Relevant bibliographies by topics / E valuation de la performance

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Academic literature on the topic 'E valuation de la performance'

Author: Grafiati
Published: 4 June 2021
Last updated: 5 February 2022

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Journal articles on the topic "E valuation de la performance"

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Tizniti, Douaa, and Mohammed Rachid Aasri. "Do Discounts Enhance or Degrade IPOs Valuation Performance?" Financial Markets, Institutions and Risks 5, no. 2 (2021): 34–41. http://dx.doi.org/10.21272/fmir.5(2).34-41.2021.

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In the present study, we investigate the impact of discounts on the valuation performance of initial public offerings. Review of existing literature reveals that such valuation performance lacks examination in terms of discounts as most studies focus on valuation methods. Accordingly, we examine the valuation performance of initial public offerings before and after applying discounts. Whereby, underwriters apply a deliberate discount to fair value estimate before setting the final offer price. We assess the valuation performance of initial public offerings through bias and accuracy errors as well as explainability. When valuation errors are low, the valuation performance is deemed superior. Our sample consists of 39 initial public offerings conducted on the Moroccan stock exchange between 2004 and 2018. We use publicly available prospectus to collect necessary data. Our results reveal that discounts applied to fair value estimate when setting the final offer price reduce valuation errors. Consequently, discounts enhance the valuation performance of initial public offerings. In fact, both optimistic and pessimistic final offer price are closer to market price in comparison with optimistic and pessimistic fair value estimate. We conclude that if valuations conducted by underwriters are objective, discounts serve as a qualitative valuation to supplement the quantitative one. This qualitative valuation incorporates relevant information about market circumstances with regard to initial public offerings. This indicates the superior fundamental analysis underwriters are capable of performing. However, if valuations conducted by underwriters are subjective, then underwriters deliberately overestimates fair value estimate to justify applying discounts when setting the final offer price. Nonetheless, our study reveals that discounts are more than proportional to valuation optimism. Consequently, while discounts absorb this valuation optimism, they also set a valuation pessimism. In other words, discounts avoid overpricing initial public offerings, yet they result in underpricing them. Interestingly, we discover that although optimistic fair value estimate and pessimistic final offer price have approximate valuation errors, underwriters are more comfortable underpricing initial public offerings than overpricing them.
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Ivanovski, Zoran, Zoran Narasanov, and Nadica Ivanovska. "Performance Evaluation of Stocks’ Valuation Models at MSE." Economic and Regional Studies / Studia Ekonomiczne i Regionalne 11, no. 2 (June 1, 2018): 7–23. http://dx.doi.org/10.2478/ers-2018-0011.

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Abstract Subject and purpose of work: The main task of this paper is to examine the proximity of valuations generated by different valuation models to stock prices in order to investigate their reliability at Macedonian Stock Exchange (MSE) and to present alternative “scenario” methodology for discounted free cash flow to firm valuation. Materials and methods: By using publicly available data from MSE we are calculating stock prices with three stock valuation models: Discounted Free Cash Flow, Dividend Discount and Relative Valuation. Results: The evaluation of performance of three stock valuation models at the MSE identified that model of Price Multiplies (P/E and other profitability ratios) offer reliable stock values determination and lower level of price errors compared with the average stocks market prices. Conclusions: The Discounted Free Cash Flow (DCF) model provides values close to average market prices, while Dividend Discount (DDM) valuation model generally mispriced stocks at MSE. We suggest the use of DCF model combined with relative valuation models for accurate stocks’ values calculation at MSE.
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Nel, Soon, and Niël le Roux. "The valuation performance of mathematically-optimised, equity-based composite multiples." Journal of Economics, Finance and Administrative Science 22, no. 43 (November 6, 2017): 224–50. http://dx.doi.org/10.1108/jefas-02-2017-0042.

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Purpose This paper aims to examine the valuation precision of composite models in each of six key industries in South Africa. The objective is to ascertain whether equity-based composite multiples models produce more accurate equity valuations than optimal equity-based, single-factor multiples models. Design/methodology/approach This study applied principal component regression and various mathematical optimisation methods to test the valuation precision of equity-based composite multiples models vis-à-vis equity-based, single-factor multiples models. Findings The findings confirmed that equity-based composite multiples models consistently produced valuations that were substantially more accurate than those of single-factor multiples models for the period between 2001 and 2010. The research results indicated that composite models produced up to 67 per cent more accurate valuations than single-factor multiples models for the period between 2001 and 2010, which represents a substantial gain in valuation precision. Research implications The evidence, therefore, suggests that equity-based composite modelling may offer substantial gains in valuation precision over single-factor multiples modelling. Practical implications In light of the fact that analysts’ reports typically contain various different multiples, it seems prudent to consider the inclusion of composite models as a more accurate alternative. Originality/value This study adds to the existing body of knowledge on the multiples-based approach to equity valuations by presenting composite modelling as a more accurate alternative to the conventional single-factor, multiples-based modelling approach.
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Gutacker, Nils, Thomas Patton, Koonal Shah, and David Parkin. "Using EQ-5D Data to Measure Hospital Performance: Are General Population Values Distorting Patients’ Choices?" Medical Decision Making 40, no. 4 (May 2020): 511–21. http://dx.doi.org/10.1177/0272989x20927705.

