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Accounting, Cash Flow and Value Relevance / / by Francesco Paolone
Accounting, Cash Flow and Value Relevance / / by Francesco Paolone
Autore Paolone Francesco
Edizione [1st ed. 2020.]
Pubbl/distr/stampa Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020
Descrizione fisica 1 online resource (IX, 111 p. 17 illus., 12 illus. in color.)
Disciplina 657
657.72
Collana SpringerBriefs in Accounting
Soggetto topico Accounting
Bookkeeping 
Business enterprises—Finance
Finance
Accounting/Auditing
Business Finance
Finance, general
ISBN 3-030-50688-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Introduction -- The Cash Flow Statement under IAS/IFRS -- The historical background of Cash Flow Statement: first evidences and contributions -- The Value Relevance of accounting information and cash flows: a review on prior studies and models -- Data analysis on EU and US listed companies -- Concluding remarks: the importance of Cash Flow Statement.
Record Nr. UNINA-9910412147203321
Paolone Francesco  
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Cash accounting system according to IAS/IFRS / Paola Saracino
Cash accounting system according to IAS/IFRS / Paola Saracino
Autore SARACINO, Paola
Pubbl/distr/stampa Milano : Giuffrè, 2007
Descrizione fisica VI, 24 p. ; 24 cm
Disciplina 657.72
Collana Series of paper, 1
Soggetto topico Aziende - Liquidità - Contabilità
ISBN 88-14-13671-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISA-990003419600203316
SARACINO, Paola  
Milano : Giuffrè, 2007
Materiale a stampa
Lo trovi qui: Univ. di Salerno
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Cash flow accounting : international uses and abuses / Gabriel D. Donleavy
Cash flow accounting : international uses and abuses / Gabriel D. Donleavy
Autore Donleavy, Gabriel Douglas
Pubbl/distr/stampa London ; New York : Routledge, 1994
Descrizione fisica VII, 314 p. : ill. ; 23 cm
Disciplina 657.72
Collana Series on international accounting and finance
Soggetto topico Contabilita
ISBN 9780415086776
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISALENTO-991000316469707536
Donleavy, Gabriel Douglas  
London ; New York : Routledge, 1994
Materiale a stampa
Lo trovi qui: Univ. del Salento
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Contabilidad de activos [[recurso electronico] /] / Angel María Fierro M
Contabilidad de activos [[recurso electronico] /] / Angel María Fierro M
Autore Fierro Martínez Ángel María
Edizione [2a. ed.]
Pubbl/distr/stampa Bogotá, : Ecoe Ediciones, 2009
Descrizione fisica 1 online resource (283 p.)
Disciplina 657.72
Collana Ciencias administrativas. Contabilidad
Soggetto topico Activos (Contabilidad)
Assets (Accounting)
ISBN 958-648-873-X
1-4619-1176-1
1-4492-7602-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione spa
Nota di contenuto CONTABILIDAD DE ACTIVOS; Página legal; Contenido general; Presentación; Justificación; Núcleo del problema; Competencias; Metodología; 1 Generalidades; Introducción; Núcleo del problema; Competencias; 1. Marco conceptual; 2. Clasificación; 3. Valuación; 4. Ajustes contables; 5. Análisis y presentación; 6. Resumen; 7. Actividades de aprendizaje; 2 Disponible; Introducción; Núcleo del problema; Competencias; 1. Marco conceptual; 2. Caja general; 3. Caja menor; 4. Bancos; 5. Remesas en tránsito; 6. Cuenta de ahorros; 7. Fondos; 8. Análisis y presentación; 9. Resumen
10. Actividades de aprendizaje3 Inversiones; Introducción; Núcleo del problema; Competencias; 1. Marco conceptual; 2. Inversión de corto plazo; 3. Valorización; 4. Provisión; 5. Inversión permanente; 6. Operación de recompra; 7. Análisis y presentación; 8. Resumen; 9. Actividades de aprendizaje; 4 Deudores; Introducción; Núcleo del problema; Competencias; 1. Marco conceptual ; 2. Clientes; 3. Operación recompra; 4. Provisión; 5. Recuperación cartera; 6. Análisis y presentación; 7. Resumen; 8. Actividades de aprendizaje; 5 Inventarios; Introducción; Núcleo del problema; Competencias
