Results 11 to 20 of about 4,176 (235)
Where the EBITDA metric is used in coal companies
Gospodarka Surowcami Mineralnymi - Mineral Resources Management, 2020 The paper presents areas where the EBITDA measure is used in coal companies. The metric and the ratios where it is utilized are employed to assess companies and management efficiency, hence they are used as criteria for rewarding board members. EBITDA-based ratios are also used to evaluate the profitability of company restructuring and its goodwill in ...
Agata Sierpińska-Sawicz +2 more
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Beyond earnings: do EBITDA reporting and governance matter for market participants?
Managerial Finance, 2017 International audiencePurpose – In this paper, we investigate whether formally disclosing an EBITDA number reduces the information asymmetry between managers and investors beyond the release of GAAP earnings.
Denis Cormier +2 more
exaly +2 more sources
The value relevance of EBITDA and book values: Evidence from the Johannesburg Stock Exchange
Journal of Economic and Financial Sciences, 2023 Orientation: This paper stems from Ohlson’s valuation framework, where residual income as a variable was substituted by the non-Generally Accepted Accounting Practices (GAAP) measure of earnings before interest, taxes, depreciation and amortisation ...
Ronald Nhleko +2 more
doaj +1 more source
Revista Ambiente Contábil, 2023 Purpose: To identify the variables responsible for the methodological divergences causing incompatibilities in the EBITDA disclosed by the companies listed on B3, related to errors in data collection and undue changes in the formula by the conciliation ...
Shaiane Pisa Kistner +1 more
doaj +1 more source
Revista Ambiente Contábil, 2023 Objetivo: Identificar as variáveis responsáveis pelas divergências metodológicas causadoras de incompatibilidades nos EBITDA divulgados pelas companhias listadas na B3, relacionadas a erros na coleta de dados e a alterações indevidas na fórmula por parte
Shaiane Pisa Kistner +1 more
doaj +1 more source
Финансы: теория и практика, 2023 The subject of the study is modernization of budget relations based on horizontal decentralized connections. The relevance of the study is mitigation of the shortcomings and risks in 2023, especially the tax on excess profits of previous years.
T. N. Burdelova
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M&A valuation for going concern: A case study using Samsung electronics’ adjusted EBITDA Multiple
Cogent Business & Management, 2023 This study analyzes the limitations of EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) Multiple from the perspective of the going concern principle.
Jee Woung Hong +2 more
doaj +1 more source
O estudo do EBITDA no Grupo Almedina
, 2012 Relatório de estágio do mestrado em Gestão, apresentado à Faculdade de Economia da Universidade de ...
Santos, Mariana Luísa Moutinho
openaire +2 more sources