Results 11 to 20 of about 2,919,971 (278)
The impact of thin capitalization rule on tax avoidance in Indonesia
Journal of Accounting and Investment, 2023 Research aims: This study aims to investigate the impact of the thin capitalization rule on tax avoidance in Indonesia. Design/Methodology/Approach: The analysis used event study regression to overcome the problem of committed variable bias.
Muhammad Rheza Ramadhan
doaj +1 more source
Factors affecting the company's capitalization
Вестник университета, 2021 The article considers the essence of the company's market value, clarifies the concept of enterprise capitalization. The author analyses Russian and foreign studies devoted to the identification of quantitative factors that affect the market value of ...
A. O. Volodina
doaj +1 more source
Стратегические решения и риск-менеджмент, 2018 Information factor of influence on company capitalization is considered. The researches revealing mutual influence between share prices and a news background of the organization (positive, negative or neutral) are analysed.
O. A. Vladimirova
doaj +1 more source
PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA
Riset Akuntansi dan Keuangan Indonesia, 2017 This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation).
Muhammad Rheza Ramadhan +2 more
doaj +1 more source
Sensitive analysis of company market capitalization to its value changing calculated using DCF modeling and comparable companies valuation method [PDF]
, 2022 The main goal of the article is a further development of the usage of income and comparable approaches to company valuation aimed at defining market capitalization sensitivity to value changing in the conditions of dynamization of internal and external ...
Kryvovyazyuk, Igor, Burban, Oleksandr
core +3 more sources
POSSIBILITIES FOR THE MEASUREMENT OF THE INTELLECTUAL CAPITAL ON CASE OF COMPANY GORENJE D.D. [PDF]
Innovative Issues and Approaches in Social Sciences, 2020 In the article the importance of the measurement of the Intellectual capital in companies is presented. Article describe different methods of measurement.
Rosmery Idina Mendez, Mateja Gorenc
doaj +1 more source
Mathematics, 2022 Both main theories of capital cost and capital structure—the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit, the Modigliani–Miller theory—consider the payments of tax on profit once per year, while in real economy these payments are made ...
Peter Brusov +5 more
doaj +1 more source
Generalization of the Modigliani–Miller Theory for the Case of Variable Profit
Mathematics, 2021 For the first time we have generalized the world-famous theory by Nobel Prize winners Modigliani and Miller for the case of variable profit, which significantly extends the application of the theory in practice, specifically in business valuation ...
Peter Brusov +5 more
doaj +1 more source
Управленческие науки, 2016 The aim of the study was to explore how Corporate Social Responsibility (CSR) affects on company capitalization through the lens of a stakeholder approach.
I. N. Tkachenko, L. A. Ramenskaya
doaj +1 more source
Peculiar properties of the financial state of companies with falling income
Финансы: теория и практика, 2023 The recent rise in inflation in Europe, caused by the pandemic, the increase in prices for energy resources and the violation of the logistics of energy supplies, has led to a decrease in company income.
P. N. Brusov +3 more
doaj +1 more source