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Background. The English National Health Service publishes hospital performance indicators based on average postoperative EQ-5D index scores after hip replacement surgery to inform prospective patients’ choices of hospital. Unidimensional index scores are derived from multidimensional health-related quality-of-life data using preference weights estimated from a sample of the UK general population. This raises normative concerns if general population preferences differ from those of the patients who are to be informed. This study explores how the source of valuation affects hospital performance estimates. Methods. Four different value sets reflecting source of valuation (general population v. patients), valuation technique (visual analog scale [VAS] v. time tradeoff [TTO]), and experience with health states (currently experienced vs. experimentally estimated) were used to derive and compare performance estimates for 243 hospitals. Two value sets were newly estimated from EQ-5D-3L data on 122,921 hip replacement patients and 3381 members of the UK general public. Changes in hospital ranking (nationally) and performance outlier status (nationally; among patients’ 5 closest hospitals) were compared across valuations. Results. National rankings were stable under different valuations (rank correlations >0.92). Twenty-three (9.5%) hospitals changed outlier status when using patient VAS valuations instead of general population TTO valuations, the current approach. Outlier status also changed substantially at the local level. This was explained mostly by the valuation technique, not the source of valuations or experience with the health states. Limitations. No patient TTO valuations were available. The effect of value set characteristics could be established only through indirect comparisons. Conclusion. Different value sets may lead to prospective patients choosing different hospitals. Normative concerns about the use of general population valuations are not supported by empirical evidence based on VAS valuations.
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Nel, WS, and NJ le Roux . "Precision, Consistency and Bias in Emerging Equity Markets." Journal of Economics and Behavioral Studies 6, no. 5 (May 30, 2014): 386–99. http://dx.doi.org/10.22610/jebs.v6i5.501.

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The use of multiples is a popular approach employed by analysts to perform valuations. These multiples are based on optimal value drivers, the valuation performance of which should be underpinned by empirical findings from carefully designed, unbiased research initiatives. This paper firstly investigates the risk of biasing the design of market-based studies which aim to test the valuation performance of individual value drivers. The evidence revealed that, when testing the valuation performance of value drivers, there is an inherent risk of biasing the design of a study of this kind, and therefore, its outcome. Secondly, the paper presents evidence in support of the consistency of previous research findings regarding the valuation performance of individual value drivers in the South African market over the period 2001-2010. To this end, the paper introduces a new approach for the analysis of multidimensional equity valuation research data in the form of principal component analysis (PCA)-based biplots. Thirdly, the paper provides evidence that multiples-based modeling seems to be biased to the downside, which is an important consideration for analysts who choose to adjust their valuations outside of these models.
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Cici, Gjergji, Alexander Kempf, and Alexander Puetz. "The Valuation of Hedge Funds’ Equity Positions." Journal of Financial and Quantitative Analysis 51, no. 3 (June 2016): 1013–37. http://dx.doi.org/10.1017/s0022109016000351.

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AbstractWe provide evidence on the valuation of equity positions by hedge funds. Reported valuations deviate from standard valuations based on closing prices from the Center for Research in Security Prices for roughly 7% of the positions. These equity valuation deviations are positively related to illiquidity and price volatility of the underlying stocks. They respond to past performance and intensify after an advisor starts reporting to a commercial database. Furthermore, advisors with more valuation deviations show a stronger discontinuity in their reported returns around 0, manage a higher fraction of potentially fraudulent funds, report smoother returns, and exhibit an upward spike in their December reported returns.
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Nel, WS. "An Optimal Peer Group Selection Strategy for Multiples-Based Modelling in the South African Equity Market." Journal of Economics and Behavioral Studies 7, no. 3(J) (June 30, 2015): 30–46. http://dx.doi.org/10.22610/jebs.v7i3(j).580.

