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Opinions on allocation of profit carried forward to dividends
Bunget, Ovidiu-Constantin - Volkswirtschaftliche Fakultät, … - 2009
In our opinion, the allocation of profits carried forward to dividends complies with the legal requirements in this … operation and, implicitly, apply penalties for late payment of dividends, starting with the 1st of January of the financial year …
Persistent link: https://www.econbiz.de/10004961505
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Relationships with Shareholders and Creditors Financial Leverage (Relaciones con Accionistas y Acreedores. Apalancamiento Financiero) (Spanish)
Vélez, Ignacio; Dávila, Ricardo - MASTER CONSULTORES - 2011
factor for shares AFS, that takes into account the growth rate for dividends and the firm reinvestment rate (1-payout factor …
Persistent link: https://www.econbiz.de/10010762980
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The Nonequivalence of the Earnings and Dividends Approaches to Equity Valuation
Stecher, Jack D. - Institutt for foretaksøkonomi, Norges Handelshøyskole … - 2006
accounting, the earnings approach is viewed as identical to the discounted dividends approach. Empirical research, however … explanation for this apparent anomaly: expectations of discounted infinite sums (incomes, cash flows, or dividends) are undefined …, earnings and discounted dividends yield intervals of justifiable valuations, which intersect but need not coincide. Depending …
Persistent link: https://www.econbiz.de/10005645044
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Rising Problems Concerning the Accounting of Incomes
Jalba, Luminita Georgeta - In: Knowledge Horizons - Economics 6 (2014) 1, pp. 94-96
In the present context, the incomes are very important because they show the performance of the economic entity at a certain moment and help to keep its continuity on the market, thereby affecting the outcome of the economic entity.
Persistent link: https://www.econbiz.de/10010780655
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Conducting general meeting of shareholders when the terms of all members of board of directors and board of commissioners expired : a perspective from Indonesian law
Gunawan Widjaja - In: International journal of applied business and economic … 16 (2018) 1, pp. 137-144
Persistent link: https://www.econbiz.de/10011981790
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КОМПЕТЕНЦИИ И ОТВЕТСТВЕННОСТЬ СУБЪЕКТОВ УПРАВЛЕНИЯ В ПРОЦЕССЕ ФОРМИРОВАНИЯ СТОИМОСТИ ПРЕДПРИЯТИЯ...
ФЕДОРОВА T.A. - In: Известия Тульского … (2010) 3, pp. 51-66
Раскрываются возможности формирования стоимости предприятия, предоставляемые российским законодательством субъектам управления акционерным обществом...
Persistent link: https://www.econbiz.de/10011228962
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SOME CONSIDERATIONS REGARDING THE REVOCATION OF THE COMPANY DIRECTOR
Cojocaru, Cristina - In: "Perspectives of Business Law” Journal 2 (2013) 1, pp. 66-69
In principle, in Romania, according to current regulations, the director of a company can not address the court against the decision of the general meeting of shareholders through which he/she was revoked from his/her position, regardless of the reasons for the revocation. However, if the...
Persistent link: https://www.econbiz.de/10010742534
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Der Einfluss von Anreizsystemen auf die intrinsische Motivation
Kunz, Jennifer; Quitmann, Annegret - In: Zeitschrift für Personalforschung (ZfP) 25 (2011) 1, pp. 55-76
Der Einfluss unterschiedlicher Anreiztypen auf die intrinsische Motivation ist seit Jahren Gegenstand einer heftigen Kontroverse. Der vorliegende Beitrag erweitert diese Diskussion, indem er die Analyse auf zwei weitere Kernelemente von Anreizsystemen, die Ausgestaltung der Bemessungsgrundlage...
Persistent link: https://www.econbiz.de/10010292606
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Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms
Reitzig, Markus; Ramb, Fred - 2004
We present a theoretical and empirical analysis of the fitness of national German (German Commercial Code - Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the market values of German manufacturing firms. For the...
Persistent link: https://www.econbiz.de/10010295644
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Comparing the value revelance of R&D reporting in Germany: standard and selection effects
Ramb, Fred; Reitzig, Markus - 2005
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781