Results 21 to 30 of about 484,886 (213)
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
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Consolidation of the number of treasury shares: The South African experience
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
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The Effects of Stale Prices on Mutual Funds [PDF]
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
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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
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The Business Cycle And The Portfolio Composition Of Mutual Funds [PDF]
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
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HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING FROM THE EARNINGS AND ASSET IMPAIRMENT PERSPECTIVE [PDF]
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
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
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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
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Latin American iShares: Prices And Premiums
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
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Evaluating shareholder wealth creation in JSE-listed investment holding companies
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
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