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Although peer group selection is a key consideration when performing multiples-based valuations, there is a lack of theoretical guidance on an optimal peer group selection strategy in emerging markets. Principal Component Analysis-based biplots and correlation monoplots are used to assess the valuation performance of multiples whose peer groups are based on either industry classification or valuation fundamentals. The evidence suggests that multiples whose peer groups are based on valuation fundamentals outperform multiples whose peer groups are based on industry classifications, with a combination of valuation fundamentals Rg and RoE emerging as the optimal peer group variable. The evidence suggests that an optimal choice of peer group variable could secure an increase in valuation precision of as much as 41.77%.
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Ting, Irene Wei Kiong, Noor Azlinna Azizan, Rajesh Kumar Bhaskaran, and Sujit K. Sukumaran. "Corporate Social Performance and Firm Performance: Comparative Study among Developed and Emerging Market Firms." Sustainability 12, no. 1 (December 18, 2019): 26. http://dx.doi.org/10.3390/su12010026.

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This study examines the impact of firms’ environmental, social and governance (ESG) initiatives on financial performance. It also compares the valuation effects of corporate social performance initiatives in developed and emerging market firms. The study was based on ESG ranking scores in the Thomson Reuters database, and the sample comprised 1317 emerging market firms and 3569 developed market firms. In comparison with developed market firms, emerging market firms had higher ESG combined scores, ESG Controversy scores, category scores of resources use, workforce, human rights and corporate social responsibility strategy scores. This study finds that stakeholder initiatives positively impact valuation effects, based on all sample results. Firm-generated controversies may decrease valuation effects in the stock market. Results indicated that ESG initiatives have a significant positive to the firm performance. The presence of independent board members and ownership by investors is a positive determinant for value creation. The adoption of best practice corporate governance principles is an important determinant of the valuation of firms. Firms’ propensity to use defence mechanisms decreases valuation effects. Developed market firms received positive valuation effects due to ESG initiatives.
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Gerstner, Thomas, and Markus Holtz. "Valuation of Performance‐Dependent Options." Applied Mathematical Finance 15, no. 1 (February 2008): 1–20. http://dx.doi.org/10.1080/13504860601170492.

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Moss, Charles B., and Ani L. Katchova. "Farmland valuation and asset performance." Agricultural Finance Review 65, no. 2 (November 2005): 119–30. http://dx.doi.org/10.1108/00214660580001168.

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Dissertations / Theses on the topic "E valuation de la performance"

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Leung, Chi-wah, and 梁志華. "Performance management of valuation officer in Rating and Valuation Department." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B46758112.

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Elshahat, Islam M. "Market Valuation of Environmental Performance." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/309.

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This research investigated the general association between corporate environmental performance and the firms’ annual returns independent of any particular environmental event. The association analysis was based on the most recent environmental data for the years 2006, 2007, and 2008. The results indicated that while some environmental variables were significantly associated with firms’ returns, the majority were not. The results also indicated that environmental concerns were more likely to be associated with increase in the firm value than were environmental strengths; however, there were no mean differences between firms whose environmental performance increased as compared with those whose performance deteriorated. Overall, the results provided support for the perspective that environmental strengths require firm expenditures that place additional financial burdens on firms, resulting in lower stock returns.
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Bild, Magnus. "Valuation of takeovers." Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics [Ekonomiska forskningsinstitutet vid Handelshögsk.] (EFI), 1998. http://www.hhs.se/efi/summary/471.htm.

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Nordlund, Bo. "Valuation and Performance Reporting in Property Companies Accouding to IFRS." Doctoral thesis, KTH, Bygg- och fastighetsekonomi, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-9243.

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Applying a historical cost accounting (HCA) concept in property companies led on many occasions to a situation where everyone knew that the figures in balance sheets and income statements were wrong from a market perspective, but the analysts knew how the figures had arisen. Applying a fair value accounting (FVA) concept has led to a situation, on many occasions, where almost everyone believes that the figures in balance sheets and income statements accurately and fairly reflect reality, whereas few have sufficient knowledge how these figures have arisen.Appraisal of property is a complex issue. One of the most important conclusions from the research reported in this thesis is that disclosure regarding applied methods, significant assumptions in property valuations and statements about the connections between appraised values and market evidence needs refinement in financial reports, according to International Financial Reporting Standards (IFRS). As the uncertainty in property valuations cannot be removed, it has to be managed. Providing explicit disclosure about valuations is one important way to manage this issue by reducing the gap of information asymmetry between those who perform valuations and those who are users of financial statements.Other findings reported are connected to issues of consistent application of IFRS other than disclosures about valuations. Such an issue is the border between maintenance expenses and capitalised costs regarding component replacements. On many occasions companies seem to interpret IFRS accounting rules differently in this respect. This could lead to distorted reporting of net operating income (NOI) levels.Another conclusion reported is that NOI for financial reporting purposes are not equivalent to NOI used for real-estate appraisal purposes. In this thesis it has been shown that differences may turn up regarding rental income and maintenance costs in this respect.Fair value adjustments in income statements are another issue handled in this thesis. Empirical studies showed that a majority of the property companies studied reported such adjustments above financial items in the income statement, which seems to be in line with the intentions of the IFRS rules.
QC 20100831
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Hutagaol, Yanthi. "IPO valuation and performance : evidence from the UK main market." Thesis, University of Glasgow, 2005. http://theses.gla.ac.uk/1674/.

