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The particular nature of Spanish agrarian cooperatives makes it very difficult to carry out an exhaustive analysis of their internal management processes. Nevertheless, the great increase in competition in the European agrarian sector in recent years, mainly from Mediterranean countries, means...
Persistent link: https://www.econbiz.de/10005087169
working capital management is to endorse satisfying profitability and minimize liabilities.Hence, the study examines the … 2007-2016. Profitability was measured by the performance of the firms by the rate of return on assets as the dependent … period, average payment period, and cash conversion cycle have an insignificant negative relationship with profitability. In …
Persistent link: https://www.econbiz.de/10014025910
on how firms could accomplish such a strategy in a systematic and effective manner. This paper presents a case study of a …
Persistent link: https://www.econbiz.de/10014168423
Adherents of ABC/ABM systems claimed traditional management accounting systems generated misleading costs in a contemporary, tumultuous, often changing business environment and implementing ABC/ABM would remedy this. That is why activity-based costing (ABC) and activity-based management (ABM)...
Persistent link: https://www.econbiz.de/10009151159
financial performances: profit, profitability ratios, economic added value, investments return, liquidity, cash-flows, resources …
Persistent link: https://www.econbiz.de/10011067127
partner profitability is a function of moderate expansion strategies. Contextual variables, like baseline profitability and …
Persistent link: https://www.econbiz.de/10010598989
This PowerPoint deck is used in the classroom to provide a broadly useful framework for value creation. The theme is that we are better equipped to deal with value creation by first gaining insights into how we build knowledge. Part 1 discusses core beliefs critical to a sharpened worldview that...
Persistent link: https://www.econbiz.de/10012960951
This paper models how to calculate credit spreads on high-yield bond issues if the corporation has no underlying traded stocks. The model is developed from existing literature and from an intuitive idea and will not use outdated financial ratios and variables. We find that the use of outdated...
Persistent link: https://www.econbiz.de/10012853592
There are various valuation methodologies applicable to both the financial evaluation of projects as to the valuation of companies. First, have developed methods of Discounted Cash Flows (DCF), which allow discounting, or bring to present value, a series of projected future cash flows over time....
Persistent link: https://www.econbiz.de/10013079111
This paper examines the association between expected cost of equity capital and three types of disclosure (annual report, quarterly and other published reports, and investor relations). Our sample consists of 3,620 firm/year observations with Value Line data, which are also included in the...
Persistent link: https://www.econbiz.de/10012743319