Results 11 to 20 of about 635 (206)
Verimlilik Dergisi, 2023 Amaç: Çalışmanın amacı, şirketlerin değer yaratma esasına dayalı önemli finansal performans göstergeleri olan Serbest Nakit Akımı (FCF), Firma Değeri (EV), Firma Değeri/Faiz, Vergi ve Amortisman Öncesi Kar (EV/EBITDA) ve Fiyat/Kazanç (P/E) aralarındaki ...
Emre Yılmaz, Yaşar Köse
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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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Revista Eniac Pesquisa, 2022 O propósito deste artigo é investigar as modificações apresentadas pela International Financial Reporting Standarfs (IFRS 16) – Leases e os efeitos que essa norma, com início a partir de 01 de janeiro de 2019, causou nas informações financeiras de três ...
Filipe Leite da Silva Botelho +1 more
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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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The Prevalence and Validity of EBITDA as a Performance Measure [PDF]
Comptabilité Contrôle Audit, 2018 Cette étude évalue l’EBITDA comme une mesure de performance et l’emploi de l’EBITDA dans la communication des bénéfices. Récemment, des régulateurs telle que la SEC s’élèvent contre l’utilisation « créative » des bénéfices pro forma comme l’EBITDA et demandent que son calcul soit plus standardisé.
Bouwens, Jan +2 more
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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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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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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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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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