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Investment Decisions and the Preferred Taxation of Retained Earnings After the German Income Tax Reform 2008
Rumpf, Dominik - 2010
This paper shows how to evaluate investment projects in transparently taxed partnerships and individual enterprises. After the German income tax reform 2008, there is an option for taxing retained earnings at a flat rate of 28.25 %‚ followed by a second taxation in the year of withdrawal. This...
Persistent link: https://www.econbiz.de/10013137297
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Timanco S.A : Unpaid Taxes, Losses Carried Forward, Foreign Debt, Presumptive Income and Adjustment for Inflation: Matching DCF and EVA©
Velez-Pareja, Ignacio - 2010
There are methods to match value added approaches (Residual Income Method, RIM and Economic Value Added, EVA) with discounted cash flow methods, DCF. In this note we use a real life case from an emerging country to illustrate the matching, with complexities such as unpaid taxes, losses carried...
Persistent link: https://www.econbiz.de/10013140033
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Матяш И.В.Проблемы Анализа Рыночной Системной Эффективности Предприятий (Problems of an Estimation of Systemic Market Efficiency of the Companies - in Russian)...
Matyash, Irina V. - 2012
Management in the conditions of financial crisis demands an exact estimation of target criteria of productivity of the company. Early diagnostics of weak signals of arising problems gives time for adaptation and protective reaction. It is important to find exact indicators of management the...
Persistent link: https://www.econbiz.de/10013114790
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A Simple Error-Proof Approach to Find Composite Discount Rates Such as CoLE, WACC and the Like
Cheremushkin, Sergei Vasilievich - 2011
in theory. In my papers “How to Avoid Mistakes in Valuation: guidelines for practitioners” and “Capital Structure …
Persistent link: https://www.econbiz.de/10013121860
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Residual Income, SMVA : Financial Lever of Systemic Effect and Hidden Losses of the Capital
Matyash, Irina V. - 2011
Modern institutes of the market form new factors of the global economy. Stock exchanges, other institutes of the investment market, financial Internet communications create the integrated pace of world economic system. The companies test direct influence from global information-financial space....
Persistent link: https://www.econbiz.de/10013125994
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Assessment of Investment Projects on the Basis of Production Efficiency
Daskovskiy, Vadim - 2012
Methodologically, the recommended investment project (IP) selection system is distinguished from one in force by: new conception allowing for time factor; evaluating IP efficiency by eventual reproduction results, not by intermediate investment activity results (included is a generalized...
Persistent link: https://www.econbiz.de/10013101098
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How to Ensure Consistency between Discount Rates and Cash Flows?
Cheremushkin, Sergei Vasilievich - 2012
valuation requires attention to plenty of details. The slightest negligence or insufficient knowledge of underlying theory can …
Persistent link: https://www.econbiz.de/10013102130
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In Search of the 'Lost Capital' : A Theory for Valuation, Investment Decisions, Performance Measurement
Magni, Carlo Alberto - 2012
nonstandard theory of residual income. It is derived from the notion of “unrecovered” capital, which is here named “lost” capital … the simple average residual income play a major role in valuation; a dual relation between the standard theory and the … lost-capital theory is proved, clarifying the way periodic performance is computed in the two paradigms and the rationale …
Persistent link: https://www.econbiz.de/10013104372
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Optimal Capital Structure for Finite Cash Flows
Mejia-Pelaez, Felipe - 2013
La versión española de este artículo se puede encontrar en: "http://ssrn.com/abstract=1826264" http://ssrn.com/abstract=1826264This paper shows how to proceed to find the optimal capital structure and value with period-to-period constant and variable leverage, when the discount rate for tax...
Persistent link: https://www.econbiz.de/10013093640
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Managing Behavioural Risks in Logistics-Based Networks - A Project Finance Approach
Schaefer, Henry - 2013
Purpose – Logistic service providers (LSPs) are increasingly required to take over the ownership of network-specific inventories and to finance related working capital. The paper examines the nature of associated uncertainties, especially behavioural risks and illustrates the mechanisms of the...
Persistent link: https://www.econbiz.de/10013073143