Results 21 to 30 of about 5,787 (146)
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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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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, 2010 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).
Brouwer, A.J., Gup, B.E.
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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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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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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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Revista Ambiente ContábilPurpose: To identify the types of EBITDA and locations disclosed by publicly traded companies in Brazil. Methodology: The study is documental, with data from the annual reports of Brazilian listed companies, using statistical techniques of univariate
Shaiane Pisa Kistner +1 more
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SCIENTIFIC INTERPRETATION AND INNOVATION ECONOMY METHODOLOGY
Вестник Российского экономического университета имени Г. В. Плеханова, 2017 The main idea of the article is that there is no alternative for the innovation way of Russia’s development. However, this statement is questionable. The problem is there is no scientifically grounded innovation mechanism either in Russia or abroad.
Lidia I. Kochurova +2 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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