Results 11 to 20 of about 560 (171)
Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2023 Theoretical background: Intellectual capital is often considered a critical resource, especially for micro, small, and medium-sized, as well as service companies.
Milan Čupić +2 more
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Comparação entre os indicadores EVA e EBITDA em cooperativa agropecuária
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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THE ROLE OF THE ECONOMIC INDICATOR - EBITDA IN MEASURING THE FINANCIAL PERFORMANCE OF THE COMPANY [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023 Through this article, the author aims to present the role of the EBITDA indicator in measuring the financial performance of a company by analyzing its operational profitability.
GÂDOIU MIHAELA
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Turk Turizm Arastirmalari Dergisi, 2021 There are multiple metrics available to analyze the profitability of a business’ core operations. EBIT and EBITDA are most commonly used among those. The key difference between EBIT and EBITDA is that EBIT deducts the cost of depreciation and amortization (D&A) from income, whereas EBITDA does not.
Mustafa İge, Ayça Akarçay Öğüz
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Challenging the Status Quo: Steel Producer Case Study on the Enterprise Value for M&A
Management Dynamics in the Knowledge Economy, 2019 The purpose of this paper is to analyze the enterprise value determinants, in order to help the interested parties make correct (investment) decisions by studying industry cases of mergers and acquisitions (M&A). In order to understand and identify value-
Manu Mădălina Viorica +2 more
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Association between earnings management and non-GAAP measures
Revista Ambiente ContábilPurpose: To investigate the association between Abnormal Book-Tax Differences (ABTD) and the measures of Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA), and Adjusted EBITDA, as reported by Brazilian publicly traded companies.
Gleison de Abreu Pontes +3 more
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Revista UNEMAT de Contabilidade, 2021 O presente estudo buscou apresentar os possíveis impactos dos principais benefícios previstos na ‘Lei do Bem’ (Lei 11.196/2005) nos indicadores de desempenho EBITDA, EBIT e no montante a ser tributado no Lucro Real por meio de busca na legislação ...
Tiago Luis Brugnera
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Оn Methodological Approaches to the Formation of Indicators of Trade Organizations Effectiveness
Учёт. Анализ. Аудит, 2019 The article focuses on the importance of methodological approaches to determining the effectiveness of organizations; considers such approaches to the calculation of performance indicators as the “costly” approach, the “net return” approach and the ...
O. G. Zhitlukhina +1 more
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Associação entre o gerenciamento de resultados e medidas não GAAP
Revista Ambiente ContábilObjetivo: Investigar a associação entre o gerenciamento de resultados contábeis e tributários, refletido na Book-Tax Differences Anormal (BTDA), e as medidas Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) e EBITDA ajustado ...
Gleison de Abreu Pontes +3 more
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fANOVA application for comparison of companies by the CEO turnover rates
Lietuvos Matematikos Rinkinys, 2023 The aim of this study was to analyze the data from the Nasdaq Baltic listed companies’ financial statements and to estimate if the CEO changes have a significant influence on the financial performance: profitability, indebtedness and stock price.
Urtė Deinoravičiūtė, Anna Yasyreva
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