Browsing by Keyword "EBITDA"
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Análise do desempenho econômico-financeiro de empresas de saúde
2010-06-01The aim of this paper is to evaluate the economic and financial performance, and particularly the return on investment, of companies operating in the health sector, by comparing hospitals, health plan operators and businesses ... -
The expected impact of IFRS 16 on retail companies
2019-06-07Starting in 2019, Brazilian companies will have to recognize in the balance sheet not only the financial leases, but also the operating leases. This requirement arises from the entry into force of IFRS 16. Therefore, this ... -
The impact of IFRS 16 on the lessees’ valuation: experimental evidence of the impact of lease accounting principles on analysts’ assessment of lessees’ financial position and performance
2019-04-29Purpose: Until 1983 companies have not recognized any leased asset or any lease liability. From 1984 until 2018, while the IAS 17 was effective, companies recognized only finance lease assets and the respective liability. ...