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Selling stock to the general public is one important method by which firms are able to raise new equity capital. If the firm sells stock for the first time to the general public, it is called an initial public offering (IPO). Subsequent to the IPO, firms may seek to raise further equity capital by offering to sell new shares through a seasoned equity offering (SEO). In the UK, most young/small firms initially raise equity capital from a small number of investors through private placements. If a firm prospers and needs additional equity capital, it may choose at some point to go public by selling stock through an IPO. By issuing publicly traded equity, the firm establishes both a market value for the firm and a market for its common stock. There have been many IPO studies that record the so-called “Underpricing anomaly” as a primary stylised fact of IPOs. The underpricing refers to the significance increase of the IPO market price over the first few days after the initial listing. This fact suggests that the IPO pricing is not simple very few information about the issuing firm is available to the market prior to IPO. This study is to examine the IPO valuation based on the prospectus information, which is perceived as comprehensive information about the firm prior to the IPOs. Furthermore, this study is also to observe the impact of the prospectus information on the IPO after market performances.
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Childers, Carla Yvonne. "LINKING SERVICE ENCOUNTERS TO FINANCIAL PERFORMANCE: AN EXTENDED APPROACH TO VALUATION." Lexington, Ky. : [University of Kentucky Libraries], 2009. http://hdl.handle.net/10225/1173.

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Thesis (Ph. D.)--University of Kentucky, 2009.
Title from document title page (viewed on June 2, 2010). Document formatted into pages; contains: ix, 147 p. : ill. Includes abstract and vita. Includes bibliographical references (p. 118-146).
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Du, Toit Stefanus Gerhardus. "Value investing versus growth investing in South Africa : valuation disparities and subsequent performance." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/71873.

