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Some of the next articles are maybe not open access.
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.
exaly +3 more sources
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.
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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.
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Das EBITDA in der Bonitätsbewertung
2023Die 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.
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Financial Analysts Journal, 2017
Over the last thirty years there has been a strong positive trend in the magnitude of amortization charges, due to both economic and accounting changes. This trend has accelerated over the last decade, following the implementation of a revised accounting standard for business combinations.
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Over the last thirty years there has been a strong positive trend in the magnitude of amortization charges, due to both economic and accounting changes. This trend has accelerated over the last decade, following the implementation of a revised accounting standard for business combinations.
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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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