CECCAR Business Review, 2021 In this article, we aim to present accounting and fiscal aspects regarding valuation allowances for tangible fixed assets and intangible assets, for inventories and receivables.
Elena STĂNCIULESCU
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What Factors Drive the Banks Systemic Risk among South Asian Countries
Journal of Accounting and Finance in Emerging Economies, 2021 Purpose: This study designs to examine the determinants (size, liquidity ratio, leverage ratio, deposit ratio, asset growth, net interest income ratio and return on asset ratio) of bank’s systemic risk.
Raheel Mumtaz +2 more
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Dynamic Relationships between Price and Net Asset Value for Asian Real Estate Stocks
International Journal of Financial Studies, 2018 This paper examines short- and long-term behavior of the price-to net asset value ratio in six Asian public real estate markets. We find mean-reverting behavior of the ratio and spillover effects, where each of the examined public real estate markets ...
Kim Hiang LIOW, Sherry YEO
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Nowcasting Net Asset Values: The Case of Private Equity
SSRN Electronic Journal, 2019 AbstractWe estimate unsmoothed private equity net asset values (NAVs) at weekly frequency for individual funds. Using simulations and large samples of buyout and venture funds, we show that our method yields superior estimates of NAVs relative to simple approaches based on extrapolation of reported NAVs.
Gregory W Brown +2 more
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VALUE RELEVANCE PAJAK TANGGUHAN PADA PERUSAHAAN YANG MELAKUKAN REVALUASI ASET TETAP [PDF]
, 2016 This study provides value relevance analysis of deferred taxes on companies that revalued its fixed assets for the period of 2008-2015. Selection of these companies is because fixed assets revaluation is one of the components of deferred taxes.
HARTO, Puji, RAHAYU , Gita Tri
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Valuation of Cryptocurrency Mining Operations
Ledger, 2018 Traditionally, the Net Present Value method has been used to compare diverging investment strategies. However, valuating crypto-projects with fiat-based currency is confusing due to extreme coin appreciation rates as compared to fiat interest rates. Here,
Jose Berengueres
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Unit Value of Net Asset to Mandatory Privately Managed Pension Funds in Romania during May 2008 - December 2015 [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 Since 1990, the public pension system in Romania has started to deal with special problems, inparticular demographic. To these were added and all funds due to lower pension payments. In thiscontext it was introduced in 2007 private pensions.
Colomeischi Tudor, Iancu Eugenia
doaj
Pengaruh Inventory Turnover, Total Asset Turnover Dan Net Profit Margin Terhadap Perubahan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia [PDF]
, 2015 This study aims to analyze the effect of inventory turnover, total asset turnover, and net profit margin to changes in earnings in the automotive sector manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2014.
E Janrosl, Viola Syukrina
core
Future Business Journal, 2021 In this paper, a case study was performed with an aim to analyze the asset returns for two different companies and the risk and returns from capital projects using standard capital asset pricing method.
Vasishta Bhargava Nukala +1 more
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Application of Fuzzy Analytical Hierarchy Process for ranking the effective factors on stock Selection in Tehran Stock exchange by viewpoint of Stockholders [PDF]
مجله توسعه و سرمایه, 2009 This paper studies the factors effective on equity stock selection in capital market on the basis of Fuzzy AHP technique. After studies of the literature of survey, nine factors have been identified.
Sayyed Habibollah Mirghafoori, Ph.D +2 more
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