Do State-Owned Enterprises Cooperate with Suppliers? Performance Analysis in the Korean Case

Kim, So Yeon; Shin, Hyun-Han; Yu, Seungwon

doi:10.1080/1540496x.2018.1540977

Cited by 3 publications

(2 citation statements)

References 18 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…e existing research on gross profit and gross profit margin mainly focuses on enterprise performance evaluation and prediction. e research of enterprise performance evaluation usually takes gross profit and gross profit margin as the basic indicators to reflect enterprise performance, studies the factors affecting enterprise performance, and explores new enterprise performance evaluation methods on this basis [4,[19][20][21][22][23][24][25][26][27][28][29][30]. e research on enterprise performance prediction also takes gross profit and gross profit margin as the indicators to reflect the basic profitability of enterprises.…”

Section: Regression Resultsmentioning

confidence: 99%

How Is Gross Profit Margin Overestimated in China?

Shi

Huang

et al. 2021

Journal of Mathematics

View full text Add to dashboard Cite

At present, the index of gross profit margin is overestimated in China. However, this problem has not attracted enough attention. This paper explores the theoretical limitations of the current revenue that lead to the overestimation of the gross profit margin. Then, we present the concept of revenue to correct the limitations of the current revenue. Moreover, we test the impact on the information content of gross profit margin under revenue caliber. The findings are as follows: (1) The current revenue includes some unrealized items such as in-price tax, so it is not completely consistent with the definition of revenue from the perspective of accounting, which will lead to the overestimation of gross profit margin. Therefore, the current revenue should exclude the in-price tax, bad debt loss, and cash discount in order to obtain the revenue. The gross profit margin based on the revenue can reflect the profitability of the company’s basic business more objectively. (2) The empirical test shows that the gross profit margin based on the revenue has higher information content compared with the gross profit margin based on the current revenue. (3) The current gross profit margin is overestimated by 1.36 percentage points because of the limitations of the current revenue.

show abstract

Section: Regression Resultsmentioning

confidence: 99%

How Is Gross Profit Margin Overestimated in China?

Shi

Huang

et al. 2021

Journal of Mathematics

View full text Add to dashboard Cite

show abstract

“…The linear regression method is often used in the study of quantitative relationship. Using performance analysis, So et al (2018) examined the cooperation between SOEs and their suppliers. Otekunrin et al (2018) used multiple regression analysis which is limited to the use of data taken from the selected financial statement.…”

Section: Literature Reviewmentioning

confidence: 99%

Prediction of return on equity of the energy industry based on equity characteristics

Yang

Wang

2023

Front. Energy Res.

View full text Add to dashboard Cite

We take the return on equity of energy enterprises as the research object to predict it. Our research adopts a new framework to solve multivariable time series problems. Compared to a single regression model, this model focuses more on the results of the regression equation rather than the coefficients of each indicator. Compared to the single machine learning regression method, this model can use the two-way encoder representation of the Transformers model to embed text data into the data, and then use the XGBoost model for regression model processing after PCA dimensionality reduction processing, thereby improving the accuracy of model prediction. Comparative experiments have verified that the method we use has advantages in terms of prediction accuracy.

show abstract

The Impact of Government Performance Evaluation on Environmental Performance in Organizations

Shin

Kim

2023

Public Performance & Management Review

View full text Add to dashboard Cite

Do State-Owned Enterprises Cooperate with Suppliers? Performance Analysis in the Korean Case

Cited by 3 publications

References 18 publications

How Is Gross Profit Margin Overestimated in China?

How Is Gross Profit Margin Overestimated in China?

Prediction of return on equity of the energy industry based on equity characteristics

The Impact of Government Performance Evaluation on Environmental Performance in Organizations

Contact Info

Product

Resources

About