Results 21 to 30 of about 635 (206)

Associação entre o gerenciamento de resultados e medidas não GAAP

open access: yesRevista Ambiente Contábil
Objetivo: 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
doaj   +1 more source

IMPACTOS DOS PRINCIPAIS BENEFÍCIOS FISCAIS PREVISTOS NA LEI DO BEM (LEI Nº 11.196/2005) NOS INDICADORES EBIT, EBITDA E LALUR.

open access: yesRevista 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
doaj   +1 more source

The EBITDA disclosed by companies listed on Brazil stock exchange (B3): locations, types, and occurrence count

open access: yesRevista Ambiente Contábil
Purpose: 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
doaj   +1 more source

SCIENTIFIC INTERPRETATION AND INNOVATION ECONOMY METHODOLOGY

open access: yesВестник 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
doaj   +1 more source

Os EBITDA divulgados pelas companhias listadas na B3: localizações, tipos e contagens de ocorrências

open access: yesRevista Ambiente Contábil
Objetivo: Identificar quais os tipos de EBITDA e locais divulgados pelas companhias de capital aberto no Brasil. Metodologia: O estudo é documental, com dados provenientes de relatórios anuais das companhias de capital aberto brasileiras, empregando ...
Shaiane Pisa Kistner   +1 more
doaj   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun   +2 more
wiley   +1 more source

fANOVA application for comparison of companies by the CEO turnover rates

open access: yesLietuvos 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
doaj   +3 more sources

An Analytical Approach to Comparing Actual Vs. Fundamental “Enterprise Value-to-EBITDA” Ratios on the US and European Stock Markets

open access: yesFinance, Accounting and Business Analysis
Purpose: The subject of this research paper is the level of the EV/EBITDA market ratios on the US and the European stock markets. The interest was aroused by the continuously rising levels of the indexes on the leading stock markets, on one hand, and the
Dimiter Nenkov Nenkov
doaj   +1 more source

Um estudo sobre causalidade entre EBITDA e retorno das ações de empresas brasileiras (2008 - 2014)

open access: yesEnfoque, 2017
O objetivo geral da pesquisa foi identificar a relação entre EBITDA e o retorno das ações de empresas brasileiras listadas na BM&FBovespa,por meio da aplicação do Teste de Causalidade de Granger.
Cleyton de Oliveira Ritta   +3 more
doaj   +1 more source

Methodological aspects of evaluating a company’s investment attractiveness

open access: yesRUDN Journal of Economics, 2021
The actual problems of choosing tools for risk assessment and predicted profitability (attractiveness) of an investment object are studied. There is a close relationship between the financial multipliers DIV/FCF, P/E Shiller, EV/EBITDA and risk ...
Yulia V. Nemtseva   +1 more
doaj   +1 more source

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