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Računovodstvo i financije, 2020
EBITDA je računovodstvena mjera uspješnosti operativnog poslovanja koju koriste menadžeri i investitori jer pruža relevantne i korisne informacije o poslovanju poduzeća. Poduzeća koja posluju unutar naftne industrije izložena su značajnom utjecaju promjene cijena nafte što se odražava na iskazivanje EBITDA-e.
Stipić, Jelena +2 more
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EBITDA je računovodstvena mjera uspješnosti operativnog poslovanja koju koriste menadžeri i investitori jer pruža relevantne i korisne informacije o poslovanju poduzeća. Poduzeća koja posluju unutar naftne industrije izložena su značajnom utjecaju promjene cijena nafte što se odražava na iskazivanje EBITDA-e.
Stipić, Jelena +2 more
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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 ...
Brouwer, A.J., Gup, B.E.
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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 ...
Brouwer, A.J., Gup, B.E.
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EBITDA Disclosure and Overinvestment in Capital
SSRN Electronic Journal, 2014This paper investigates the association between firms’ EBITDA reporting practices in earnings announcements and their capital investment decisions. I find that firms that include EBITDA in their earnings announcements over-invest in capital, are smaller, and have lower market-to-book ratios and lower profitability than non-EBITDA-reporting firms. These
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EBITDA - mjera održive dobiti ili fikcija?
2016U analizama finansijskog zdravlja i vrednosti privrednih društava investitori i analitičari u poslednjih 30-tak godina sve više pažnje poklanjaju, pored neto dobiti, prihoda i novčanog toka i pokazatelju EBITDA. Međutim, pokazatelj EBITDA, pored brojnih prednosti, u sebi krije mnoge zamke koje analitičara mogu navesti na pogrešno zaključivanje.
Muminović, Saša +1 more
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EBITDA and Managers' Investment and Leverage Choices
Contemporary Accounting Research, 2018ABSTRACTEBITDA is a commonly used performance measure for (i) valuation, (ii) debt contracting, and (iii) executive compensation. The widespread use of EBITDA by stakeholders may induce managers to focus their attention on EBITDA. Since EBITDA excludes various expenses, managers who fixate on EBITDA may underweight the excluded expenses when ...
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Creative Accounting, EBITDA, and Core Earnings
2004Many companies are prone to use financial levers, such as gains from their pension funds, to boost reported profits. Until recently, this was a legal accounting practice, but many investors say it gave an overly rosy view of company results. After the 1999–2002 problems, increased scrutiny of accounting practices means that companies have to be very ...
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The Learning Way to EBITDA Improvement
2021Torbjørn Hekneby, Daryl John Powell
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