Academic literature on the topic 'Book depreciation'
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Journal articles on the topic "Book depreciation"
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Kang, Sok-Hyon, and Yuping Zhao. "Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis." Accounting Review 85, no. 1 (January 1, 2010): 227–60. http://dx.doi.org/10.2308/accr.2010.85.1.227.
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ABSTRACT: Funds from Operations (FFO) is the prevailing performance measure in the Real Estate Investment Trust (REIT) industry. However, prior studies are inconclusive about the superiority of FFO over GAAP net income. Because depreciation is the largest reconciling item between FFO and net income, we examine the information content and value relevance of depreciation for both the REIT and non-REIT industries and report the following findings. First, accumulated depreciation is value-relevant for the REIT industry, whereas accumulated depreciation has little value relevance for comparably capital-intensive non-REIT industries. Second, accounting depreciation deviates from economic depreciation to a greater extent for REITs than for non-REIT industries. Third, accumulated depreciation has predictive ability for future revenues for REIT firms, but not for non-REIT firms. Finally, only the REIT industry displays all of these properties. In sum, evidence supports the REIT industry's assertion that GAAP depreciation consistently exceeds economic depreciation and that book value of assets is systematically understated.
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Jackson, Scott B. "The Effect of Firms' Depreciation Method Choice on Managers' Capital Investment Decisions." Accounting Review 83, no. 2 (March 1, 2008): 351–76. http://dx.doi.org/10.2308/accr.2008.83.2.351.
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This study examines whether straight-line depreciation, relative to accelerated depreciation, causes non-executive managers to make non-value-maximizing capital investment decisions. To do this, I conduct experiments in which managers must decide whether to continue using an existing asset or invest in a replacement asset. By design, replacing the existing asset yields higher cash flows and managers are aware of this fact. However, if the asset is replaced, then the greater remaining book value under straight-line depreciation relative to accelerated depreciation causes earnings to be lower. Lower earnings and psychological forces may push managers of firms that use straight-line depreciation away from making the economically efficient capital investment decision. The results suggest that managers of firms that use straight-line depreciation are less likely to invest in a replacement asset than are managers of firms that use accelerated depreciation. Further, the results suggest that managers perceive that an asset depreciated using straight-line depreciation has provided less retrospective utility than an asset depreciated using accelerated depreciation. In turn, I find that depreciation method-induced differences in managers' retrospective utility perceptions influence their prospective utility perceptions, which, in turn, influence managers' asset replacement decisions. By theoretically and empirically linking firms' depreciation method choice to managers' capital investment decisions, I provide evidence that a seemingly innocuous choice made for external financial reporting purposes can cause managers to make non-value-maximizing capital investment decisions.
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Slesarenko, G. V. "USE OF INDICATORS OF THE REPRODUCTION OF FIXED ASSETS IN ASSESSING THE EFFECTIVENESS OF THEIR USE." Bulletin of Udmurt University. Series Economics and Law 31, no. 2 (April 20, 2021): 221–26. http://dx.doi.org/10.35634/2412-9593-2021-31-2-221-226.
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Depreciation of fixed assets is a measure that is used to estimate the technical condition of equipment in enterprises, while amortization is a mechanism for transferring the value of fixed assets to the value of the product produced in order to further reproduce it. Very often, both concepts are replaced, while depreciation is not reflected in the credentials, does not have a value expression and does not affect the financial statements, and depreciation is a indicator that reduces the initial value of fixed assets, a book value is formed, which is used to calculate equipment efficiency indicators at both the enterprise and industry levels. Amortization is also used to estimate the efficiency of using investments, the payback period of fixed assets, therefore it is one of the key financial indicators. A more precise meaning is needed to justify the conclusions and proposals on calculated asset utilization rates. The article presents historical aspects of depreciation as an economic category, statistics on the level of depreciation of fixed assets of the Udmurt Republic. It is also proposed to supplement the theoretical mechanism for assessing the effectiveness of fixed assets with new indicators, since the assessment of the reproduction of fixed assets directly depends on the quality of the information used.
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Harrison, S. J. "Deflating the Odes: Horace, Epistles 1.20." Classical Quarterly 38, no. 2 (December 1988): 473–76. http://dx.doi.org/10.1017/s0009838800037083.
