Journal Vol. 3, No. 1, 2018, Page: 30-43

The purpose of this paper is to examine the association between Nepalese enterprises’ choice of strategic position and their cost behavior. The research design adopted in this study consists of descriptive and causal-comparative research designs to deal with the various issues raised in this study. Secondary data has been used for this study which was collected from annual audit report of concerned organization of manufacturing and hotel industrities from fiscal year 2000/01 to 2014/15. Descriptive statistics, correlation analysis, and regression analysis are different statistical tool that has been used for this study. Cost stickiness of the enterprises pursuing a differentiation strategy is higher than that of following a cost leadership strategy. This paper contributes to the literature on cost management by explaining how strategic positioning affects firms’ cost behavior using the framework of asymmetric cost behavior.

The purpose of this paper is to examine the relationship between firm strategy and bankruptcy risk. The research design consists of descriptive and causal-comparative research designs in order to deal with the various issues raised in this study. In addition, this paper uses the Altman-Z score which combines several measures of performance and risk to come up with a score that denotes the bankruptcy risk inherent in a firm. Secondary data has been used collected from annual audit report of concerned organization of manufacturing and hotel industries from fiscal year 2000/01 to 2014/15. Factor analysis, descriptive statistics, correlation analysis, and regression analysis are different statistical tools that have been used for this study. Further, cost leadership and differentiation strategies has been constructed from selling, general, and administrative expenses scaled by net sales; net sales scaled by cost of goods sold; net sales scaled by net book value of plant and equipment; and net sales scaled by net book value of plant and equipment variables through factor analysis. By regressing Altman-Z score against relevant control variables and proxies for differentiation and cost leadership strategies, this study has evaluated the relationship between bankruptcy risk and firm strategy. The analysis shows that the enterprises adopting higher selling, general and administrative expenses in association with higher gross profit margin have been pursuing differentiation strategy whereas higher investment on property, plant and equipment along with their existing value indicates that they have been following cost leadership strategy. Value of Nepalese enterprises pursuing cost leadership strategy has a positive effect on reducing bankruptcy risk while pursuing differentiation strategy has a negative effect on reducing bankruptcy risk.