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STOCK MARKET REACTIONS TO COVID-19: THE CASE OF NYSE [PDF]
Analele 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
Mathematics, 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
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Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [PDF]
مطالعات تجربی حسابداری مالی, 2018 To explain the estimation of conservatism as a limiting covenant in accounting, the current paper discussed Basu (1997) conservatism model and Nichols (2010) generalized conservatism model and examined the problems about these models as regards the ...
Farhad Fallahnezhad +2 more
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IFRS 9 adoption and the value relevance of accounting information: Evidence from the banking sector [PDF]
Accounting and Financial ControlType of the article: Research Article The objective of adopting a new International Financial Reporting Standard (IFRS) is to enhance the value relevance of accounting information.
Jasman Jasman +6 more
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Deferred tax analysis and impact on firm's economic efficiency ratios
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005 Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the ...
Hana Bohušová, Patrik Svoboda
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CECCAR Business Review, 2021 In this article, we aim to present accounting and fiscal aspects regarding valuation allowances for tangible fixed assets and intangible assets, for inventories and receivables.
Elena STĂNCIULESCU
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The Effect of Brand on Increasing Firms' Value
Tikrit Journal of Administrative and Economic Sciences, 2023 This study’s main goal is to assay how intangible assets, specifically the value of brands, affect firm value and the difference between book value (BV) and market value (MV). Excel as one of the software has been used to calculate ratios such as the B/M
Farhad Rafaat Ali Al-Kake
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Modifications on Book-Valued Ratios
International Journal of Business and Economic Sciences Applied Research, 2022 Purpose: In this paper we try to explain US stock market variations and cash flow fundamentals by employing three different book-valued based ratios. First, we explore the explanatory capacity of the simple book-market ratio on time-varying expected returns, and procced on altering its construction so as to enhance its performance.
openaire +2 more sources
Searching for value relevance of book value and earnings: a case of premium vs. discount firms [PDF]
, 2012 We examine the premium/discount firm characteristic that fundamentally affects the value relevance of two key accounting line items, earnings and book values.
Karim, K. +3 more
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Valuing Companies with a Fixed Book-Value Leverage Ratio [PDF]
SSRN Electronic Journal, 2005 We develop valuation formulae for a company that maintains a fixed book-value leverage ratio and claim that it is more realistic than to assume, as Miles-Ezzell (1980), a fixed market-value leverage ratio. The value of tax shields depends only on the present value of the net increases of debt.
openaire +3 more sources