Farming Types Analysis of Rice Farms by Financial Index in Agricultural Accounting

Ha, Ji‐Hyoung; Kim, Seong-Sup; Kim, Taehoo; Seo, Sangtaek

doi:10.30805/kjamp.2018.45.3.522

Cited by 1 publication

(1 citation statement)

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“…Chen (2017) constructed an industry prosperity index for China's listed companies from the perspectives of production, sales, and investment. Ha et al (2018) selected relevant indicators from manufacturing and agriculture, constructed the Korea Agricultural Accounting Index, classified the cultivation types of rice farms, and provided advice on farm consultations. In summary, the existing research applies economic accounting indexes to various fields, such as agriculture, industry and commerce, and manufacturing, and to scenarios, such as performance evaluation.…”

Section: Introduction and Literature Reviewmentioning

confidence: 99%

Accounting Index of COVID-19 Impact on Chinese Industries: A Case Study Using Big Data Portrait Analysis

Niu

Sun

et al. 2020

Emerging Markets Finance and Trade

120

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The novel coronavirus (COVID-19) outbreak has become a global pandemic and has greatly impacted the world economy. This article adopts the financial data of Listed companies in China and uses the synthetic index compilation method to compile an accounting index that captures the period before and after the COVID-19 outbreak. This index is based on big data portrait analysis and measures the impact of the COVID-19 on various Chinese industries. The study found that except for the basic industry, which was less affected by the epidemic, the rest of the industries were significantly affected by the epidemic. Besides, the costs of various industries have increased by varying degrees. The aviation, tourism and other service industries have been greatly impacted. New infrastructure, Chinese patent medicine and Internet industries have achieved great development.

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Section: Introduction and Literature Reviewmentioning

confidence: 99%