O presente estudo teve por objetivo central analisar a relevância, dentro da perspectiva do
value relevance, do EBITDA (earnings before interest, taxes, depreciation and amortization) …

This paper is set against the background of recent regulatory action and standard-setting
activities pertaining to the disclosure of so-called 'pro forma'earnings. For a sample of large …

Alternative performance measures (APMs) might be used to improve the information
environment or strategically to mislead the market. The recently introduced European …

Este artículo presenta la comparación entre EVA y EBITDA en empresa de capital cerrado
que fabrica productos descartables de plástico. Se ha querido obtener respuesta para la …

Pro forma earnings represent voluntarily disclosed performance metrics that modify the
mandatory (GAAP) income number. Motives discussed to explain this disclosure …

One of the elements of company's evaluation is an analysis of bankruptcy risk metrics. In this
study, the accuracy of bankruptcy predictions generated by EBITDA-based and cash flow …

RESUMO O mercado de capitais é um dos maiores usuários das informações contábeis,
que as utilizam para avaliar a remuneração dos investimentos realizados e para a tomada …

This paper investigates the determinants of firms' decisions to disclose 'pro forma'earnings,
voluntarily performance metrics, in a largely unregulated setting, the German capital market …

Com a abertura do mercado brasileiro de hospitais ao investimento estrangeiro direto,
autorizada a partir de janeiro de 2015, um dos desafios dos hospitais privados e do …

L'objectif de la présente recherche est d'étudier le comportement des entreprises
acquéreuse et cible qui diffusent volontairement des communiqués de presse entre …