1. Marco conceptual2. Reposición de inventarios; 3. Sistemas de inventarios; 4. Método de valuación; 5. Inventario físico; 6. Provisión; 7. Mercancías en consignación; 8. Análisis y presentación; 9. Resumen; 10. Actividades de aprendizaje; 6 Propiedad, planta y equipo; Introducción; Núcleo del problema; Competencias; 1. Marco conceptual; 2. Depreciación; 3. Agotamiento; 4. Provisión; 5. Valorización; 6. Análisis y presentación; 7. Resumen; 8. Actividades de aprendizaje; 7 Activos intangibles; Introducción; Núcleo del problema; Competencias; 1. Marco conceptual
2. Depreciación y/o amortización acumulada3. Provisión; 4. Análisis y presentación; 5. Resumen; 6. Actividades de aprendizaje; 8 Diferidos; Introducción; Núcleo del problema; Competencias; 1. Marco conceptual; 2. Amortización; 3. Amortización acumulada; 4. Análisis y presentación; 5. Resumen; 6. Actividades de aprendizaje; 9 Otros Activos; Introducción; Núcleo del problema; Competencias; 1. Marco conceptual; 2. Amortización; 3. Provisión; 4. Valorización; 5. Análisis y presentación; 6. Resumen; 7. Actividades de aprendizaje; 10 Cuentas de orden; Introducción; Núcleo del problema; Competencias
1. Marco conceptual2. Cuentas de orden deudoras; 3. Cuentas de orden acreedoras; 4. Análisis y presentación; 5. Resumen; 6. Actividades de aprendizaje; Bibliografía
Record Nr. UNINA-9910672282903321
Fierro Martínez Ángel María  
Bogotá, : Ecoe Ediciones, 2009
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Corporate valuation using the free cash flow method applied to Coca-Cola / / Carl B. McGowan, Jr
Corporate valuation using the free cash flow method applied to Coca-Cola / / Carl B. McGowan, Jr
Autore McGowan Carl
Edizione [First edition.]
Pubbl/distr/stampa New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2015
Descrizione fisica 1 online resource (66 p.)
Disciplina 657.72
Collana Finance and financial management collection
Soggetto topico Cash flow - Accounting
Soggetto genere / forma Electronic books.
Soggetto non controllato free cash flow to equity
long term growth rate
market beta
required rate of return
sustainable growth rate
valuation
ISBN 1-63157-030-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 1. Introduction: an overview of corporate financial management -- 2. Determining the short-term growth rate using the extended Dupont system of financial analysis -- 3. Determining the long-term growth rate -- 4. Calculating the beta coefficient and required rate of return for Coca-Cola -- 5. Free cash flow to equity -- 6. Valuing Coca-Cola -- Appendix -- References -- Index.
Record Nr. UNINA-9910463815003321
McGowan Carl  
New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Corporate valuation using the free cash flow method applied to Coca-Cola / / Carl B. McGowan, Jr
Corporate valuation using the free cash flow method applied to Coca-Cola / / Carl B. McGowan, Jr
Autore McGowan Carl
Edizione [First edition.]
Pubbl/distr/stampa New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2015
Descrizione fisica 1 online resource (66 p.)
Disciplina 657.72
Collana Finance and financial management collection
Soggetto topico Cash flow - Accounting
Soggetto non controllato free cash flow to equity
long term growth rate
market beta
required rate of return
sustainable growth rate
valuation
ISBN 1-63157-030-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 1. Introduction: an overview of corporate financial management -- 2. Determining the short-term growth rate using the extended Dupont system of financial analysis -- 3. Determining the long-term growth rate -- 4. Calculating the beta coefficient and required rate of return for Coca-Cola -- 5. Free cash flow to equity -- 6. Valuing Coca-Cola -- Appendix -- References -- Index.
Record Nr. UNINA-9910787940303321
McGowan Carl  
New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Corporate valuation using the free cash flow method applied to Coca-Cola / / Carl B. McGowan, Jr
Corporate valuation using the free cash flow method applied to Coca-Cola / / Carl B. McGowan, Jr
Autore McGowan Carl
Edizione [First edition.]
Pubbl/distr/stampa New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2015
Descrizione fisica 1 online resource (66 p.)
