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Residual income and value creation: An investigation into the lost-capital paradigm
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
This paper presents a new way of measuring residual income, originally introduced by Magni (2000a, 2000b, 2003). Contrary to the standard residual income, the capital charge is equal to the capital lost by investors. The lost capital may be viewed as (a) the foregone capital, (b) the capital...
Persistent link: https://www.econbiz.de/10011111180
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Measuring performance and valuing firms: In search of the lost capital
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
Residual income as commonly described in academic papers and in real-life applications may be formally described as a function of three variables: (i) the capital invested, (ii) the rate of return, (iii) the opportunity cost of capital. This paper shows that a different paradigm of residual...
Persistent link: https://www.econbiz.de/10011113662
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Residual income and value creation: An investigation into the lost-capital paradigm
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
This paper presents a new way of measuring residual income, originally introduced by Magni (2000a, 2000b, 2003). Contrary to the standard residual income, the capital charge is equal to the capital lost by investors. The lost capital may be viewed as (a) the foregone capital, (b) the capital...
Persistent link: https://www.econbiz.de/10005789544
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Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
Deaconu, Adela; Nistor, Cristina Silvia; Filip, Crina - Volkswirtschaftliche Fakultät, … - 2009
This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...
Persistent link: https://www.econbiz.de/10005034373
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A modern approach on modeling the cost behavior by ABC/ABM method
Iacob, Constanta; Giurca Vasilescu, Laura; Dracea, Raluca - Volkswirtschaftliche Fakultät, … - 2008
The article intend to prove that the traditional methods of cost calculation do not correspond anymore to the actual principles imposed by the global economical competition which is focused more likely on the structure expenses, the conception period, the information sources and the value. The...
Persistent link: https://www.econbiz.de/10005835795
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EXECUTIVE PAY AND PERFORMANCE IN PORTUGUESE LISTED COMPANIES
Alves, Paulo; Couto, Eduardo; Francisco, Paulo - Volkswirtschaftliche Fakultät, … - 2014
firm performance accounts for less than 5%. It is also found that the CEO characteristics, board of directors’ structures …
Persistent link: https://www.econbiz.de/10011113777
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Governance and performance of Tunisian banks
Trabelsi, Mohamed Ali - Volkswirtschaftliche Fakultät, … - 2009
importance incites governments to insure the stability and the good performance of their banking systems. Accordingly, several … the possible repercussions of these on the performance of banks can be avoided only by implementing a solid system of … governance. The main purpose of this article is to determine the impact of governance on the performance of banks, through an …
Persistent link: https://www.econbiz.de/10008694021
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Banks’ centrality in corporate interlock networks: evidences in Italy
Farina, Vincenzo - Volkswirtschaftliche Fakultät, … - 2008
The idea that the governance mechanisms affect firms’ performance is well acknowledged in management literature. The … and that centrality in the network enhances financial performance. …
Persistent link: https://www.econbiz.de/10005837017
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Corporate governance in developing and emerging countries. The case of Romania
Giurca Vasilescu, Laura - Volkswirtschaftliche Fakultät, … - 2008
performance, improves access to capital markets, enhances the marketability of goods and services, improves leadership, increases …
Persistent link: https://www.econbiz.de/10005837236
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Corporate governance, strategic diversification and performance of firms in Mexico
Ruiz-Porras, Antonio; Steinwascher, William - Volkswirtschaftliche Fakultät, … - 2007
We study the empirical relationships among corporate governance, strategic diversification and financial performance in … productive activities and their sources of income. There are no trends, regarding strategies and performance, related to the …
Persistent link: https://www.econbiz.de/10005619695