Results 91 to 100 of about 33,187 (225)

The discount rate: a note on IAS 36 [PDF]

Measurement in financial accounting often requires determining an interest rate to discount future cash flows. One example is the International Accounting Standard (IAS)36 Impairment of assets. IAS 36´s impairment test requires determining a value in use
Husmann, Sven, Schmidt, Martin, Seidel, Thorsten   +2 more
core  

Cost of Capital in the Energy Sector, in Emerging Markets, the Case of a Dollarized Economy

Energies
This article estimates the weighted average cost of capital (WACC) for the energy sector in Ecuador, a country with a dollarized economy and illiquid stock markets.
Victor Aguilar, Freddy Naula, Fanny Cabrera   +2 more
doaj   +1 more source

ROCE/WACC og meravkastning : anerkjenner og belønner aksjemarkedet verdiskapning riktig? [PDF]

, 2013
Formålet med denne masterutredningen har vært å undersøke om markedet priser verdiskapning riktig og dermed om markedet er effisient. Tilnærmingen til verdiskapning er gjort ved å se på ROCE/WACC.
Fyen, Jan-Andreas, Garder, Kristian Rohde   +1 more
core  

Approximating the dynamical evolution of systems of strongly-interacting overdamped particles

, 2011
We describe collective-move Monte Carlo algorithms designed to approximate the overdamped dynamics of self-assembling nanoscale components equipped with strong, short-ranged and anisotropic interactions.
Whitelam, Stephen
core   +1 more source

Design of domestic photovoltaics manufacturing systems under global constraints and uncertainty [PDF]

, 2020
As global political discourse is taking place where the need for a cleaner energy mix is constantly highlighted, manufacturing strategies are becoming more relevant.
Buonassisi, T, Castellanos, S, Flores-Tlacuahuac, A, Kammen, DM, Powell, DM, Santibañez-Aguilar, JE, Shapiro, BB   +6 more
core  

110 common errors in company valuations [PDF]

This paper contains a classified collection of 110 errors seen in company valuations performed by financial analysts, investment banks and financial consultants. The author had access to most of the valuations referred to in this paper in his capacity as
Bilan, Andrada, Fernandez, Pablo
core  

Three residual income valuation methods and discounted cash flow valuation [PDF]

In this paper we show that the three residual Income models for equity valuation always yield the same value as the Discounted Cash Flow Valuation models.
Fernandez, Pablo
core  

Debt Policy, Corporate Taxes, and Discount Rates [PDF]

This paper studies the valuation of assets with debt tax shields when debt policy is a general time-dependent function of the asset's unlevered cash flows, value, and history.
Jun Liu, Mark Grinblatt
core  

Equivalence of the different discounted cash flow valuation methods. Different alternatives for determining the discounted value of tax shields and their implications for the valuation [PDF]

This paper addresses the valuation of firms by cash flow discounting. The first part shows that the four most commonly used discounted cash flow valuation methods (free cash flow discounted at the WACC; cash flow available for equity holders discounted ...
Fernández, Pablo
core  

Exploring the cost of equity for insurance companies in the world: evidence from machine learning approaches

Machine Learning with Applications
This study investigates the determinants of the WACC for insurance firms, integrating both financial and non-financial factors through advanced machine learning techniques. Analyzing data from 2012 to 2022 for a large sample of 190 insurance companies in
Indranarain Ramlall, Dineshwar Ramdhony
doaj   +1 more source