Relevant bibliographies by topics / Capitalized earnings method

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  1. Journal articles
  2. Dissertations / Theses

Academic literature on the topic 'Capitalized earnings method'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Capitalized earnings method"

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Haris, Muhammad, Yong Tan, Ali Malik, and Qurat Ul Ain. "A Study on the Impact of Capitalization on the Profitability of Banks in Emerging Markets: A Case of Pakistan." Journal of Risk and Financial Management 13, no. 9 (2020): 217. http://dx.doi.org/10.3390/jrfm13090217.

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A strong capitalized position of financial institutions is essential to ensure their solvency. Because of their unique nature, banks must always keep an optimum level of capital to ensure smooth banking earnings. Consequently, it is mandatory for all types of banks operating in Pakistan to keep a minimum amount of required capital along with capital adequacy to remain solvent and profitable. Therefore, using three measures of capitalization, i.e., the Capital Ratio (CR), Capital Adequacy Ratio (CAR), and Minimum Capital Requirement (MCR), and four measures of profitability, i.e., Return on Avg
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2

Garanina, Tatiana, Egor Nikulin, and Oksana Frangulantc. "Earnings management and R&D costs capitalization: evidence from Russian and German markets." Investment Management and Financial Innovations 13, no. 1 (2016): 206–14. http://dx.doi.org/10.21511/imfi.13(1-1).2016.07.

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Purpose: The goal of the paper is to analyze the motives that determine the propensity of companies in both developed and developing countries to engage in earnings management on the basis of accounting treatment of R&D costs. Methodology: The final sample analyzed in the paper is 47 Russian companies and 74 German companies for the period 2012-2013. Findings: The results of the research show that managers of companies in Russia and in Germany are engaged in earnings management practices using R&D costs, although the incentives for these actions are different. In the ca
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3

Saji, T. G., and S. Harikumar. "Earnings Growth and Value Premium: The Indian Experience." Vikalpa: The Journal for Decision Makers 40, no. 4 (2015): 444–54. http://dx.doi.org/10.1177/0256090915608542.

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Executive Summary This article addresses two main questions: Does a value premium exist in emerging market like India? If so, how pervasive is it in different market conditions? Value premium is assumed to be the difference in stock returns of undervalued and overvalued firms with a unique industry profile. The sample for the study consisted of 32 companies from the Information Technology (IT) sector, the stocks of which had traded continuously in the National Stock Exchange (NSE) during the period 2000–2010. Prowess and Capitaline constitute the sources for the firm-level financial data, and
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4

Shahwan, Yousef. "The Australian Market Perception Of Goodwill And Identifiable Intangibles." Journal of Applied Business Research (JABR) 20, no. 4 (2011). http://dx.doi.org/10.19030/jabr.v20i4.2224.

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<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-size: x-small;"><span style="font-family: Times New Roman;"><span style="layout-grid-mode: line;" lang="EN-AU">Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. Preliminary evidence suggests that the materiality of goodwill and identifiable intangible assets in corporate statements of financial position for a large number of firms is the reason for the considerable attention given to goodwill
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Dissertations / Theses on the topic "Capitalized earnings method"

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Pawlasová, Lucie. "Stanovení hodnoty zástavy obchodního podílu při koupi podniku XY s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203964.

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This thesis aims to evaluate the company XY s.r.o. to the date of 31 December 2014 and to assess its financial health and perspectives. The theoretical part is devoted to a brief description of pledge of business share from the perspective of the bank with its advantages and risks. The practical part or the actual valuation is divided into classic chapters. The introduction presents the valuated company with a consistent description of their products. Another chapter is devoted to strategic analysis, which evaluates future outlook of the company. In the financial analysis, the individual balan
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2

Chen, Alex Chu-Ping, and 陳祝平. "An Empirical Examination of the Capitalized Excess Earnings Method－The Case of Taiwan Stock Market." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/17146476917437510026.

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碩士<br>國立交通大學<br>管理學院碩士在職專班科技管理組<br>92<br>The traditional financial statements can not reflect the value of intangible asset completely and correctly that exist between the difference of market-value and book-value. In this so-called knowledge-based economy, the measurement of intangible asset is getting important and necessary. The purpose of this thesis is to apply the capitalized excess earnings method for measuring the value of intangible asset for Taiwan’s listed firms. This method was first introduced and mandated by the Treasury Department of the United States government. Financial data
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3

Wang, Pao-Hsiu, and 王寶琇. "Valuation of Intangible Assets of Taiwanese DRAM Manufacturers: The Application of Capitalized Excess Earnings Method." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/67352894496882549702.

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碩士<br>國立交通大學<br>科技管理學程碩士班<br>90<br>Dynamic Random Access Memory (DRAM), a member of the memory IC chip, plays a key role in the semiconductor industry. It was reported that the total market sale of IC products was 133 billion dollars in 2002 of which 15.8 billion (11%) was contributed by DRAM alone. In recent years, the DRAM industry suffered greatly from profitability impairment. It is inevitable for one to question the capability of DRAM manufacturing firms in term of their intangible assets. The purpose of this thesis is to investigate issues regarding the value of intangible ass
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