Results 31 to 40 of about 16,571 (300)

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

Analysis of Net Profit on Assets and Net Margin as a Measure of Company Value

open access: yesAKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 2021
Many companies are trying to increase the value of the company, this is done, because the management is aware of the limitations, and the importance of long-term investment for the progress of the company. This study tries to analyze financial fundamentals, namely in terms of net income from assets.
openaire   +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

Analisis Komparatif Kinerja Reksadana Syariah Di Indonesia Sebelum dan Saat Pandemi Covid-19

open access: yesJournal of Islamic Economics and Finance, 2022
This research aims to find out how to optimize the function of the mosque as a means of da'wah and economic empowerment of the people. The subject of this research is the Assalam Mosque located in Rowosari Village, Ulujami District, Pemalang Regency ...
Tri Dyah Hapsari
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

FLUCTUATION IN PENSION FUND ASSETS PRIVATELY MANAGED UNDER THE INFLUENCE OF CERTAIN FACTORS. STATISTICAL STUDY IN ROMANIA [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2011
On international level, the economic and financial crisis has determined a diminution of the asset value of compulsory pension funds, reflecting a reallocation of funds towards alternative or low-risk investments.
Dracea Raluca   +2 more
doaj  

Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers

open access: yesCECCAR 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
doaj   +1 more source

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