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Thesis (MComm)--Stellenbosch University, 2012.
ENGLISH ABSTRACT: Investment styles and more particularly the relative outperformance of certain styles under differing market conditions have been widely researched. Furthermore, investment professionals are constantly on the lookout for factors that could possibly be indicative of the subsequent outperformance of certain investment styles. With the value-growth phenomenon at the centre of this debate, there is an attempt in this study to shed some light on this anomaly from a purely South African perspective. Using monthly data for the period 1991 to 2011, and calculating price-to-book value (P/B) ratios for all the stocks included in the FTSE/JSE All-Share Index, the methodology employed by The Brandes Institute (2009A), based on work of Lakonishok, Shleifer and Vishny (1994), will be utilised in this study in order to determine whether the relative outperformance of value stocks over growth stocks can be anticipated in advance. Stocks were ranked monthly on the basis of their relative P/B ratios and subsequently four new portfolios were created each month, with the growth portfolio consisting of the highest 25% P/B ratio stocks and the value portfolio capturing the lowest 25% P/B ratio stocks. After portfolio creation, quartile-by-quartile performance was tracked over the following five years. The relative performance of the value versus growth portfolio was compared to the valuation difference multiple, calculated as the median P/B ratio of the growth portfolio divided by the median P/B ratio of the value portfolio, to determine if a relationship existed between valuation disparities and the subsequent relative performance of value and growth stocks. The all-cap (FTSE/JSE All-Share Index) segment was further divided into large-cap (FTSE/JSE Top-40 Index), mid-cap (FTSE/JSE Mid-cap Index) and small-cap (FTSE/JSE Small-cap Index) segments in order to determine if a consistent relationship could be identified within different market capitalisation sectors of the market. A significant relationship was found between the valuation difference multiple and subsequent performance of value and growth stocks in all segments of the JSE Mainboard. Historically, the higher the valuation difference multiple, the higher the subsequent outperformance of value stocks over the subsequent five-year period, as compared to growth stocks. This was found to be significant within the FTSE/JSE All-Share Index, the FTS/JSE Top-40 Index, the FTSE/JSE Mid-Cap Index and the FTSE/JSE Small-Cap Index. An exception to the above findings was the post-2002 period within the FTSE/JSE Top-40 Index. During this period it was not possible to identify a relationship between the valuation difference multiple and subsequent value stock outperformance.
AFRIKAANSE OPSOMMING: Verskillende beleggingstyle en meer spesifiek, die relatiewe uitprestering van sekere style onder verskillende mark omstandighede, is wyd nagevors oor die afgelope paar dekades. Professionele beleggers is ook gedurig op die uitkyk vir moontlike faktore wat die uitprestering van sekere beleggingstyle vooraf kan aandui. Met die waarde-groei verskynsel sentraal in hierdie debat, is die doelwit in hierdie studie om die waarde-groei verskynsel te ondersoek vanuit 'n eg Suid-Afrikaanse mark perspektief. Deur maandelikse data vir die periode 1991 tot 2011 te gebruik en daaropvolgende prys-tot-boekwaarde (P/B) verhoudings te bereken vir al die aandele wat deel was van die FTSE/JSE Alle-Aandele Indeks, sal daar in hierdie studie die metodologie van 'The Brandes Institute' (2009A) in die Verenigde State van Amerika, gebaseer op die werk van Lakonsihok, Shleifer en Vishny (1994), toegepas word om te probeer bepaal of die relatiewe uitprestering van waarde aandele oor groei aandele vooraf voorspel kan word. Aandele is maandeliks ingedeel op die basis van hul onderskeie P/B verhoudings. Deur hierdie proses is daar maandeliks vier nuwe portefeuljes geskep, met die groei portefeulje wat die hoogste 25% van P/B verhouding aandele bevat het en die waarde portefeulje wat die laagste 25% van P/B verhouding aandele verteenwoordig. Prestasie beoordeling van die nuut geskepde portefeuljes was die volgende stap in die navorsingsproses waar kwartiel-tot-kwartiel prestasie beoordeling oor die daaropvolgende vyf-jaar periode na portefeulje ontstaan, plaasgevind het. Die relatiewe prestasie van die waarde en groei portefeuljes is vergelyk met die waardasie pariteit maatstaf, wat bereken is as die mediaan P/B verhouding van die groei portefeulje gedeel deur die mediaan P/B verhouding van die waarde portefeulje. Hierdie vergelyking is gebruik om te bepaal of 'n verhouding tussen die onderskeie waardasies van groei en waarde aandele en daaropvolgende prestasie bestaan. Die alle aandele segment is verder ook opgedeel in drie onderskeie indekse om te bepaal of 'n verwantskap binne al die verskillende markkapitalisasie sektore bestaan. Die grootste markkapitalisasie aandele is verteenwording deur die FTSE/JSE Top-40 Indeks; die medium markkapitalisasie aandele deur die FTSE/JSE Mid-Cap Indeks; en die kleinste markkapitalisasie aandele wat deel vorm van die FTSE/JSE Alle-Aandele Indeks is verteenwoording deur die FTSE/JSE Small-Cap Indeks. 'n Beduidende verwantskap is gevind tussen die waardasie pariteit maatstaf en daaropvolgende vyf-jaar prestasie van waarde en groei aandele. Histories hoe hoër die waardasie pariteit maatstaf, hoe groter die relatiewe uitprestering van waarde aandele oor die daaropvolgende vyf-jaar periode. Hierdie verskynsel is beduidend gevind vanuit 'n FTSE/JSE All-Share Indeks, FTSE/JSE Top-40 Indeks, FTSE/JSE Mid-Cap Indeks en FTSE/JSE Small-Cap Indeks perspektief. 'n Uitsondering was die FTSE/JSE Top-40 Indeks vir die periode na 2002, waar dit nie moontlik was om 'n beduidende verwantskap te identifiseer nie.
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Abdulai, Mohammed Sani. "Valuation, Pricing, and Performance of Initial Public Offerings on the Ghana Stock Exchange." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/389.

