CVA. The Cash Value Added - modern estimate of company effectiveness [PDF]
Artykuł omawia podstawy teoretyczne miernika CVA – Cash Value Added. Koncepcja CVA jest zbliżona do EVA – Economic Value Added, ponieważ zarówno przy obliczaniu jednego jak i drugiego wskaźnika porównywane są wielkości faktycznie zrealizowane z ...
Jagiełło, Krzysztof
core
An Efficient Code‐Based One‐Time Blind Signature Scheme for Electronic Forensics
We propose a one‐time blind signature scheme based on coding theory, which is improved on the basis of the SHMWW protocol. By adding two blinding factors, the anonymity of users is protected. The analysis proves that the scheme is secure and meets the requirements of completeness, blindness, and one‐more unforgeability. Under the 128‐bit security level,
Haiyan Xiu +4 more
wiley +1 more source
Failing Faithful Representations of Financial Statements: Issues in Reporting Financial Instruments
Both the International Financial Reporting Standards (IFRS) and the codified accounting standards (ASC) for the US GAAP categorize hedging relationships as falling into several buckets. The two buckets of relevance in this paper are (i) hedging the volatility of fair values, and (ii) hedging the volatility of future cash flow.
A. Rashad Abdel‐khalik
wiley +1 more source
PENGARUH ECONOMIC VALUE ADDED (EVA) DAN CASH VALUE ADDED (CVA) TERHADAP MARKET VALUE ADDED (MVA) PADA PERUSAHAAN YANG TERDAFTAR DI BEI [PDF]
PENGARUH ECONOMIC VALUE ADDED (EVA) DAN CASH VALUE ADDED (CVA) TERHADAP MARKET VALUE ADDED (MVA) PADA PERUSAHAAN YANG TERDAFTAR DI BEI
PAMELA SIMATUPANG, CHRISTINE +1 more
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Pengaruh Economic Value Added (EVA), Market Value Added (MVA), Financial Value Added (FVA) dan Cash Value Added (CVA) terhadap Harga Saham: Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 [PDF]
The development of the banking world in Indonesia is very dynamic and modern. Shortly after the discovery of the initial case of corona in Indonesia in 2020, the giant bank sank with the JCI dropping by around 5% and there was a stop of around 30 ...
Ismayati, iis +3 more
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In this article we analyze the relevance of EVA (Economic Value Added) as a tool for measuring value added, as well as its usefulness as an indicator in choosing investment projects.
Hernán Herrera Echeverry
doaj
Recognizing Macroeconomic Fluctuations in Value Based Management [PDF]
Value Based Management (VBM) has become a common tool for ex ante and ex post evaluation of corporate strategies and projects from the perspective of shareholder value maximization (SVM).
Oxelheim, Lars, Wihlborg, Clas
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Corporate cash-holding decisions: Amman stock exchange [PDF]
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
core +5 more sources
USING ECONOMIC VALUE ADDED (EVA) TO EXAMINE FARM BUSINESSES [PDF]
The four profitability measures recommended by the Farm Financial Standards Task Force have limitations for examining wealth creation. Non-farm corporations, by contrast, have started to use Economic Value Added (EVA) to measure wealth creation.
Ibendahl, Gregory A., Fleming, Ronald A.
core
Economic value added versus cash value added: the case of companies in transitional economy, Poland
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.
Md. Abul Kalam Siddike
core