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Epistles 1.20, the last poem of its book, begins with an elaborate joke on the entry of Horace's book of epistles into the world and ends with a well-known σϕραγίς describing the poet himself. It will be argued here that this final poem recalls and subverts the pretensions of two earlier final poems in Horace's own Odes, and that its good-humoured depreciation of Horace himself is matched by a similar attitude towards his previous grand poetic claims as a lyric vates.
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Sita, Shella Iko, Andriana Andriana, and Ririn Irmadariyani. "Analisis Perlakuan Akuntansi Aset Tetap Pada Rumah Sakit Umum Daerah Genteng." e-Journal Ekonomi Bisnis dan Akuntansi 4, no. 1 (May 12, 2017): 40. http://dx.doi.org/10.19184/ejeba.v4i1.4570.
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Purpose of this research for to To know about suitability of management fixed assets at RSUD Genteng with GovernmentAccounting Standard 07 about accounting of fixed assets and Government Accounting Standard 08 about construction inprocess. This research is located in the RSUD Genteng. Collect the data through interview with respondent is chief ofaccounting division RSUD Genteng. Data analysis was performed with a model Miles and Huberman. The result of thisresearch indicate that there is mistake of depreciation expense in the presentation, It is not disclosure yet about base marking offixed assets, it does not deside yet capitalization policy of maintenance expense, There is fixed assets which the book value lessthen minimum value of capitalization in the list of fixed assets. Classification, measurement, depreciation, and disposal of fixedassets has appropriate with government accounting standart 07 and 08.
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Mariano, Stefania, Andrea Casey, and Fernando Olivera. "Managers and organizational forgetting: a synthesis." Learning Organization 25, no. 3 (April 9, 2018): 169–79. http://dx.doi.org/10.1108/tlo-06-2017-0061.
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Purpose This paper aims to evaluate how managers influence accidental and intentional organizational forgetting, i.e. knowledge depreciation, knowledge loss and unlearning. Design/methodology/approach The literature was reviewed based on predetermined search terms to identify peer-reviewed articles published in English and available in full-text format from the EBSCOhost and Google Scholar databases. Empirical and theoretical contributions were included. Additional articles, books and book chapters were manually selected and included based on recent reviews and syntheses of organizational forgetting work. Findings Findings revealed that managers contributed to preventing accidental knowledge depreciation and loss and preserving organizational memory. With respect to intentional forgetting, findings revealed contradictory positions: on the one hand, managers contributed to the disbandment of existing beliefs and frames of reference, but on the other hand, they preserved existing knowledge and power structures. Research limitations/implications The study was limited by the accessibility of subscribed journals and databases, research scope and time span. Practical implications This paper provides useful guidelines to managers who need to reduce the disruptive effects of accidental forgetting or plan intentional forgetting, i.e. managed unlearning. Originality/value This paper represents a first attempt to review and define the influence of managers on organizational forgetting.
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Guenther, David A., and Richard C. Sansing. "The Valuation Relevance of Reversing Deferred Tax Liabilities." Accounting Review 79, no. 2 (April 1, 2004): 437–51. http://dx.doi.org/10.2308/accr.2004.79.2.437.
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This paper compares two attributes of a deferred tax liability (DTL) that arise from differences in book and tax depreciation methods. The first attribute is the effect of the DTL on the market value of the firm. The second is the length of time between when the asset is placed into service and when the DTL associated with that asset begins to reverse. The paper shows that a decrease in the time it takes for the DTL to begin to reverse is neither necessary nor sufficient for the value of the DTL to increase. It also shows that the value of the DTL is not equal to the present value of the future deferred tax expense. The effect of one dollar of DTL on firm value depends only on the tax depreciation rate and the discount rate.
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Asmara, Fany, and Yumniati Agustina. "EVALUASI PERLAKUAN AKUNTANSI ASET TETAP PADA CV SARANA ADI PUTRA PERIODE 2017 s/d 2018." Jurnal Riset Akuntansi 12, no. 1 (April 13, 2020): 95–104. http://dx.doi.org/10.34010/jra.v12i1.2796.
