Economic Value Added Versus Cash Value Added: The Case of Companies in Transitional Economy, Poland [PDF]
The International Journal of Banking and Finance, 2006 This paper examines the application of the increasingly popular economic value added (EVA) and cash value added (CVA) measures of financial performance of private and publicly-traded firms. EVA and CVA are measured for a sample of Polish firms.
Edward Urbanczyk +2 more
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The Review of Information Content of Cash Value Added (CVA) in Relation to Annual Stock Return: Comparative Analysis with Operating Profit (OP) and Operating Cash Flow (OCF) [PDF]
مطالعات تجربی حسابداری مالی, 2004 In order to examine information content of three performance measures of CVA, OP, OCF, we pose two questions as follows: 1. Does Cash Value Added (CVA) explain annual stock return variations better than Operating Profit (OP) and Operating Cash Flow (OCF)?
Iraj Noravesh, Mehdi Heidari
doaj +1 more source
Estimating the Value Added by Big 8/6/5 Auditors Using Earnings and Cash Response Coefficients
Accounting Research Journal, 2005 This paper estimates the value added by Big 8/6/5 auditors after controlling for the permanent and non‐permanent impact of earnings and cash flows using linear and nonlinear (arctan) regression models. The linear model shows significant value added for industrial firms that utilise Big 8/6/5 auditors; while an arctan model shows that large auditors ...
Stevenson-Clarke, P, Hodgson, A
core +5 more sources
Corporate cash-holding decisions: Amman stock exchange [PDF]
, 2013 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.Using a panel data analysis of a sample of 80 listed non-financial Jordanian firms during the period from 2000 to 2011, we investigated the corporate cash ...
Al Zoubi, Tariq
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Cash Benchmarking For Integrated Health Care And Human Services Interventions: Finding The Value Added [PDF]
Health Affairs, 2020 Health-related social needs, which include food insecurity, housing instability, and lack of transportation, are strongly associated with poor health outcomes, more health care use, and higher health care spending. Integrating human services that address health-related social needs into health care may address these issues.
Seth A, Berkowitz +2 more
openaire +2 more sources
Comparative Assessment of Economic and Accounting Performance Measures Ability in Explaining Value of Companies Listed in Tehran Stock Exchange [PDF]
تحقیقات مالی, 2013 In this paper the ability of economic and accounting performance measures in explaining values of companies have been evaluated. Economic value added, refined economic value added and market value added are as economic performance measures and net income,
Fereydun Rahnamay Roodposhti +1 more
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Financial Innovation for Assessing the Enterprise Capitalization [PDF]
Облік і фінанси, 2019 Capitalization is one of the most popular criteria for assessing the success of the functioning and development of a business, because it widely characterizes the existing potential of an enterprise, the possibilities and prospects of its use.
Oksana Melnyk
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Effect of Accrual-based and real Earnings Management on Firm Value: A Case Study of Companies listed on the Tehran Stock Exchange [PDF]
تحقیقات مالی, 2021 Objective: To attract investors, firms should keep their values attractive. If the value of the company decreases, the trust of investors in the company will also decrease.
Younes Nobakht, Melek Acar
doaj +1 more source
Long-run corporate tax avoidance: Evidence from Tehran Stock Exchange [PDF]
Accounting, 2016 The primary objective of this research is to investigate the relationship between tax avoidance, income and cash held in companies listed on the Tehran Stock Exchange from 2009 to 2013.
Mehran Matinfard +1 more
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