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Gazelle companies: Growth drivers and an evolution analysis
Amat, Oriol; Perramon, Jordi - Department of Economics and Business, Universitat … - 2010
Gazelle companies are relevant because they generate much more employment than other companies and deliver high returns to their shareholders. This paper analyzes their behavior in the years of high growth and their evolution in the following years. The main factors that explain their success...
Persistent link: https://www.econbiz.de/10008693852
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CONSTRUCTING A CASH BUDGET AND PROJECTING FINANCIAL STATEMENTS: AN EXERCISE OF SHORT-TERM FINANCIAL PLANNING FOR ENTREPRENEURS
Whited, Hsin-hui I.H. - In: Review of Business and Finance Studies 5 (2014) 1, pp. 99-112
This case presents a teaching tool that equips students with an essential skill of short-term financial planning for entrepreneurs. Short-term financial planning concentrates on a venture’s cash needs, the lifeblood of an entrepreneurial venture, so these ventures can better survive the...
Persistent link: https://www.econbiz.de/10011205506
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The Valuation Implications of Sales Growth in Start-up Ventures
Gavious, Ilanit; Schwartz, Dafna - In: Journal of Entrepreneurial Finance 13 (2009) 2, pp. 1-24
We examine whether and how investors' reliance on financial information is affected by the rate of sales growth of a start-up venture. We find that investors discern between firms by the extent to which their products are adopted by the market. For firms that failed to increased their sales...
Persistent link: https://www.econbiz.de/10010762508
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FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING
Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3
In the last years and especially after the outbreak of the recent financial and economiccrisis, fair value and implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the companies activating in the financial sector.Therefore, the...
Persistent link: https://www.econbiz.de/10010838749
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The CCM model: a stock valuation tool for a student managed investment fund
Bowers, Jared H.; Lavin, Angeline M. - In: Managerial Finance 38 (2012) September, pp. 892-911
Purpose – The purpose of this paper is to develop and test a model that can be used to help students learn the investment analysis process and accurately identify good and bad investment opportunities. Design/methodology/approach – The model tested in this research was developed by a former...
Persistent link: https://www.econbiz.de/10010814877
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Estimation and valuation in accounting
IONESCU, Cicilia; GEORGESCU, Floarea - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 37-48
estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the …
Persistent link: https://www.econbiz.de/10010757806
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PLASE AND ROLE OF ESTIMATION IN THE ACCOUNTING PROCESS
Simion, Dalia; Serban, Claudiu; Patrutescu, Monica - In: Annals of University of Craiova - Economic Sciences Series 1 (2013) 41, pp. 121-124
to use estimates. Thus, the valuation of property, the burden of any company is to make reasonable estimates credible …
Persistent link: https://www.econbiz.de/10010734563
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Tools to Apply to Financial Statements to Identify Errors, Omissions and Fraud in Business Valuations
Clevenger, Tom; Baker, Gary - In: Journal of Entrepreneurial Finance 10 (2005) 3, pp. 63-74
. Data may be provided by parties wishing to bias the valuation. The financial statements typically provided are balance … sheets and income statements. These sources can be fraught with errors, omissions and even fraud. The cash flow statements … the statements provided for use in the business valuation are free of obvious misinformation. These tools can also help …
Persistent link: https://www.econbiz.de/10010765290
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THE ACCOUNTING OF THE ECONOMIC ENTITIES, BETWEEN RIGOURS AND OPTIONS
Iov, Daniela; Mihai, Valia - In: Romanian Economic Business Review 4 (2009) 4, pp. 7-14
This paper is addressing to the issues of the existence of some options in choosing accounting policies and techniques. We proposed ourselves to establish to what extent the choices made in meeting the financial accounting function of the enterprise are free and how the options of those who...
Persistent link: https://www.econbiz.de/10008835118
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Estimation and valuation in accounting
IONESCU, Cicilia; GEORGESCU, Floarea - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 38-49
estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the …
Persistent link: https://www.econbiz.de/10010760095