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The purpose of this study is to evaluate the accounting treatment of fixed assets in CV Sarana Adi Putra by using descriptive qualitative methods. This study refers to SAK ETAP Chapter 15 concerning fixed assets that apply in Indonesia. With the evaluation results of this study it can be concluded in terms of recognition of fixed assets are recognized if the fixed assets have been used as operational which is in accordance with SAK ETAP, and the acquisition of fixed assets is not in accordance with SAK ETAP because the company only records the purchase price, and costs incurred are directly charged . In terms of measurement of fixed assets, it is not in accordance with SAK ETAP because there is no policy governing the valuation. In terms of the methods of preparation, the company uses the straight-line method in accordance with SAK ETAP. In terms of the presentation of fixed assets, the company records acquisition costs, depreciation expense, accumulated depreciation, book value in which the accumulated depreciation is reduced according to SAK ETAP. in terms of disclosure of fixed assets, is not in accordance with SAK ETAP because there is no policy governing the disclosure.
Keywords: Fixed Assets, SAK ETAP Chapter 15 concerning Fixed Assets
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Canace, Thomas G., and Leigh Salzsieder. "The Timing of Asset Purchases to Achieve Earnings Thresholds." Journal of Management Accounting Research 28, no. 1 (March 1, 2015): 81–106. http://dx.doi.org/10.2308/jmar-51106.
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ABSTRACT This study examines whether managers use capital investment decisions, and the resulting depreciation expense, to achieve quarterly earnings thresholds. We also address whether these actions merely facilitate short-term earnings management or whether firms may trade off investment decisions to deliver earnings. We posit that managers may view capital expenditures as an alternative for earnings considerations because of the process for capital expenditure decision making and the accounting for these investments. Our findings suggest that managers use discretion over capital expenditures to achieve two well-documented earnings thresholds, but that these decisions largely reverse in the following quarter. We document the deferral of capital expenditures to avoid depreciation for industries where the median useful life averages approximately seven years. Cross-sectional tests also suggest that the use of capital expenditures for achieving thresholds varies depending upon the firm's capital intensity, remaining book value of assets, operating cash flow constraints, CEO horizon, and fiscal quarter. Data Availability: Data are available from the authors upon request.
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Sari, Pratiwi Nila. "Perlakuan Akuntansi Aset Tetap Berdasarkan SAK ETAP Pada PT Asia Pacific Energindo Di Jakarta." Jurnal Kajian Ilmiah 20, no. 1 (January 25, 2020): 77–92. http://dx.doi.org/10.31599/jki.v20i1.72.
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This study aims to analyze the accounting treatment of fixed assets for recognition, measurement, depreciation, termination, and presentation and disclosure at PT. Asia Pacific Energindo on the list of fixed assets in 2017. Tests are carried out by analyzing the extent to which the company has implemented a fixed asset accounting policy based on the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) Chapter 15 in the company's operational activities. This study uses a qualitative descriptive analysis method that is to thoroughly describe the fixed asset accounting policies applied to PT. Asia Pacific Energindo in Jakarta and compared to SAK ETAP Chapter 15. The results of this study indicate that the recognition, measurement, depreciation, termination, and presentation and disclosure of fixed assets in practice are in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK ETAP). Depreciation method uses a straight-line method, fixed assets are discontinued or released from usage then the book value is calculated and then all accounts related to the asset are written off. The presentation of accumulated depreciation is carried out separately for all fixed assets so that it can be seen directly how much accumulated depreciation for each group of fixed assets. This treatment makes it easier to read financial statements. For those who need financial statements, it will be easy to know some of the accumulated amount of the fixed assets in question and the book value of each of the asset groups.