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In recent years, the initial public offerings (IPOs) on the Ghana Stock Exchange (GSE) witnessed some level of undersubscriptions. The purpose of this research was to investigate the extent to which valuation, pricing, and performance of prior IPOs listed on the GSE contributed to this state of undersubscriptions. The research was informed by the valuation and pricing framework of Roosenboom. The research questions addressed whether IPOs on the GSE were under/overpriced and whether the projected and pre-issue financials were free from forecasting errors and earnings management. A cross-sectional, explanatory research design was employed to examine a dataset of 30 sampled IPOs. The dataset, obtained from IPO prospectuses, trading data, and financial statements, was analyzed using both logistic and multiple regressions. IPO valuation methods, first-day returns (R(1st day)), absolute forecast errors (AFE), and discretionary current accruals (DCA) served as dependent variables and firm characteristics of size, age, profitability, dividends, price-to-value (P/V) ratios, owner-manager, and auditors' reputation served as independent variables. Results revealed that firm characteristics were not significant predictors of the choice of IPO valuation methods, IPOs were underpriced and their R(1st day) were significantly predicted by P/V ratios, the financial projections were over forecasted and their AFE were not predicted by the independent variables, and the pre-IPO financials experienced earnings management and their DCA were significantly explained by the owner-manager variable. This research contributes to positive social change by assisting regulators, investment bankers, corporations, and institutional investors in improving their respective roles in the valuation and pricing of IPOs on the GSE, thus reducing the observed IPO undersubscriptions in the stock market.
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Sandström, Edvin. "The Convaluation of Performance Art : A Study of Peer Recognition Among Performance Artists." Licentiate thesis, Uppsala universitet, Sociologiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-345083.

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Processes and forms of valuation, evaluation and valorization are important for bringing contemporary social life in order. In this thesis, I study the values of the small and autonomous avant-garde of the art-world, performance art. In art worlds, arguably, we can expect to find the most extreme cases of activities which constantly aim at transgressing existing ideas of what is valued in this world, i.e., art. Performance art is an activity that contemplates the border between art and non-art, and that as an activity contributes to the constitution of this border. My focus is on the ongoing process, which is seen in a historical light. I look at the social structure that both enables and constitutes values. I argue that this process should be understood as a convaluation (Aspers 2008), a partial order with some temporal extension that enables coordination based on valuation and evaluation processes. I find that the convaluation of performance art is characterized by a switched role structure––meaning that actors operate as both artists and curators and as such, switch from being evaluated to evaluating others. The central value that constitutes the convaluation of performance art is bodily presence.
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Gutierrez, Ivan. "The Proper Accounting and Valuation of Convertible Debt in the Modern Market." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/439.

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Under current GAAP principles convertible debt is valued and accounted for using an outdated practice. Only one aspect of these complex financial instruments are valued at a time resulting in flawed financial statements. Although the Accounting Principles Board agreed with this sentiment, originally proclaiming that both the debt and equity aspects be valued together, significant resistance by the public forced the Board to amend its Opinion to the current standard. In this paper three ratios that measure company performance and health will be tested against the amount of convertible debt in selected companies in the hopes that a correlation will be found that shows the impact of the current accounting method.
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Books on the topic "E valuation de la performance"

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Performance appraisal: The Birla's. Jaipur: University Book House, 2003.

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Gianfranco, Balbo, and Conte Gianni 1946-, eds. Performance models of multiprocessor systems. Cambridge, Mass: MIT Press, 1986.

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Marsan, M. Ajmone. Performance models of multiprocessor systems. Cambridge, Mass: MIT Press, 1987.

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Stevenson, S. A. W. Property valuation and performance measurement: The suitability of current practices. Dublin: University College Dublin, Department of Banking and Finance, 1995.

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Gietzmann, Miles B. Auditor performance, implicit guarantees, and the valuation of legal liability. London: London School of Economics, Centre for Economic Performance, 1995.

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International Valuation Standards Committee. International valuation standards: Principles, standards, and applications and performance guidance. London: The Committee, 1997.

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Performance and evaluation of Lisp systems. Cambridge, Mass: MIT Press, 1985.

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Kirchmaier, Thomas. The performance effects of European demergers. [London]: Centre for Economic Performance, London School of Economics and Political Science, 2003.

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Schöntag, Jürgen. Performance-Messung und wertorientierte Steuerung auf Basis von Residualgewinnen. Frankfurt am Main: Lang, 2007.

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Performance-Messung und Eigentümerorientierung: Eine theoretische und empirische Untersuchung. Frankfurt am Main: P. Lang, 1998.

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Book chapters on the topic "E valuation de la performance"

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Saikia, Hemanta, Dibyojyoti Bhattacharjee, and Diganta Mukherjee. "Performance-Based Market Valuation of Cricketers." In Cricket Performance Management, 113–28. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-1354-1_5.

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McIntosh, Angus P. J., and Stephen G. Sykes. "Valuation and Performance — the Uncertainties." In A Guide to Institutional Property Investment, 273–86. London: Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-07154-8_13.

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Rossi, Emanuele, and Gianfranco Forte. "Accuracy Performance of Relative Valuation." In Assessing Relative Valuation in Equity Markets, 45–89. London: Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-137-56335-4_4.

