Results 1 to 10 of about 560 (171)
The value relevance of EBITDA and book values: Evidence from the Johannesburg Stock Exchange
Journal of Economic and Financial Sciences, 2023 Orientation: This paper stems from Ohlson’s valuation framework, where residual income as a variable was substituted by the non-Generally Accepted Accounting Practices (GAAP) measure of earnings before interest, taxes, depreciation and amortisation ...
Ronald Nhleko +2 more
doaj +1 more source
Journal of Economic and Financial Sciences, 2020 Orientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable.
Mattheus T. Mey, Christiaan Lamprecht
doaj +1 more source
Revista Ambiente Contábil, 2023 Purpose: To identify the variables responsible for the methodological divergences causing incompatibilities in the EBITDA disclosed by the companies listed on B3, related to errors in data collection and undue changes in the formula by the conciliation ...
Shaiane Pisa Kistner +1 more
doaj +1 more source
M&A valuation for going concern: A case study using Samsung electronics’ adjusted EBITDA Multiple
Cogent Business & Management, 2023 This study analyzes the limitations of EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) Multiple from the perspective of the going concern principle.
Jee Woung Hong +2 more
doaj +1 more source
Revista Ambiente Contábil, 2023 Objetivo: Identificar as variáveis responsáveis pelas divergências metodológicas causadoras de incompatibilidades nos EBITDA divulgados pelas companhias listadas na B3, relacionadas a erros na coleta de dados e a alterações indevidas na fórmula por parte
Shaiane Pisa Kistner +1 more
doaj +1 more source
Финансы: теория и практика, 2023 The subject of the study is modernization of budget relations based on horizontal decentralized connections. The relevance of the study is mitigation of the shortcomings and risks in 2023, especially the tax on excess profits of previous years.
T. N. Burdelova
doaj +1 more source
The comparative assessment based on EBITDA indicators of the activities of the holding’s divisions [PDF]
E3S Web of ConferencesThis article presents an example of using EBITDA and EBITDA MARGIN for a comparative analysis of the activities of the company's divisions. The article describes the basic model for calculating the indicators and discusses in detail the adjustments to ...
Strelnik Evgeniya +4 more
doaj +1 more source
A influência da suavização no Value Relevance do Ebitda padronizado e Ebitda divulgado
International Journal of Scientific Management and Tourism, 2023 O presente estudo teve como objetivo observar o value relevance do EBITDA Padronizado pela Comissão de Valores Mobiliários (CVM) e o EBITDA Divulgado nos Press Releases das companhias brasileiras de capital. Para realizar a análise se utilizou as informações reportadas pelas empresas entre os anos de 2012 e 2021, compondo assim um total de dez ...
Antonio Martins Do Nascimento Neto +1 more
openaire +1 more source
Verimlilik Dergisi, 2023 Amaç: Çalışmanın amacı, şirketlerin değer yaratma esasına dayalı önemli finansal performans göstergeleri olan Serbest Nakit Akımı (FCF), Firma Değeri (EV), Firma Değeri/Faiz, Vergi ve Amortisman Öncesi Kar (EV/EBITDA) ve Fiyat/Kazanç (P/E) aralarındaki ...
Emre Yılmaz, Yaşar Köse
doaj +1 more source
Revista Eniac Pesquisa, 2022 O propósito deste artigo é investigar as modificações apresentadas pela International Financial Reporting Standarfs (IFRS 16) – Leases e os efeitos que essa norma, com início a partir de 01 de janeiro de 2019, causou nas informações financeiras de três ...
Filipe Leite da Silva Botelho +1 more
doaj +1 more source