Disciplina 657.72
Collana Finance and financial management collection
Soggetto topico Cash flow - Accounting
Soggetto non controllato free cash flow to equity
long term growth rate
market beta
required rate of return
sustainable growth rate
valuation
ISBN 1-63157-030-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 1. Introduction: an overview of corporate financial management -- 2. Determining the short-term growth rate using the extended Dupont system of financial analysis -- 3. Determining the long-term growth rate -- 4. Calculating the beta coefficient and required rate of return for Coca-Cola -- 5. Free cash flow to equity -- 6. Valuing Coca-Cola -- Appendix -- References -- Index.
Record Nr. UNINA-9910825785303321
McGowan Carl  
New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Fundamentals of investing / / Scott B. Smart, Lawrence J. Gitman, Michael D. Joehnk
Fundamentals of investing / / Scott B. Smart, Lawrence J. Gitman, Michael D. Joehnk
Autore Smart Scott B.
Edizione [Thirteenth, Global edition.]
Pubbl/distr/stampa Boston : , : Pearson, , [2017]
Descrizione fisica 1 online resource (773 pages) : illustrations, tables
Disciplina 657.72
Collana The Pearson series in finance
Soggetto topico Investments
Portfolio management
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title Page -- Copyright Page -- Brief Contents -- Contents -- Preface -- Acknowledgments -- Chapter 1: The Investment Environment -- Opening Vignette -- Investments and the Investment Process -- Attributes of Investments -- The Structure of the Investment Process -- Types of Investments -- Short-Term Investments -- Common Stock -- Fixed-Income Securities -- Mutual Funds -- Exchange-Traded Funds -- Hedge Funds -- Derivative Securities -- Other Popular Investments -- Making Your Investment Plan -- Writing an Investment Policy Statement -- Considering Personal Taxes -- Investing over the Life Cycle -- Investing over the Business Cycle -- Meeting Liquidity Needs with Short-Term Investments -- The Role of Short-Term Investments -- Common Short-Term Investments -- Investment Suitability -- Careers in Finance -- Summary -- Discussion Questions -- Problems -- Case Problem 1.1 -- Case Problem 1.2 -- Excel@Investing -- Chapter 2: Securities Markets and Transactions -- Opening Vignette -- Securities Markets -- Types of Securities Markets -- Broker Markets and Dealer Markets -- Alternative Trading Systems -- General Market Conditions: Bull or Bear -- Globalization of Securities Markets -- Growing Importance of International Markets -- International Investment Performance -- Ways to Invest in Foreign Securities -- Risks of Investing Internationally -- Trading Hours and Regulation of Securities Markets -- Trading Hours of Securities Markets -- Regulation of Securities Markets -- Basic Types of Securities Transactions -- Long Purchase -- Margin Trading -- Short Selling -- Summary -- Discussion Questions -- Problems -- Case Problem 2.1 -- Case Problem 2.2 -- Excel@Investing -- Chapter 3: Investment Information and Securities Transactions -- Opening Vignette -- Investment Research and Planning -- Getting Started in Investment Research.
Pros and Cons of the Internet as an Investment Tool -- Types and Sources of Investment Information -- Types of Information -- Sources of Information -- Understanding Market Averages and Indexes -- Stock Market Averages and Indexes -- Bond Market Indicators -- Making Securities Transactions -- The Role of Stockbrokers -- Basic Types of Orders -- Online Transactions -- Transaction Costs -- Investor Protection: SIPC and Arbitration -- Investment Advisors and Investment Clubs -- Using an Investment Advisor -- Investment Clubs -- Summary -- Discussion Questions -- Problems -- Case Problem 3.1 -- Case Problem 3.2 -- Excel@Investing -- Chapter 4: Return and Risk -- Opening Vignette -- The Concept of Return -- Components of Return -- Why Return Is Important -- Level of Return -- Historical Returns -- The Time Value of Money and Returns -- Measuring Return -- Real, Risk-Free, and Required Returns -- Holding Period Return -- The Internal Rate of Return -- Finding Growth Rates -- Risk: The Other Side of the Coin -- Sources of Risk -- Risk of a Single Asset -- Assessing Risk -- Steps in the Decision Process: Combining Return and Risk -- Summary -- Discussion Questions -- Problems -- Case Problem 4.1 -- Case Problem 4.2 -- Excel@Investing -- Chapter-Opening Problem -- Appendix 4A: The Time Value of Money -- Opening Vignette -- Interest: The Basic Return to Savers -- Simple Interest -- Compound Interest -- Computational Aids for Use in Time Value Calculations -- Financial Calculators -- Computers and Spreadsheets -- Future Value: An Extension of Compounding -- Future Value of an Annuity -- Present Value: An Extension of Future Value -- Present Value of a Stream of Returns -- Present Value of a Mixed Stream -- Present Value of an Annuity -- Summary -- Problems -- Chapter 5: Modern Portfolio Concepts -- Opening Vignette -- Principles of Portfolio Planning.