Keywords: Accounting, Fixed Assets, SAK ETAP chapter 15
Abstrak
Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap atas pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan pada PT. Asia Pacific Energindo pada daftar aset tetap tahun 2017. Pengujian dilakukan dengan menganalisis sejauh mana perusahaan telah menerapkan kebijakan akuntansi aset tetap berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP) Bab 15 dalam aktivitas operasional perusahaan. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu menjabarkan secara menyeluruh terhadap kebijakan akuntansi aset tetap yang diterapkan pada PT. Asia Pacific Energindo di Jakarta dan dibandingkan dengan SAK ETAP Bab 15. Hasil penelitian ini menunjukan bahwa pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan aset tetap dalam prakteknya sudah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP). Metode penyusutan menggunakan metode garis lurus, aset tetap dihentikan atau dilepaskan dari pemakaian maka dihitung nilai bukunya untuk kemudian semua akun yang berhubungan dengan aset tersebut dihapuskan. Penyajian akumulasi penyusutannya dilakukan secara terpisah atas seluruh aset tetap, sehingga dapat dilihat langsung berapa akumulasi penyusutan untuk masing-masing kelompok aset tetap. Perlakuan seperti ini mempermudah membaca laporan keuangan. Bagi yang membutuhkan laporan keuangan, akan mudah mengetahui beberapa jumlah akumulasi terhadap aset tetap yang bersangkutan dan nilai buku dari masing-masing kelompok aset tersebut.
Kata kunci: Akuntansi, Aset Tetap, SAK ETAP Bab 15
Dissertations / Theses on the topic "Book depreciation"
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Berková, Kateřina. "Odpisy v pojetí finančního a manažerského účetnictví a jejich vztah k dani z příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9414.
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This diploma paper is extended from bachelor paper and the topic is based on the depreciation of long term property from financial and manager point of view and its connection to income tax. The diploma paper is focused on long term property as well as methods of depreciation. The better explanation is presented by examples and also by graphs. My attention was in area of tax income, deferred tax and accounting of grants too. The diploma paper describes connection of manager accounting to depreciation of long term property. The concrete depreciation system is worked up from materials of some unnamed company.
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Mandryková, Lucie. "Účetní závěrka akciových společností." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11089.
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The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
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Dvořáková, Eva. "Příprava obchodní společnosti na účetní závěrku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73676.
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The thesis deals with the preparation of joint stock companies on the final accounts, therefore, preparation of financial statements. There are described and listed the various operations to be performed before the closure of the books and then assembling the financial statements. Subsequently, the entire theoretical part of the thesis are applied to the company Inovační technologické centrum - VÚK, a.s..
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Aucca, Zuñiga Lizzet Cynthia, and Muñoz Lorena Yanina Ríos. "NIC 40: Propiedades de Inversión y su impacto Financiero y Tributario en las empresas Inmobiliarias del distrito de Santiago de Surco, año 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/648661.
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La presente investigación fue elaborada con el objetivo de analizar la NIC 40 y determinar el impacto financiero y tributario de las propiedades de inversión en las empresas del sector inmobiliario del distrito Santiago de surco, año 2018, nuestro instrumento principal es la Norma Internacional de Contabilidad NIC 40 “Propiedades de Inversión”, con la emisión de ésta norma surgió la necesidad de revisar el tratamiento contable que sirva para presentar razonablemente las cifras de los Estados Financieros y la toma de decisiones por parte de los usuarios.
Dentro del capítulo I Marco teórico, se realiza un estudio respecto a las Normas Internacionales contables, definición, evolución, objetivo, medición inicial y posterior a revelar de la NIC 40 “Propiedad de Inversión”; se indaga sobre los tipos de modelos al costo o valor razonable y transferencias, se analiza también el sector inmobiliario y el impacto financiero y tributario. En el capítulo II, se plantea el problema principal y secundario, así como los objetivos generales y específicos, hipótesis principales y secundarias. Capitulo III Metodología de la investigación se definirá la población y muestra a evaluar durante nuestra investigación. En el capítulo IV Desarrollo de la investigación donde aplicamos las entrevistas de profundidad a los especialistas del tema y el desarrollo del caso de una empresa del sector inmobiliario que cuenta con una propiedad de inversión. En el Capítulo V Análisis de resultados, se desarrolla las entrevistas, el caso práctico y la validación de las hipótesis generales y especificas con relación a los resultados obtenidos.
