The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management [PDF]
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]
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
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Challenging the status quo: Steel producer case study on the enterprise value for M&A [PDF]
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
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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
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The value premium and uncertainty: An approach by support vector regression algorithm
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
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Explanatory and Predictive Power of Accounting Information for Share Prices in Tehran Stock Exchange [PDF]
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
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The Role of Market Capitalization in the Relationship Between ROA, ROE and Stock Prices in Tehran Stock Exchange [PDF]
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
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STOCK MARKET REACTIONS TO COVID-19: THE CASE OF NYSE [PDF]
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]
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
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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
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