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Moser, Ulrich, and Heinz Goddar. "Fundamental Principles in the Valuation of Intangible Assets, Taking the Valuation of Technologies Protected by Patents as an Example." In Innovation performance accounting, 113–66. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-01353-9_5.

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Ubelhart, Mark C. "An Economic View of the Impact of Human Capital on Firm Performance and Valuation." In The Valuation Handbook, 508–24. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118268179.ch19.

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Gu, Feng, and John Q. Li. "Innovation in Information Systems and Valuation of Intangibles." In Intangibles, Market Failure and Innovation Performance, 291–306. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-07533-4_11.

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Majewski, Sebastian. "Confirmation Bias in Valuation of Footballers’ Performance Rights." In Problems, Methods and Tools in Experimental and Behavioral Economics, 249–59. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99187-0_18.

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Arslan-Ayaydin, Özgür, and James Thewissen. "The Impact of Environmental Strengths and Concerns on the Accounting Performance of Firms in the Energy Sector." In Energy Technology and Valuation Issues, 83–107. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-13746-9_5.

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Malerba, Alessandro, Domenico Enrico Massimo, Mariangela Musolino, Francesco Nicoletti, and Pierfrancesco De Paola. "Post Carbon City: Building Valuation and Energy Performance Simulation Programs." In New Metropolitan Perspectives, 513–21. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-92102-0_54.

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Macran, Susan. "Test-retest performance of EQ-5D." In The Measurement and Valuation of Health Status Using EQ-5D: A European Perspective, 43–54. Dordrecht: Springer Netherlands, 2003. http://dx.doi.org/10.1007/978-94-017-0233-1_5.

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Conference papers on the topic "E valuation de la performance"

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Huston, Simon, Ebraheim Lhabash, and Eng Raeesi. "Evaluating government valuation department performance in developing markets." In 25th Annual European Real Estate Society Conference. European Real Estate Society, 2016. http://dx.doi.org/10.15396/eres2016_64.

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Mao, Weichao, Zhenzhe Zheng, Fan Wu, and Guihai Chen. "Online Pricing for Revenue Maximization with Unknown Time Discounting Valuations." In Twenty-Seventh International Joint Conference on Artificial Intelligence {IJCAI-18}. California: International Joint Conferences on Artificial Intelligence Organization, 2018. http://dx.doi.org/10.24963/ijcai.2018/61.

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Online pricing mechanisms have been widely applied to resource allocation in multi-agent systems. However, most of the existing online pricing mechanisms assume buyers have fixed valuations over the time horizon, which cannot capture the dynamic nature of valuation in emerging applications. In this paper, we study the problem of revenue maximization in online auctions with unknown time discounting valuations, and model it as non-stationary multi-armed bandit optimization. We design an online pricing mechanism, namely Biased-UCB, based on unique features of the discounting valuations. We use competitive analysis to theoretically evaluate the performance guarantee of our pricing mechanism, and derive the competitive ratio. Numerical results show that our design achieves good performance in terms of revenue maximization on a real-world bidding dataset.
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Whittal, Jennifer, and Michael Barry. "Property Valuation System Reform: Assessing Change Processes and Performance." In 12th African Real Estate Society Conference. African Real Estate Society, 2012. http://dx.doi.org/10.15396/afres2012_110.

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Gerstner, T., and M. Holtz. "Geometric tools for the valuation of performance-dependent options." In COMPUTATIONAL FINANCE 2006. Southampton, UK: WIT Press, 2006. http://dx.doi.org/10.2495/cf060161.

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Suhendra, Euphrasia Susy. "The Influence of Intellectual Capital on Firm Value towards Manufacturing Performance in Indonesia." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01192.

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The aim of this study is to analyse the influence of intellectual capital on firm value through firm performance (profitability, productivity, market valuation and growth). Intellectual capital is measured by using a Value Added Intellectual Coefficient (VAIC™). Firm value is measured by Tobin's Q. The financial performance consists of Return on assets (ROA), Asset turn over (ATO), Market to Book Value (MB) and Earnings per Share (EPS). Data from this study was obtained from financial statements and annual reports of manufacturing companies that are taken from the Indonesia Stock Exchange. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange during the year of 2011-2013 for 37 companies. The types of data used are secondary data in the form of annual reports by the manufacturing companies. Empirical analysis is conducted by using Structural Equation Modelling (SEM). The results of this study indicate that Intellectual capital has a significant effect on profitability, market valuation and growth. Intellectual capital does not significantly affect productivity and firm value. Market valuation significantly affects the firm value. Profitability, productivity and growth do not significantly affect firm value. Furthermore, Intellectual capital which is intervened by the firm performance has a positive effect on firm value.
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Pages, Gilles, and Benedikt Wilbertz. "Parallel implementation of Quantization methods for the valuation of swing options on GPGPU." In 2010 Workshop on High Performance Computational Finance at SC10 (WHPCF). IEEE, 2010. http://dx.doi.org/10.1109/whpcf.2010.5671811.

