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The financial situation of the major listed groups remained sound in the first half of 2012 despite a difficult environment
J.-L. CAYSSIALS.; S. KHALFOUNE.; C. MANGIN-SOUBRET. - In: Quarterly selection of articles - Bulletin de la Banque … (2012) 28, pp. 41-63
In the first half of 2012, France’s top 70 major groups posted robust business activity on the back of sustained growth in emerging markets. However, compared with 2011, profitability slowed as operating incomes lost momentum and net profits fell by 15% on average. Investment spending was...
Persistent link: https://www.econbiz.de/10010635602
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The financial situation of the major French groups remained sound in the first half of 2011
J-L. Cayssials.; C. Mangin Soubret.; J.J. Rakotoarivelo. - In: Quarterly selection of articles - Bulletin de la Banque … (2012) 25, pp. 23-40
The major groups confirmed their good performances during the first half of 2011 at all levels: earnings, investment … the volatility of certain components of equity and of profits (goodwill, currency translation adjustments, etc.). …
Persistent link: https://www.econbiz.de/10010815933
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La situation financière des grands groupes français demeure solide au premier semestre 2011.
CAYSSIALS, J-L.; MANGIN SOUBRET, C.; RAKOTOARIVELO, J J. - In: Bulletin de la Banque de France (2011) 186, pp. 25-38
volatilité de certaines composantes des fonds propres et du résultat (goodwill, écarts de conversion…). …
Persistent link: https://www.econbiz.de/10009399331
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La situation financière des grands groupes cotés reste solide au premier semestre 2012 en dépit d’un contexte difficile.
CAYSSIALS, J-L.; KHALFOUNE, S.; MANGIN-SOUBRET, C. - In: Bulletin de la Banque de France (2012) 190, pp. 29-44
Au premier semestre 2012, l’activité des 70 principaux groupes reste bien orientée grâce à la croissance dans les pays émergents. La profitabilité marque toutefois le pas par rapport à 2011 : le résultat opérationnel stagne et le résultat net diminue de 15 %. Les dépenses...
Persistent link: https://www.econbiz.de/10010816092
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La situation financière des grands groupes cotés à fin 2012 :les effets de la crise se font inégalement ressentir.
MANGIN, C.; MOYA, P.; RHEIN, L. - In: Bulletin de la Banque de France (2013) 192, pp. 1-17
En 2012, les 70 principaux groupes cotés affichent une situation financière globalement satisfaisante. Leur activité décélère et les profits diminuent mais ils stabilisent leur endettement et dégagent un niveau record de trésorerie.
Persistent link: https://www.econbiz.de/10010816064
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Globalization, Transparency and Economic Growth: The Vulnerability of Chinese Firms to Macroeconomic Shocks
Oxelheim, Lars - 2008
and inflation rates. China has recently adopted International Financial Reporting Standards (IFRS) in her efforts to …
Persistent link: https://www.econbiz.de/10010320377
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Globalization, transparency and economic growth : the vulnerability of Chinese firms to macroeconomic shocks
Oxelheim, Lars (contributor) - 2008
International Financial Reporting Standards (IFRS) in an effort to improve the quality of information available for risk management … and for pricing of risk. This paper analyzes the gains in transparency from the implementation of IFRS in Europe as of …
Persistent link: https://www.econbiz.de/10003757004
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Role of Financial Reporting and Auditing in Disciplining CEOs : Evidence from Goodwill Impairments
Ghosh, Al (Aloke) - 2019
goodwill balance for any impairment. Therefore, goodwill impairment may contain valuable incremental information about the CEO …'s ability which the board can utilize for CEO retention decisions. Consistent with this expectation, we find goodwill … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …
Persistent link: https://www.econbiz.de/10012868755
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The Book and Tax Effects of Tax-Deductible Goodwill Impairments
Khalil, Sarah - 2020
, Luxembourg allows tax deductions for financial statement goodwill impairments, enabling firms to implement a tax strategy that … with Luxembourg subsidiaries are more likely to impair goodwill than other firms. We carefully rule out non …-deductible goodwill impairments encouraging impairment by reducing the financial reporting costs of impairment, we find that use of this …
Persistent link: https://www.econbiz.de/10012855020
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Does Working Capital Affect Corporate Profitability?
Madhou, Ashwin - 2013
We examine the determinants of corporate profitability for publicly listed Australian firms by using three measures of corporate profitability, namely, net profit, economic value added and return on assets. Through dynamic panel estimation, we test the determinants of corporate profitability....
Persistent link: https://www.econbiz.de/10013077974