Results 11 to 20 of about 484,866 (193)

Value Relevance of Asset Revaluation Disclosure

open access: yesJournal of Accounting and Investment, 2020
: Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS
Yossi Diantimala, Hafiez Sofyani
doaj   +1 more source

Can information confusion caused by the financing model of new economy companies be eliminated?

open access: yesChina Journal of Accounting Research, 2021
New economy companies often use convertible and redeemable preferred shares with equity and debt characteristics as financing tools to reduce risk during their early stages of growth.
Xuejing Xie, Weiguo Zhang
doaj   +1 more source

NET ASSETS: BOOK VALUE AND ESTIMATED VALUE

open access: yesModern Technologies and Scientific and Technological Progress, 2023
The advantages of the estimated value of net assets are substantiated, the factors affecting their value and possible options for increasing their value are ...
openaire   +1 more source

THE PERFORMANCE COMPARISON OF THE OPEN-ENDED FUND AND CLOSE-ENDED MUTUAL FUND IN PAKISTAN

open access: yesХабаршысы. Экономика сериясы, 2019
This research study show performance comparison of the Net Asset Values (NAVs) return of Open-ended and Close-ended mutual funds in Pakistan. The aim of the study to analyze the dissimilarity between the “net asset values” (NAVs ...
Nawaz Ahmad   +2 more
doaj   +3 more sources

Exploring the role of domestic and foreign factors in Indonesian Islamic mutual funds

open access: yesJournal of Enterprise and Development, 2023
Purpose — This study aims to test and analyze domestic and foreign factors' effects on Islamic mutual funds' long-term and short-term Net Asset Value in Indonesia. Method — The research is associative quantitative research.
Muhammad Adnan
doaj   +1 more source

Testing Benjamin Graham’s net current asset value model

open access: yesJournal of Economic & Financial Studies, 2015
The objective of this paper is to empirically test one of Graham’s investment methods based on the net current asset value (NCAV). The NCAV is truly unique, and conservative, and commonly known as the net-net method.  The ratio of the net current asset value to market value (NCAV/MV) was employed in this study to test a stock’s performance comparing to
Il-woon Kim, Chongsoo An, John J. Cheh
openaire   +3 more sources

How Informative Is Floating NAV When Securities Trade Infrequently? [PDF]

open access: yes, 2016
We examine if a floating net asset value (NAV) increases the transparency of risk for investors. Using closed-income fixed income funds we find little evidence that a floating NAV helps investors better understand the value and risk of a fund when a fund\
Akay   +17 more
core   +2 more sources

MODEL DEVELOPMENT OF VENTURE INVESTMENT OF THE INNOVATION ACTIVITY

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014
There have been developed a three econometric models of venture investment of the innovation activity, which allow the prediction of the volume of venture capital investment of the innovation activity.
V. Zianko
doaj   +1 more source

STUDIES ON THE ECONOMIC RESULTS OF SOME MEAT PROCESSORS WHO HAVE ACCESSED NON-REFUNDABLE FUNDS IN THE OLTENIA REGION, ROMANIA [PDF]

open access: yesScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2021
The importance of knowing the financial indicators of companies in the field of meat processing, is to know their evolution and compare them with those of previous financial years, which gives the company management the opportunity to make economic and ...
Daniel Valeriu ULIU, Marius VLADU
doaj  

On development of novel hybrid and robust adaptive models for net asset value prediction

open access: yesJournal of King Saud University: Computer and Information Sciences, 2021
Efficient prediction of net asset value (NAV) of various investment fund is crucial for both investors and fund management organisations. But prediction of such type of complex financial series is difficult because of uncertainty and influence by ...
Babita Majhi   +2 more
doaj   +1 more source

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