Portfolio Objectives -- Portfolio Return and Standard Deviation -- Correlation and Diversification -- International Diversification -- The Capital Asset Pricing Model -- Components of Risk -- Beta: A Measure of Undiversifiable Risk -- The CAPM: Using Beta to Estimate Return -- Traditional Versus Modern Portfolio Management -- The Traditional Approach -- Modern Portfolio Theory -- Reconciling the Traditional Approach and MPT -- Summary -- Discussion Questions -- Problems -- Case Problem 5.1 -- Case Problem 5.2 -- Excel@Investing -- Chapter-Opening Problem -- CFA Exam Questions -- Chapter 6: Common Stocks -- Opening Vignette -- What Stocks Have to Offer -- The Appeal of Common Stocks -- Putting Stock Price Behavior in Perspective -- From Stock Prices to Stock Returns -- A Real Estate Bubble Goes Bust and So Does the Market -- The Pros and Cons of Stock Ownership -- Basic Characteristics of Common Stock -- Common Stock as a Corporate Security -- Buying and Selling Stocks -- Common Stock Values -- Common Stock Dividends -- The Dividend Decision -- Types of Dividends -- Dividend Reinvestment Plans -- Types and Uses of Common Stock -- Types of Stocks -- Investing in Foreign Stocks -- Alternative Investment Strategies -- Summary -- Discussion Questions -- Problems -- Case Problem 6.1 -- Case Problem 6.2 -- Excel@Investing -- Chapter 7: Analyzing Common Stocks -- Opening Vignette -- Security Analysis -- Principles of Security Analysis -- Who Needs Security Analysis in an Efficient Market? -- Economic Analysis -- Economic Analysis and the Business Cycle -- Key Economic Factors -- Developing an Economic Outlook -- Industry Analysis -- Key Issues -- Developing an Industry Outlook -- Fundamental Analysis -- The Concept -- Financial Statements -- Financial Ratios -- Interpreting the Numbers -- Summary -- Discussion Questions -- Problems -- Case Problem 7.1.
Case Problem 7.2 -- Excel@Investing -- Chapter-Opening Problem -- Chapter 8: Stock Valuation -- Opening Vignette -- Valuation: Obtaining a Standard of Performance -- Valuing a Company and Its Future Performance -- Developing a Forecast of Universal's Financial Performance -- The Valuation Process -- Stock Valuation Models -- The Dividend Valuation Model -- Other Approaches to Stock Valuation -- Other Price-Relative Procedures -- Summary -- Discussion Questions -- Problems -- Case Problem 8.1 -- Case Problem 8.2 -- Excel@Investing -- Chapter-Opening Problem -- Chapter 9: Market Efficiency and Behavioral Finance -- Opening Vignette -- Efficient Markets -- The Efficient Markets Hypothesis -- Market Anomalies -- Possible Explanations -- Behavioral Finance: A Challenge to the Efficient Markets Hypothesis -- Investor Behavior and Security Prices -- Implications of Behavioral Finance for Security Analysis -- Technical Analysis -- Measuring the Market -- Trading Rules and Measures -- Charting -- Summary -- Discussion Questions -- Problems -- Case Problem 9.1 -- Case Problem 9.2 -- Excel@Investing -- CFA Exam Questions -- Chapter 10: Fixed-Income Securities -- Opening Vignette -- Why Invest in Bonds? -- A Brief History of Bond Prices, Returns, and Interest Rates -- Exposure to Risk -- Essential Features of a Bond -- Bond Interest and Principal -- Maturity Date -- Principles of Bond Price Behavior -- Quoting Bond Prices -- Call Features-Let the Buyer Beware! -- Sinking Funds -- Secured or Unsecured Debt -- Bond Ratings -- The Market for Debt Securities -- Major Market Segments -- Specialty Issues -- A Global View of the Bond Market -- Convertible Securities -- Convertibles as Investment Outlets -- Sources of Value -- Measuring the Value of a Convertible -- Summary -- Discussion Questions -- Problems -- Case Problem 10.1 -- Case Problem 10.2 -- Excel@Investing.
