Results 31 to 40 of about 17,768,325 (308)
Retained Earnings, and Book-to-market in the Cross Section of Expected Returns in Tehran Stock Exchange Market [PDF]
The book-to-market ratio is known as an anomaly variable in the financial literature. This variable has a high explanatory power in predicting the returns of companies in different capital markets across world; But understanding why it has the power to ...
Gholam Reza Keshavarz Haddad +1 more
doaj +1 more source
WHETHER BOOK TAX DIFFERENCES AFFECT THE PRICE BOOK VALUE? [PDF]
The objective of the study was to describe book tax different influence towards price book value. The study was an explanatory study with quantitative approach. The setting of the study was manufacturing companies listed in Indonesian Stock Exchange. The
Ranatarisza M.M.
doaj +1 more source
When a firm has a target capital structure, it is usually in a book-value term rather than a market-value one as normally assumed in standard finance textbooks.
Piyapas Tharavanij
doaj +1 more source
Valuing Companies with a Fixed Book-Value Leverage Ratio [PDF]
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
The items of information within the financial statements are presented with a general purpose, in order to satisfy the needs of all categories of users but, in this paper, we decided that, starting from the financial statements, we could approach the ...
Aristita Rotila
doaj +1 more source
Studi penentu nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI
Tujuan penelitian untuk mengetahui seberapa berpengaruhnya Kepemilikan Manajerial (KM) dan Debt To Equity Ratio (DER) terhadap Price To Book Value (PBV) dengan Dividend Payout Ratio (DPR) sebagai variabel moderating.
Lusiana Lusiana +4 more
doaj +1 more source
The Value Relevance of Dividends, Book Value and Earnings [PDF]
This paper compares the value relevance of book value and dividends versus book value and reported earnings. Our work is motivated by recent research including Ohlson (1995), Feltham and Ohlson (1995), Bernard (1995), Burgstahler and Dichev (1997), Collins, Maydew and Weiss (1997), Barth, Beaver and Landsman (1998) and Hand and Landsman (1999).
Richard P. Brief, Paul Zarowin
openaire +1 more source
A comparison of the value relevance of interim and annual financial statements
Background: This study tests the value relevance of interim accounting information. The study also explores whether the value relevance of annual and interim financial statements has changed over time.
Mbalenhle Zulu +2 more
doaj +1 more source
ABSTRACT Introduction Peritoneal dialysis (PD) is an established home‐based kidney replacement therapy (KRT), but its uptake remains low in Japan. We evaluated whether individualized education in a dedicated outpatient clinic was associated with the initiation of PD.
Yasuko Ito +7 more
wiley +1 more source
MagmaFlow: A desktop platform for artificial intelligence‐driven expression analysis
MagmaFlow is a free, no‐code platform for gene expression analysis. It generates interactive volcano plots, links genes to literature, pathways, and diseases, prioritizes candidates using millions of publications, identifies affected biological processes, builds network diagrams, and exports publication‐ready figures and reports for macOS and Windows ...
Carlos E. Buss +7 more
wiley +1 more source

