Results 231 to 240 of about 23,604 (257)
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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
openaire   +3 more sources

Integration of Net Present Value (NPV), Economic Value Added (EVA), and Free Cash Flows (FCF)

SSRN Electronic Journal, 2009
To date, ignorance seems to persist about the link between these three concepts. The reason is probably that there is no unequivocal demonstration of the relationship between the concepts of Economic Value Added (EVA), Free Cash Flows (FCF) and the well-known traditional method of the Net Present Value (NPV).
openaire   +1 more source

Economic Value Added as the Primary Engine of Corporate Valuation: Cash Flows as Representations, Not Sources, of Value

SSRN Electronic Journal
This paper reframes Economic Value Added (EVA) from a supplementary performance metric into the primary engine of corporate valuation. Contrary to conventional discounted cash-flow (DCF) methodologies-which treat cash flows as the origin of value-this study demonstrates that cash flows are derivative representations of underlying operating economics ...
openaire   +1 more source

CVA Cash Value Added - nowoczesny miernik oceny efektywności gospodarowania przedsiębiorstw

2004
The article shows a formula for the CVA- the Cash Value Added and the range of its use in a company. This metrics is worth the interest as contrary to most metrics used to determine the value growth for the shareholders; it does not rely on the accounting but on the cash flow.
openaire   +1 more source

The Effect of Value-Added Tax on Cash Flow in the UAE Small Business

Purpose: The decision to implement Value-added tax (VAT) was issued as part of a set of necessary measures taken to protect the United Arab Emirates (UAE) economy and overcome the unprecedented financial and economic repercussions in the best possible way.
openaire   +1 more source

On earnings and cash flows as predictors of future cash flows

Journal of Accounting and Economics, 2022
Ray Ball, Valeri V Nikolaev
exaly  

Cash Value Added - Relevance Lost!

Controlling & Management Review, 2018
openaire   +1 more source

Der Cash Value Added

WiSt - Wirtschaftswissenschaftliches Studium, 2008
openaire   +1 more source

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