Results 181 to 190 of about 4,176 (235)

Market concentration of the Brazilian hospital medical supplementary health system. [PDF]

open access: yesBMC Health Serv Res
Westarb Cruz JA   +4 more
europepmc   +1 more source

EBITDA, EBITA, or EBIT?

SSRN Electronic 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.
openaire   +1 more source

EBITDA as a Key Indicator of Sustainability in Colombian Companies

2022
Between 2017 and 2021, the RISE model (route of innovation and sustainability for enterprises) has been applied in 106 organizations of different sizes and economic sectors in the Colombian environment. From the results of application of the RISE, the following research question arises for the authors of this chapter: Which variables or descriptors ...
Rafael Ignacio Pérez-Uribe   +2 more
openaire   +1 more source

EBITDA Disclosure and Overinvestment in Capital

SSRN Electronic Journal, 2014
This 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
openaire   +1 more source

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