Para obtener un mejor entendimiento de la norma, se realizó un ejemplo en donde se detalla la transferencia del inmueble, que deja de ser Propiedad planta y equipo (NIC 16) pasando a ser Propiedad de inversión (NIC 40), en la cual se detalla el análisis correspondiente.Abstrac: The present investigation was prepared with the objective of analyzing IAS 40 and determining the financial and tax impact of investment properties in the companies of the real estate sector of the Santiago de Surco district, year 2018, our main instrument is the International Accounting Standard IAS 40 “Investment Property”, with the issuance of this standard, the need arose to review the accounting treatment that reasonably presents the figures of the Financial Statements and the decision making by the users. Within chapter I Theoretical framework, a study is carried out regarding International Accounting Standards, definition, evolution, objective, initial and subsequent disclosure of IAS 40 "Investment Property"; the types of models are investigated at cost or fair value and transfers, the real estate sector and the financial and tax impact are also analyzed. In chapter II, the main and secondary problem is posed, as well as the general and specific objectives, main and secondary hypotheses. Chapter III Research methodology will define the population and sample to evaluate during our investigation. In chapter IV Development of the investigation where we apply the in-depth interviews to the specialists of the subject and the development of the case of a company of the real estate sector that has an investment property. In Chapter V Analysis of results, the interviews, the case study and the validation of the general and specific hypotheses regarding the results obtained are developed. To obtain a better understanding of the norm, an example was made where the transfer of the property is detailed, which ceases to be Plant and Equipment Property (IAS 16) becoming an Investment Property (IAS 40), which details The corresponding analysis.
Tesis
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KUBECOVÁ, Jana. "Porovnání vývoje způsobů odepisování dlouhodobého majetku a jejich vlivu na daňový základ." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-54923.
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The subject of my thesis is "Comparison of development of depreciation methods of long-term assets and their influence on the tax base". The aim of this study was to capture the development of methods of depreciation, amortization of transferring these methods into the numerical expression and assess the impact of the development of depreciation to the tax base. This work does not cover only the current depreciation issues, but focuses on the development of depreciation for the period from 1995 to 2010. Development of income taxes, depreciation rates and coefficients from 1995 - 2010 was favorable for taxpayers. The tax rate was decreasing. Depreciation rates have increased and rates fell, which provoked a reduction of the minimum period of depreciation.
Books on the topic "Book depreciation"
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Huffman, Harry. Programmed Business Mathematics, Book 3: Business Ownership, Depreciation, Compound Interest, Investments, and Statistics. 5th ed. Gregg/Community College Div, 1986.
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Actuarial Values: Book Gimel, Tables for Computing Depreciation Adjustment Factors, Interest Rates From 2.2 Percent to 22.0 Percent, For Income Tax Purposes Only. USGOV, 1999.
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United States. Internal Revenue Service, ed. Actuarial values, book gimel: Tables for computing depreciation adjustment factors : interest rates from 2.2 percent to 22.0 percent : for income tax purposes only. [Washington, D.C.]: Dept. of the Treasury, Internal Revenue Service, 1999.
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Boczkowski, Pablo J. Abundance. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780197565742.001.0001.
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The book examines the experience of living in a society that has more information available to the public than ever before. It focuses on the interpretations, emotions, and practices of dealing with this abundance in everyday life. Drawing upon extensive fieldwork and survey research conducted in Argentina, the book inquiries into the role of cultural and structural factors that mediate between the availability of information and the actual consequences for individuals, media, politics, and society. Providing the first book-length account of the topic in the Global South, it concludes that the experience of information abundance is tied to an overall unsettling of society, a reconstitution of how we understand and perform our relationships with others, and a twin depreciation of facts and appreciation of fictions.
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Back, Kerry E. Real Options and q Theory. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780190241148.003.0020.
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The theory of perpetual options and dynamic programming are applied to analyze the optimal capital investment of a firm. When investment is continuous and capital is the numeraire, the marginal value of capital is called marginal q. The optimal investment rate is a function of marginal q. When investment is irreversible and there is no depreciation, the optimal time to make each marginal investment is given by the theory of perpetual options. The optimal invesment times can also be calculated by dynamic programming. Fluctuations in marginal q add risk to a firm, compared to reversible investment. The Berk‐Green‐Naik model is an example of a model that relates risk and expected return to size and book‐to‐market by endogenizing investment.
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Cobham, D. The Lawson boom: excessive depreciation versus financial liberalisation. Univ.St.Andrews, 1994.