Chapter-Opening Problem -- Chapter 11: Bond Valuation -- Opening Vignette -- The Behavior of Market Interest Rates -- Keeping Tabs on Market Interest Rates -- What Causes Rates to Move? -- The Term Structure of Interest Rates and Yield Curves -- The Pricing of Bonds -- The Basic Bond Valuation Model -- Annual Compounding -- Semiannual Compounding -- Accrued Interest -- Measures of Yield and Return -- Current Yield -- Yield to Maturity -- Yield to Call -- Expected Return -- Valuing a Bond -- Duration and Immunization -- The Concept of Duration -- Measuring Duration -- Bond Duration and Price Volatility -- Effective Duration -- Uses of Bond Duration Measures -- Bond Investment Strategies -- Passive Strategies -- Trading on Forecasted Interest Rate Behavior -- Bond Swaps -- Summary -- Discussion Questions -- Problems -- Case Problem 11.1 -- Case Problem 11.2 -- Excel@Investing -- CFA Exam Questions -- Chapter 12: Mutual Funds and Exchange-Traded Funds -- Opening Vignette -- The Mutual Fund Concept -- An Overview of Mutual Funds -- Exchange-Traded Funds -- Some Important Considerations -- Other Types of Investment Companies -- Types of Funds and Services -- Types of Mutual Funds -- Investor Services -- Investing in Mutual Funds -- Investor Uses of Mutual Funds -- The Selection Process -- Investing in Closed-End Funds -- Measuring Performance -- Summary -- Discussion Questions -- Problems -- Case Problem 12.1 -- Case Problem 12.2 -- Excel@Investing -- Chapter-Opening Problem -- Chapter 13: Managing Your Own Portfolio -- Opening Vignette -- Constructing a Portfolio Using an Asset Allocation Scheme -- Investor Characteristics and Objectives -- Portfolio Objectives and Policies -- Developing an Asset Allocation Scheme -- Evaluating the Performance of Individual Investments -- Obtaining Data -- Indexes of Investment Performance.
Measuring the Performance of Investments.
Record Nr. UNINA-9910154928803321
Smart Scott B.  
Boston : , : Pearson, , [2017]
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Gestione e contabilità del magazzino : guida alla gestione delle scorte e alla tenuta della contabilità gestionale e fiscale di magazzino : casi pratici / Imerio Facchinetti
Gestione e contabilità del magazzino : guida alla gestione delle scorte e alla tenuta della contabilità gestionale e fiscale di magazzino : casi pratici / Imerio Facchinetti
Autore Facchinetti, Imerio
Edizione [2. ed]
Pubbl/distr/stampa Milano : Il Sole-24 Ore, 2003
Descrizione fisica XIV, 425 p. ; 24 cm
Disciplina 657.72
Soggetto topico Aziende - Contabilità di magazzino
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ita
Record Nr. UNISALENTO-991000284199707536
Facchinetti, Imerio  
Milano : Il Sole-24 Ore, 2003
Materiale a stampa
Lo trovi qui: Univ. del Salento
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Il controllo delle scorte nelle imprese del grande dettaglio / Pierantonio Bertero
Il controllo delle scorte nelle imprese del grande dettaglio / Pierantonio Bertero
Autore BERTERO, Pierantonio
Pubbl/distr/stampa Milano : A. Giuffrè, 1990
Descrizione fisica Vi, 81 p. ; 24 cm
Disciplina 657.72
Collana Pubblicazioni dell'Istituto di ricerche economico-aziendali, dell'Università degli studi di Torino. Ser. 2
Soggetto topico Scorte di magazzino - Contabilità
Scorte di magazzino - Rotazione
Aziende - Distribuzione
ISBN 88-14-02487-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ita
Record Nr. UNISA-990000445500203316
BERTERO, Pierantonio  
Milano : A. Giuffrè, 1990
Materiale a stampa
Lo trovi qui: Univ. di Salerno
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