Results 1 to 10 of about 2,914,623 (335)

The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management [PDF]

open access: yesRevista de Management Comparat International, 2011
In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success.
Violeta SĂCUI, Diana Claudia SALA
doaj   +3 more sources

Relevansi Nilai Selisih Loans Book Value dan Loans Fair Value, Book Value Per Share, Earnings Per Share dan Ukuran Perusahaan [PDF]

open access: yesJurnal Akuntansi dan Keuangan, 2015
One of the impacts of IFRS convergence is the tendency to leave historical cost to the fair value primarily for financial instruments, one of which is bank loans.
Dina Bakti Pertiwi, Novrys Suhardianto
doaj   +3 more sources

Challenging the status quo: Steel producer case study on the enterprise value for M&A [PDF]

open access: yesTheoretical and Applied Economics, 2019
The purpose of this paper is to analyze the enterprise value determinants, in order to help the interested parties make correct (investment) decisions by studying industry cases of mergers and acquisitions (M&A). In order to understand and identify value-
Mădălina Viorica MANU, Ilie VASILE
doaj   +3 more sources

SHARE VALUE DIFFERENCES PT. KIMIA FARMA TBK TOWARDS THE ACQUISITION OF SHARE EVENTS IN PT. PHAPROS TBK

open access: yesJurnal Akuntansi, 2021
T This study aims to determine whether there is a difference in the value of the shares of PT. Kimia Farma Tbk. after the acquisition of PT. Phapros Tbk.
Revi Candra   +2 more
doaj   +1 more source

The value premium and uncertainty: An approach by support vector regression algorithm

open access: yesCogent Economics & Finance, 2023
Risk premium plays an important role in stock investing. Experiments have shown that value stocks typically have a higher average return than growth stocks; however, this effect persists indefinitely, even disappearing in some stages.
Bui Thanh Khoa, Tran Trong Huynh
doaj   +1 more source

Explanatory and Predictive Power of Accounting Information for Share Prices in Tehran Stock Exchange [PDF]

open access: yesمجله توسعه و سرمایه, 2009
This paper studies the impact of accounting variables include earnings, dividends and book value on share prices and their predictive power for share prices.
Shokrolah Khajavi, Ph.D   +1 more
doaj   +1 more source

The Role of Market Capitalization in the Relationship Between ROA, ROE and Stock Prices in Tehran Stock Exchange [PDF]

open access: yesJournal of Asset Management and Financing, 2019
Financial ratios analysis is considered among the most widely used tools for evaluating the performance of companies and investments. In this regard, ROA and ROE ratios are among the most important criterias.
AliAkbar Chaharmahali   +2 more
doaj   +1 more source

STOCK MARKET REACTIONS TO COVID-19: THE CASE OF NYSE [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020
The present article reports on the analysis of the degree to which the current COVID-19 pandemic has impacted on the stock market prices of the first 34 companies listed on the New York Stock Exchange (NYSE).
BATRANCEA LARISSA
doaj  

Does the information environment affect the value relevance of financial statement data? [PDF]

open access: yes, 2009
Recent studies demonstrate that the usefulness of financial statement data for valuation of stocks varies depending on specific economy- and firm-level conditions. This empirical study identifies a novel firm-level influential condition.
Burgstahler D., Mark Aleksanyan
core   +2 more sources

The Impact of the Disclosed R & D Expenditure on the Value Relevance of the Accounting Information: Evidence from Greek Listed Firms

open access: yesMathematics, 2020
Although many empirical studies have focused on R & D performance models for markets globally, the available financial information for R & D expenditure is limited.
Petros Kalantonis   +3 more
doaj   +1 more source

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