ESG REPORTING IN ROMANIA: ASSESSING SUSTAINABILITY PRACTICES AND THEIR FINANCIAL IMPACT ON BET-LISTED COMPANIES [PDF]
In recent years, ESG reporting in Romania has gained increasing relevance, driven by both regulatory developments at the European level and growing investor demand for transparency regarding corporate sustainability practices. This paper investigates the
Raul-Constantin BUCUREAN +1 more
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Many companies struggle with strategy implementation due to the complex nature of execution. Some strategy execution systems depend on numerous indicators, making it challenging for managers to oversee effectively. Additionally, during times of financial
Rudy Setyopurnomo +3 more
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RESUMO Os analistas financeiros da AlbAm, uma empresa do setor de autopeças, devem avaliar duas opções de aquisições (Cardblue e Garciadores). O objetivo do caso é servir de oportunidade para os alunos vivenciarem uma decisão de investimentos por meio do
Ricardo Goulart Serra
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AI-driven insights into working capital strategies: An application on Borsa Istanbul
This study employs machine learning and explainable artificial intelligence to examine the impact of working capital strategies—aggressive, moderate, and conservative—on Tobin's Q and EBITDA (earnings before interest, taxes, depreciation, and ...
Yunus Emre Akdogan
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Diseño de nuevo indicador financiero para medir el flujo de efectivo de manera alternativa al EBITDA en los establecimientos bancarios de Colombia [PDF]
En el presente trabajo se propone un indicador financiero que permite medir el flujo de efectivo de manera alternativa al EBITDA para los Establecimientos Bancarios de Colombia.
Restrepo Aristizábal, Lorena
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Strategy and organizational performance in automotive companies of Ecuador central area sector.
The purpose of this research is to approach the study of organizational strategy and the profitability in the companies of the companies that represent the automotive sector of the Central Zone of Ecuador for the years 2013 to 2015.
Alexandra Tatiana Valle Alvarez +2 more
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Trata-se de uma análise crítica do EBITDA avaliando suas vantagens e desvantagens em relação à outros indicadores, tanto no caso de seu uso como aproximação para o fluxo de caixa, quanto como indicador da capacidade de uma empresa de atender ao serviço ...
Diaz, Fabio Paniza
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Lease Capitalization, Financial Agreements and EBITDA
EBITDA, earnings before interest, taxes, depreciation and amortization, is used by many firms as a measure of performance in financial covenants and incentive compensation agreements.
Mulford, Charles W. +2 more
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The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies
Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information.
Francisca Pardo, Begoña Giner
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Aplicación de un indicador financiero para medir el flujo de efectivo de manera alternativa al EBITDA en el sector industrial del departamento de Antioquia [PDF]
En el presente trabajo se propone la aplicación de un indicador financiero que permita medir el flujo de efectivo de manera alternativa al EBITDA para el sector industrial del departamento de Antioquia.
Mejia Giraldo, Yey Denisse
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