Results 211 to 220 of about 23,604 (257)

Investment Basics XLVII. Cash value-added versus value-added: A note

Investment Analysts Journal, 2003
Ekonomiese En Bestuurswetenskappe ; Nagraadse Bestuurskool ; Please help us populate SUNScholar with the post print version of this article.
Evdm Smit
exaly   +2 more sources

FREE CASH FLOW (FCF), ECONOMIC VALUE ADDED (EVA™), AND NET PRESENT VALUE (NPV):. A RECONCILIATION OF VARIATIONS OF DISCOUNTED-CASH-FLOW (DCF) VALUATION

Engineering Economist, 2001
ABSTRACT The paper assists the user of DCF methods by clearly setting forth the relationship of free-cash-flow (FCF) and economic value added (EVA™) concepts to each other and to the more traditional applications of DCF thinking. We follow others in demonstrating the equivalence between EVA and NPV, but our approach is more general in that it links the
RONALD E. SHRIEVES, JOHN M. WACHOWICZ
exaly   +2 more sources

Value‐Added‐Tax and Corporate Cash Holdings Evidence From a Quasi‐Natural Experiment

Accounting and Finance
ABSTRACT This study examines the impact of the value‐added tax system (VAT) on corporate cash holdings. We utilise a quasi‐natural experiment provided by a tax policy reform in China, where business tax was replaced with VAT for specific companies.
Solomon Wang
exaly   +2 more sources

The Impact of Cash Holdings and Economic Factors on the Economic Value Added in the Commercial Banks

Dirasat Administrative Sciences, 2015
The purpose of this research was to investigate the impact of cash holdings and economic factors on the economic value added in the commercial banks in Jordan. This research employs panel data analysis to updated data using Jordanian commercial banks annual reports and regression analysis to examine the impact.
exaly   +2 more sources

Card or cash? Evidence regarding consumers' cooperative value‐added tax compliance

Asian Economic Journal, 2022
AbstractCashless payments discourage value‐added tax (VAT) evasion through transaction records; and they essentially require cooperation from consumers and small business owners. As indirect VAT payers, consumers' payment methods decisively influence the final VAT declaration.
Youngrok Kim, Hongyu Wan, Minjo Kang
openaire   +1 more source

Value Based Management: Economic Value Added or Cash Value Added?

SSRN Electronic Journal, 1999
What we use today to follow up a company's profitability and value creation is inconsistent with the capital market's mechanism, and what the market considers determines value--it is therefore imprecise and irrelevant. The accounting used will not any longer be a sufficient provider of financial information.
openaire   +1 more source

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