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Sargent, Thomas J. Rational Expectations and Inflation. Princeton University Press, 2017. http://dx.doi.org/10.23943/princeton/9780691158709.001.0001.
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This collection of essays uses the lens of rational expectations theory to examine how governments anticipate and plan for inflation, and provides insight into the pioneering research for which the author was awarded the 2011 Nobel Prize in economics. Rational expectations theory is based on the simple premise that people will use all the information available to them in making economic decisions, yet applying the theory to macroeconomics and econometrics is technically demanding. This book engages with practical problems in economics in a less formal, noneconometric way, demonstrating how rational expectations can satisfactorily interpret a range of historical and contemporary events. It focuses on periods of actual or threatened depreciation in the value of a nation's currency. Drawing on historical attempts to counter inflation, from the French Revolution and the aftermath of World War I to the economic policies of Margaret Thatcher and Ronald Reagan, the book finds that there is no purely monetary cure for inflation; rather, monetary and fiscal policies must be coordinated. This fully expanded edition includes the author's 2011 Nobel lecture, “United States Then, Europe Now.” It also features new articles on the macroeconomics of the French Revolution and government budget deficits.
Book chapters on the topic "Book depreciation"
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Naydenko, Vitaly N. "Varieties of Extremism and their Influence on the Social and Political Life of Russia." In Russia in Reform: Year-Book [collection of scientific articles], 225–44. Federal Center of Theoretical and Applied Sociology of the Russian Academy of Sciences, Moscow, Russian Federation, 2020. http://dx.doi.org/10.19181/ezheg.2020.10.
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The article analyzes the varieties of extremism that affect and will negatively affect the socio-political situation in Russia in the next five to seven years. Ethnoreligious extremism received the highest expert assessment of danger (5), manifesting itself mainly as Islamic extremism and terrorism. A sufficiently high destructive effect on Russian society (4) will be exerted by ethno-national extremism and social extremism. The average rating in the rating of negative influence (3) was received by right-wing political extremism and state extremism of foreign countries. The least destructive effect on Russian society (2) is exerted by left-wing political extremism, religious extremism, and environmental extremism. The study showed a high probability of growing threats of left-wing political extremism and social extremism in the next five to seven years, due to the negative consequences of the spread of the coronavirus pandemic, a collapse in world oil prices, a depreciation of the ruble, a deepening economic crisis, and rising unemployment.
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Batrancea, Larissa. "Stock Market Price and Company Performance Between Two Major Downturns." In Advances in Human Resources Management and Organizational Development, 270–90. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7164-4.ch016.
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The chapter investigates the degree to which stock market prices were influenced by company financial performance during the period March 2007–September 2020, which included both the beginning of the global financial crisis and the ongoing COVID-19 pandemic crisis. Using quarterly financial data retrieved from the first 34 companies listed on the New York Stock Exchange according to their transaction volumes, empirical results show that, in the period between the two crises, stock market metrics including price to earnings, price to sales, price to book value, and price to free cash flow were shaped by financial performance indicators such as gross margin ratio, operating margin ratio, earnings before interest, taxes, depreciation and amortization margin, pretax margin, and net profit margin.
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"Depreciation and Amortization for Books and Taxes." In Internal Control of Fixed Assets, 38–51. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269107.ch4.
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Frieden, Jeffry A. "Conclusions." In Currency Politics. Princeton University Press, 2016. http://dx.doi.org/10.23943/princeton/9780691173849.003.0008.
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This chapter summarizes key findings. This book makes a simple theoretical argument about the distributional implications of exchange rate policy. It suggests that economic actors with important cross-border interests, exposed to currency volatility, will tend to prefer more stable and predictable exchange rates. It also claims that tradables producers will, all else being equal, tend to prefer a depreciated real exchange rate. These concerns will be tempered by the extent of exchange rate pass-through—that is, the degree to which currency movements affect domestic prices. The analysis in this book shows that countries whose economic agents are more involved in cross-border trade are more likely to fix their exchange rates in order to reduce currency volatility. Countries with large groups susceptible to import or export competition—import-competing manufacturers and export farmers—are more likely to choose flexible exchange rates that allow currency depreciations. Governments facing an election encourage or allow currency appreciation that increases the purchasing power of consumers.