Equity method

In this book I shall explore how managers hide corporate liabilities and why the economic system has not responded appropriately to repair the underlying causes of the problems. I conclude with a chapter on how to improve the system and exhort readers to work toward this goal.

313p vimeyers 29-05-2024 7 2   Download

The rest of our paper is organized as follows. First, we present theoretical and related works to ours. Then, we outline our research design and econometric methods. After reporting the empirical on the baseline and additional analyses, we discuss theoretical and practical implications to end this current article.

18p vijaychest 16-05-2024 2 0   Download

Continued part 1, part 2 of ebook "Financial accounting: International financial reporting standards (9th edition)" provides readers with contents including: PPE and intangibles; investments and international operations; liabilities; shareholders’ equity; the statement of cash flows; financial statement analysis; time value of money; typical charts of accounts for different types of businesses;...

438p mocthanhdao0210 20-11-2023 7 4   Download

Continued part 1, part 2 of ebook "Fundamentals of financial accounting (5th edition)" provides readers with contents including: inventories and cost of goods sold; receivables, bad debt expense, and interest revenue; long-lived tangible and intangible assets; liabilities; stockholders' equity; statement of cash flows; measuring and evaluating financial performance;...

446p mocthanhdao0210 19-11-2023 11 6   Download

This study aims at the impacts of diversification strategies on the Vietnamese bank’s performance. Using a sample of 13 listed banks from 2010 to 2019 and System Generalized Method of Moments (Sys-GMM) regression method, the author finds that income diversification results to lower bank profitability, as measured by the bank’s return on assets and return on equity.

12p viberkshire 09-08-2023 10 5   Download

Lecture Financial accounting (8/e) - Appendix E: Reporting and interpreting investments in other corporations. This chapter includes contents: Passive investments in debt and equity securities, investments in stock for significant influence, investments in stock for control, types of investments and accounting methods, debt held to maturity: amortized cost method,...

18p haojiubujain05 27-07-2023 3 3   Download

The aim of this study is to determine the relationship between sustainability accounting report and financial performance of listed companies on the Hanoi Stock Exchange (HNX). The study used unweighted disclosure index method to assess the sustainability accounting reporting of listed companies on the HNX with 33 items of disclosure compiled from Circulation No.155/BTC, Circular No.200/BTC and Vietnamese Accounting Standards (VAS).

7p nhanchienthien 25-07-2023 6 5   Download

The thesis "Mutual fund intentional style drift: presence, motivation and performance impact" uses a methodical stock level analytical framework to uncover the presence of intentional style drift in a market of exclusively in-house fund managers, and investigates the motives and effects of style drift in a fledgling but immature fund market in China.

248p runthenight04 02-02-2023 1 1   Download

Financial disclosure plays a very important role for organizations and individuals when participating in the stock market. For commercial banks, adequate and timely disclosure of financial information will increase transparency and affect not only the behaviour of investors in the market but also the customer’s decision to deposit and using bank’s services.

16p vihassoplattner 07-01-2022 24 2   Download

This study used ethnographical research in a small province in the central region of Thailand and was conducted from May 2012 to January 2013. The key informants consisted of 8 dentists and 14 dental hygienists. The research methods were in-depth interviews, observations, and group discussions. Content analysis was applied and the results were considered based on the concept of health equity.

7p guernsey 28-12-2021 10 0   Download

Lecture Principles of financial accounting - Chapter 15: Non-current Liabilities. After studying this section will help you understand: compare the impact of issuing debt instead of equity; account for bonds payable; account for instalment notes payable; explain and illustrate the methods for the presentation and analysis of non-current liabilities,...

30p diepchilang 26-08-2021 11 3   Download

In the present study, diagnostic analysis of the irrigation system was done and a rotational water allocation plan on the basis of ET requirement of crops was developed for a command area. The crop water requirements for the major Rabi crops viz. wheat, gram and barley were computed by Penman-Monteith method using computer program ‘CROPWAT’ and these were used in the development of rotational water allocation plan. This system leads to increased credibility and reliability, enhanced equity in water distribution, proper utilization of water resources and increased water use efficiency.

10p nguathienthan8 20-10-2020 10 1   Download

Chapter 9 Building your pro-forma financial statements. The topics discussed in this chapter are: Relate venture capital methods to more formal equity valuation methods, understand how valuation and percent ownership are related, calculate the amount of shares to be issued to secure a fixed amount of funding, understand the impact of subsequent financing rounds on the structure of the current financing round, construct multiple-scenario valuations and unify them in a single valuation.

29p nanhankhuoctai1 29-05-2020 10 0   Download

In this chapter, students will be able to understand the methods for valuing domestic investments; can value a domestic investment using Free Cash Flow, NPV, WACC, Unlevered and Levered betas, Cost of Equity, Cost of Debt, Present Value of Growth perpetuities, and Exit Multiples.

24p nanhankhuoctai1 29-05-2020 20 1   Download

This paper investigates the role of the hierarchical theory in explaining the capital structure of the firms based on enterprise life cycle model on selected firms listed on Tehran Stock Exchange (TSE) using three methods of net equities, net liabilities and retained earnings.

6p kelseynguyen 26-05-2020 28 1   Download

This study investigated the short-term impact of domestic acquisitions on the acquirer shareholders’ equity in the US market. Average abnormal returns and cumulative average abnormal return were calculated to evaluate the acquirer’s return for a sample of 90 US domestic acquisitions based on US NASDAQ market during the period 2012-2014. The method of payment for the acquisitions, the size of the deal, and the industry relatedness were considered to assess the impact on the domestic acquirer shareholders’ equity.

19p trinhthamhodang2 21-01-2020 47 2   Download

The objective of this paper is to explore return of equity fund, impact of market timing, inflation and Exchange rate of US Dollar. Henrikson and Merton as well as Treynor and Mazuy method is used to see return of equity fund, impact of market timing, inflation and Exchange rate of US Dollar. Inflation and exchange rate of US Dollar is added to Henrikson and Merton Model as well as Treynor and Mazuy Model. The result are equity fund return are affected by market return, market timing abiliy of investment manager are not significantly exist in equity fund.

16p chauchaungayxua2 19-01-2020 31 3   Download

This paper aims to explore the influence of bank-specific determinants as well as economy specific variable gross domestic product (GDP) on the capital buffer in Pakistan. To investigate this relationship 30 banks sample is selected working in the Pakistan economy in the period from 2007 to 2014. Regression and Generalized Method of Moment (GMM) models were used to investigate relationships. The result suggested that I) GDP impact on buffer capital is positive.

17p chauchaungayxua2 19-01-2020 18 0   Download

The study aims to develop a model for measuring and verifying the relationship between dimensions of brand equity and brand equity as a whole. The study uses quantitative methods to formally evaluate the scale and the impact of the factors on the customer-oriented brand equity of travel agencies in Hanoi. The samples were randomly selected from 215 questionnaires which were distributed and collected. The finding is that dimensions of brand value include brand awareness, brand association, perceived quality, brand loyalty, which have a strong impact on the brand equity of tour operator.

10p chauchaungayxua2 04-01-2020 24 0   Download

According to Thomas (2013), the success of a business is significantly determined by the way capital is mobilized and utilised. The amount of financial leverage may change across firms and/or time depending on the business culture, administration method, or the industry in which the business operates. In principle, there is no theoretically optimal level for the proportion of debt and equity (Modigliani and Miller, 1958).

2p sabiendo 04-01-2020 23 1   Download