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Potential dividends versus actual cash flows in firm valuation
Magni, Carlo Alberto; Vélez-Pareja, Ignacio - Volkswirtschaftliche Fakultät, … - 2009
Practitioners and some academics use potential dividends rather than actual payments to shareholders for valuing a firm’s equity. We underline the differences between the two methods and present some arguments supporting the thesis that firm valuation with potential dividends overstate the...
Persistent link: https://www.econbiz.de/10005837338
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A Sum&Discount method for appraising firms:An illustrative example
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
This paper presents a new way of valuing firms and measuring residual income. The method, originally introduced in Magni (2000a, 2000b, 2000c, 2001), is here renamed lost-capital paradigm. In order to enhance comprehension the presentation relies on a very simple numerical example which shows...
Persistent link: https://www.econbiz.de/10005619880
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Potential dividends and actual cash flows. Theoretical and empirical reasons for using ‘actual’ and dismissing ‘potential’, Or: How not to pull potential rabbits out of actual hats...
Vélez-Pareja, Ignacio; Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2008
Practitioners and academics in valuation include changes in liquid assets (potential dividends) in the cash flows. This widespread and wrong practice is inconsistent with basic finance theory. We present economic, theoretical, and empirical arguments to support the thesis. Economic arguments...
Persistent link: https://www.econbiz.de/10005621939
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Diferentes consideraciones en torno al capital social de las sociedades cooperativas
Fernández Guadaño, Josefina - Volkswirtschaftliche Fakultät, … - 2006
European, national and autonomous environments; the national and international accounting methods; and the economic …
Persistent link: https://www.econbiz.de/10005622126
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On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorptio...
Ledenyov, Dimitri O.; Ledenyov, Viktor O. - Volkswirtschaftliche Fakultät, … - 2014
The authors perform an original research on the fundamentals of winning virtuous strategies creation toward the leveraged buyout transactions implementation during the private equity investment in the conditions of the resonant absorption of discrete information in the diffusion - type financial...
Persistent link: https://www.econbiz.de/10011156987
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On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorptio...
Ledenyov, Dimitri O.; Ledenyov, Viktor O. - Volkswirtschaftliche Fakultät, … - 2014
The authors perform an original research on the fundamentals of winning virtuous strategies creation toward the leveraged buyout transactions implementation during the private equity investment in the conditions of the resonant absorption of discrete information in the diffusion - type financial...
Persistent link: https://www.econbiz.de/10011107335
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Residual income and value creation: An investigation into the lost-capital paradigm
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
in such different fields as economic theory, management accounting and corporate finance, are considered: O'Hanlon and …
Persistent link: https://www.econbiz.de/10011111180
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On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorptio...
Ledenyov, Dimitri O.; Ledenyov, Viktor O. - Volkswirtschaftliche Fakultät, … - 2014
The authors perform an original research on the fundamentals of winning virtuous strategies creation toward the leveraged buyout transactions implementation during the private equity investment in the conditions of the resonant absorption of discrete information in the diffusion - type financial...
Persistent link: https://www.econbiz.de/10011111186
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Measuring performance and valuing firms: In search of the lost capital
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
, nancial, accounting interpretations and bears intriguing formal and conceptual relations to the standard paradigm. It may be … soundly employed in real-life applications as a tool for rewarding managers as well as for appraising firms. Firm value is … aggregation property is particular important for highlighting the link between accounting values and market values. A numerical …
Persistent link: https://www.econbiz.de/10011113662
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Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
Govori, Fadil - Volkswirtschaftliche Fakultät, … - 2011
Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...
Persistent link: https://www.econbiz.de/10011115476