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Murakowski, Dariu, William Brouwer, and Vincent Natoli. "CUDA implementation of barrier option valuation with jump-diffusion process and Brownian bridge." In 2010 Workshop on High Performance Computational Finance at SC10 (WHPCF). IEEE, 2010. http://dx.doi.org/10.1109/whpcf.2010.5671827.

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Suh, J., Y. Song, Y. Kim, and K. Lee. "3D Simulator System of Performance Valuation for Next Generation Port Automation." In 2006 1ST IEEE Conference on Industrial Electronics and Applications. IEEE, 2006. http://dx.doi.org/10.1109/iciea.2006.257336.

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Kim, HyunMo, and JaeHong Park. "The Impact of Past Performance on Information Valuation in Virtual Communities." In the 17th International Conference. New York, New York, USA: ACM Press, 2015. http://dx.doi.org/10.1145/2781562.2781589.

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Bilò, Vittorio, Angelo Fanelli, Michele Flammini, Gianpiero Monaco, and Luca Moscardelli. "Optimality and Nash Stability in Additive Separable Generalized Group Activity Selection Problems." In Twenty-Eighth International Joint Conference on Artificial Intelligence {IJCAI-19}. California: International Joint Conferences on Artificial Intelligence Organization, 2019. http://dx.doi.org/10.24963/ijcai.2019/15.

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The generalized group activity selection problem (GGASP) consists in assigning agents to activities according to their preferences, which depend on both the activity and the set of its participants. We consider additively separable GGASPs, where every agent has a separate valuation for each activity as well as for any other agent, and her overall utility is given by the sum of the valuations she has for the selected activity and its participants. Depending on the nature of the agents' valuations, nine different variants of the problem arise. We completely characterize the complexity of computing a social optimum and provide approximation algorithms for the NP-hard cases. We also focus on Nash stable outcomes, for which we give some complexity results and a full picture of the related performance by providing tights bounds on both the price of anarchy and the price of stability.
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Reports on the topic "E valuation de la performance"

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van Binsbergen, Jules. Duration-Based Stock Valuation: Reassessing Stock Market Performance and Volatility. Cambridge, MA: National Bureau of Economic Research, June 2020. http://dx.doi.org/10.3386/w27367.

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Loutzenhiser, Glen, and Stephen Daly. Valuation. CAGE, October 2020. http://dx.doi.org/10.47445/109.

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Tennant, Anastasia. Valuation of Chattels. CAGE, October 2020. http://dx.doi.org/10.47445/140.

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Sørensen, Michael Munk, Mattias Carlsson Feng, Jenny von Bahr, Thea Marcelia Sletten, Johanna Kiiski, and Signe Krarup. Valuation Literature on Chemicals. Nordic Council of Ministers, January 2017. http://dx.doi.org/10.6027/na2017-903.

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Ramm, Antonia, and Christopher Eames. Valuation of pension rights. CAGE, October 2020. http://dx.doi.org/10.47445/142.

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Clark, Elizabeth, and Shaun Fu. Valuation of agricultural property. CAGE, October 2020. http://dx.doi.org/10.47445/145.

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Hammerstrom, Donald J., Charles D. Corbin, Nicholas Fernandez, Juliet S. Homer, Atefe Makhmalbaf, Robert G. Pratt, Abhishek Somani, Erik I. Gilbert, Shawn Chandler, and Richard Shandross. Valuation of Transactive Systems. Office of Scientific and Technical Information (OSTI), May 2016. http://dx.doi.org/10.2172/1256393.

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Scott, M. J., G. R. Bilyard, S. O. Link, P. F. Ricci, H. E. Seely, C. A. Ulibarri, and H. E. Westerdahl. Valuation of ecological resources. Office of Scientific and Technical Information (OSTI), April 1995. http://dx.doi.org/10.2172/61125.

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Caprio, Gerard, Luc Laeven, and Ross Levine. Governance and Bank Valuation. Cambridge, MA: National Bureau of Economic Research, December 2003. http://dx.doi.org/10.3386/w10158.

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Mukherjee, Srijib. Pumped Storage Hydropower Valuation GuidebookA Cost-Benefit and Decision Analysis Valuation Framework. Office of Scientific and Technical Information (OSTI), November 2020. http://dx.doi.org/10.2172/1724453.

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