Results 121 to 130 of about 34,931 (269)
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 +2 more
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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
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PATRIMONIAL RESOURCES’ MANAGEMENT AND EFFECTS ON THE ECONOMIC VALUE ADDED [PDF]
. The core elements of one firm’s existence as the patrimonial situation andperformance, are related in a great measure by the business strategy adopted, the economicenvironment in which it is operating and the way of resources’ management.
Camelia Burja“1 Decembrie 1918†University of Alba Iulia +1 more
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Equivalence of ten different discounted cash flow valuation methods [PDF]
This paper shows that ten methods of company valuation using discounted cash flows (WACC; equity cash flow; capital cash flow; adjusted present value; residual income; EVA; business's risk-adjusted equity cash flow; business's risk-adjusted free cash ...
Fernandez, Pablo
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GDP vs EVA as an Economic Indicator [PDF]
This article discusses the limits and charactristics of GDP as economic indicator and suggests that an Economic Value Added (EVA®) approach would be more accurate and appropriate to measure macroeconomic performance.
Cachanosky, Nicolas
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Machine Learning with ApplicationsThis 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
Valuing companies by cash flow discounting: Ten methods and nine theories [PDF]
This paper is a summarized compendium of all the methods and theories on company valuation using cash flow discounting. The paper shows the ten most commonly used methods for valuing companies by cash flow discounting: 1) free cash flow discounted at the
Fernández , Pablo
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A Tutorial on the Discounted Cash Flow Model for Valuation of Companies [PDF]
All steps of the discounted cash flow model are outlined. Essential steps are: calculation of free cash flow, forecasting of future accounting data (income statements and balance sheets), and discounting of free cash flow. There is particular emphasis on
Jennergren, L. Peter
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Household Leverage and the Deductibility of Home Mortgage Interest: Evidence from UK House Purchasers [PDF]
During the last quarter century, mortgage interest deductibility has been gradually phased out. In 1974 a ceiling was set on the size of the mortgage eligible for interest deductibility (œ30,000 since 1983) and, beginning in 1993, the maximum rate at ...
Dr. Gwilyn Pryce +2 more
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