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 |
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 |
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 |
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 |
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 |
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 | ||
|
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 | ||
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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 |
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 |
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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