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, 2009 EBITDA and EBITDA multiples were widely used during the dot-com era, but fell out of favor in the U.S. in recent years. EBITDA is not an accepted measure under U.S. generally accepted accounting practices (GAAP). However, EBITDA and EBITDA multiples continue to be widely used in Europe, partly driven by increased flexibility in this regard under IFRS ...
Benton E Gup
exaly +4 more sources
The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA): Assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-listed companies [PDF]
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
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Das EBITDA in der Bonitätsbewertung [PDF]
, 2023 Die vorliegende Arbeit lässt sich im Bereich der Bonitätsbewertung einordnen. Es gibt bisweilen kein gängiges System, mit welchem eine Debt Capacity oder eine Bonitätsbewertung ermittelt wird. In der Praxis erfolgt oftmals die Vereinfachung dieser Bewertung anhand des EBITDA. Mit dieser Arbeit soll untersucht werden, ob diese Vereinfachung sinnvoll ist.
Pröll, Jonathan
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Comparing production metrics and financial efficiency in production-limited dairy herds [PDF]
JDS CommunicationsThis retrospective observational study examined the relationships between production metrics and financial efficiency on dairy farms operating within a production-limited system in Canada.
C.R. Church +4 more
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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 +3 more sources
Comparação entre os indicadores EVA e EBITDA em cooperativa agropecuária [PDF]
Revista de Gestão e Organizações Cooperativas, 2019 Objetiva comparar a trajetória mensal do EVA e do EBITDA ao longo de 2016 numa cooperativa agropecuária. Foi utilizada metodologia classificável como descritiva, qualitativa e no formato de estudo de caso.
Ivanir Rufatto, Rodney Wernke
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Revista de Contabilidad y Tributación. CEF, 2012 En este artículo se intenta explicar de una forma sencilla a la vez que rigurosa qué es lo que representa este acrónimo convertido por analistas y prensa especializada probablemente en uno de los términos más utilizados del lenguaje financiero de los últimos años.
Amador Fernández, Sotero
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Revista Ambiente ContábilPurpose: To identify the types of EBITDA and locations disclosed by publicly traded companies in Brazil. Methodology: The study is documental, with data from the annual reports of Brazilian listed companies, using statistical techniques of univariate
Shaiane Pisa Kistner +1 more
doaj +2 more sources
SAGE OpenThis study was motivated by the recent prevalence of valuation professionals utilizing EBITDA measures as part of their equity valuation strategies. To examine the impact of such valuation measures on share price variations, we developed a variant of the
Danie Schutte
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Finanzas conductuales: el EBITDA moral [PDF]
, 2018 Un reciente estudio sobre inversionistas, gestores de fondos de inversión y brokers de bolsas latinoamericanas demuestra que la ética y las condiciones deontológicas no tienen casi ninguna incidencia en las decisiones de inversión de los ejecutivos que dominan un 80% de las carteras que componen los mercados de valores regionales; y que los códigos de ...
Schwarz Díaz, Max
openaire +2 more sources