Results 221 to 230 of about 23,604 (257)
Some of the next articles are maybe not open access.
Cash Value Added - A New Method For Measuring Financial Performance
SSRN Electronic Journal, 1998The biases in accounting causes management to choose inappropriate investment strategies since manager is influenced by their inaccurate perception of successful and unsuccessful businesses. Management needs a model that bridges the gap between measurement of historic financial performance and investment evaluation in order to make better strategic ...
Erik Ottosson, Fredrik Weissenrieder
openaire +1 more source
Financing Value-Added Tax Cash Flows.
Journal of the American Taxation Association, 1991Abstract Despite the numerous value-added tax (VAT) proposals considered by Administrative and Congressional policy makers, no prior empirically-based comparative study has been made of the cash-flow effects of a broad range of VATs on individual companies.
openaire +1 more source
SSRN Electronic Journal, 2009
The operating cash flow (FCO) is the financial results produced by the assets directly identified with the activity of the company. It is obtained in the Statement of Cash Flows in the first group of operations: operating activities. Through this, one can calculate a liquidity ratio than that obtained with elements of the Balance Sheet. In this context,
Idalberto José das Neves Júnior +2 more
openaire +1 more source
The operating cash flow (FCO) is the financial results produced by the assets directly identified with the activity of the company. It is obtained in the Statement of Cash Flows in the first group of operations: operating activities. Through this, one can calculate a liquidity ratio than that obtained with elements of the Balance Sheet. In this context,
Idalberto José das Neves Júnior +2 more
openaire +1 more source
Integrating The Abc Method Of Costs Calculation And Cash Value Added [PDF]
Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi, 2010 In our paper we intend to explore the possibility of integrating the ABC method of cost calcula-tion with cash based value measure, i.e. the Cash Value Added. Our purpose is to develop an instrument for the management of productive companies that will allow them to administrate the proc-ess of value creation at the level of individual products or ...
Marius Sorin Dinca, Gheorghita Dinca
openaire
TAXATION OF FINANCIAL SERVICES UNDER A VALUE-ADDED TAX: APPLYING THE CASH-FLOW APPROACH
National Tax Journal, 1997Financial services have generally been exempt under value- added tax (VAT ) systems due to the inability to identify the appropriate tax base, which is hidden in the financial margin. A cash-flow VAT approach represents one means of defining this tax base in a way that is compatible with credit-invoice VATs.
Poddar, Satya, English, Morley
openaire +2 more sources
Koncepcja Cash Value Added w zarządzaniu wartością przedsiębiorstwa
Przegląd Organizacji, 2000Koncepcja Cash Value Added w zarządzaniu wartością ...
openaire +1 more source
EVA and Cash Value Added Do NOT Measure Shareholder Value Creation
2001We analyze 582 American companies using EVA, MVA, NOPAT and WACC data provided by Stern Stewart. For each of the 582 companies, we have calculated the 10-year correlation between the increase in the MVA (Market Value Added) each year and each year's EVA, NOPAT and WACC.
openaire +1 more source
Indonesian Journal of Banking and Financial Technology
This study seeks to investigate and validate the effect of Economic Value Added (EVA), Market Value Added (MVA), Cash Value Added (CVA), and Operating Cash Flow (OCF) on stock returns at PT Bank Rakyat Indonesia, Tbk for 2014–2023. Data were sourced from financial reports and trading summaries on the Indonesia Stock Exchange, with a full sample method ...
Prihatiningsih Prihatiningsih +2 more
openaire +1 more source
This study seeks to investigate and validate the effect of Economic Value Added (EVA), Market Value Added (MVA), Cash Value Added (CVA), and Operating Cash Flow (OCF) on stock returns at PT Bank Rakyat Indonesia, Tbk for 2014–2023. Data were sourced from financial reports and trading summaries on the Indonesia Stock Exchange, with a full sample method ...
Prihatiningsih Prihatiningsih +2 more
openaire +1 more source
Journal of Testing and Evaluation, 2018
Abstract Traditional accounting-based performance measurement systems often fail to account for changes in firms’ economic substances. Scholars have argued that market value added and cash value added methods are better value-based performance measurement systems that accurately reflect economic substance.
openaire +1 more source
Abstract Traditional accounting-based performance measurement systems often fail to account for changes in firms’ economic substances. Scholars have argued that market value added and cash value added methods are better value-based performance measurement systems that accurately reflect economic substance.
openaire +1 more source
A method for measurement of financial performance based on cash flow: Cash value added
2014Firmaların geleneksel finansal performans ölçütlerinin hesaplamalarında sermaye maliyetini dikkate almamaları, hatalı finansal kararların alınmasına sebep olabilmektedir. Bu sakıncayı ortadan kaldırabilmek için sermaye maliyetini dikkate alarak finansal performansı, faaliyet nakit akımı ile duran varlık yatırımları ve bu varlıklara yapılan yatırım ...
ÖZTÜRK, M. Başaran +1 more
openaire +1 more source