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A influência da suavização no Value Relevance do Ebitda padronizado e Ebitda divulgado
O presente estudo teve como objetivo observar o value relevance do EBITDA Padronizado pela Comissão de Valores Mobiliários (CVM) e o EBITDA Divulgado nos Press Releases das companhias brasileiras de capital. Para realizar a análise se utilizou as informações reportadas pelas empresas entre os anos de 2012 e 2021, compondo assim um total de dez ...
Antonio Martins Do Nascimento Neto +1 more
openaire +1 more source
Efektifitas Penerapan Sistem Pengendalian Ebitda Matrix Untuk Meningkatkan Ebitda Laboratorium Kalibrasi PT PAL [PDF]
EBITDA is the company's income that has not been deducted by interest, taxes, depreciation and amortization where this income record can be used to see the company's profit.
Afifah, Nuril Wahyu
core
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
doaj +1 more source
Abnormal book-tax differences and non-compliance in the disclosure of EBITDA and adjusted EBITDA
Due to the potential to influence users’ perception of the company’s performance, researches have been carried out with the objective of evaluating the quality of measures not covered by Generally Accepted Accounting Principles (GAAP), hereinafter ...
Pontes, Gleison de Abreu
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
Challenging the Status Quo: Steel Producer Case Study on the Enterprise Value for M&A
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
doaj +1 more source
THE ROLE OF THE ECONOMIC INDICATOR - EBITDA IN MEASURING THE FINANCIAL PERFORMANCE OF THE COMPANY [PDF]
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
doaj
The Impact of corporate financing on EBITDA
The thesis examines the impact of the capital structure on EBITDA. Managers of firms and enterprises seek answer to a fundamental question regarding the optimal financing and its impact on financial indicators.
Ďatko, Igor
core +1 more source

