Results 21 to 30 of about 484,886 (213)

Aligning financial and technical procedures for the determination of urban drainage assets’ current and replacement values

open access: yesWater Policy, 2022
The paper presents a method for aligning the relevant financial and technical procedures for determining drainage assets’ current and replacement values. This alignment is especially pertinent when actual construction costs are unavailable and records in
Rita S. Brito   +4 more
doaj   +1 more source

Consolidation of the number of treasury shares: The South African experience

open access: yesSouth African Journal of Business Management, 2014
Unlike most other values found in companies’ annual reports, there are no accounting standards that prescribe the calculation of market capitalisation and net asset value per share.
M. Vermeulen, Y. Yaffar
doaj   +1 more source

The Effects of Stale Prices on Mutual Funds [PDF]

open access: yesJournal of Asset Management and Financing, 2021
Daily liquidity to investors is promised by mutual funds, which allows them to redeem their money based on the prevailing Net Asset Value (NAV). A number of factors like trading suspension and daily price limits can cause redeemed NAV to deviate from the
Ali Ebrahimnejad   +2 more
doaj   +1 more source

Determining the Timing of Investment in Mutual Fund Products using the Double Exponential Smoothing Model

open access: yesIJEBD (International Journal of Entrepreneurship and Business Development), 2021
Purpose: As we know, COVID-19 affects the economy of most of the world, one of the investment media that continues to grow is mutual fund investment. This study aims to find the right time to invest by studying data in the previous period.
Achmad Muchayan   +2 more
doaj   +1 more source

The Business Cycle And The Portfolio Composition Of Mutual Funds [PDF]

open access: yesSocioEconomic Challenges, 2020
This paper summarizes the arguments and counterarguments within the scientific discussion on the issue of mutual funds’ composition across the business cycle.
Halil D. Kaya, Julia S. Kwok
doaj   +1 more source

HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING FROM THE EARNINGS AND ASSET IMPAIRMENT PERSPECTIVE [PDF]

open access: yesChallenges of the Knowledge Society, 2018
This article studies the earnings and practice of depreciation of assets through the two accounting valuation systems: fair value accounting or historical cost accounting.
Valentin Gabriel CRISTEA
doaj  

Penentuan Pertumbuhan Laba Perusahaan Property dan Real Estate di Bursa Efek Indonesia

open access: yesJurnal Kajian Akuntansi, 2018
This research aims to analyze the effect of Debt to Equity Ratio, Total Asset Tunover and Net Profit Margin to the profit growth at the company's Property and Real Estate were listed on the Indonesian stock (idx) of the period of 2014-2017.
Ade Fitriyatun Hasanah   +2 more
doaj   +1 more source

Evaluation of the value of Internet platform Enterprises in the digital economy by the big data cooperation asset valuation model

open access: yesHeliyon
With the innovation of information technology, the national industry has been adjusted and upgraded, and the development of the Internet industry has had a huge impact on economic development.
Huijun Gao, Jianfang Zhang
doaj   +1 more source

Latin American iShares: Prices And Premiums

open access: yesApplied Finance Letters, 2014
ETFs have fast become one of the most popular investment instruments not only in developed markets but also in emerging markets. This study examines the prices and premiums of a sample of country-specific Latin American ETFs, a highly popular group of ...
Javier Rodríguez
doaj   +1 more source

Evaluating shareholder wealth creation in JSE-listed investment holding companies

open access: yesSouth African Journal of Economic and Management Sciences
Background: The value and performance of underlying investments are the primary driver of value created by investment holding companies. In theory, the intrinsic net asset value of these companies should reflect the fair value of their ownership stakes ...
Nicholas Schwenke   +2 more
doaj   +1 more source

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