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Spiegazione degli accantonamenti discrezionali volontari

Spiegazione degli accantonamenti discrezionali volontari

Omid Sabaghiyan Toosi

85,81 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Teoría general del derecho
ISBN:
9786208762087
85,81 €
IVA incluido
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Questo studio illustra i ratei discrezionali volontari da una prospettiva di finanziamento esterno e il ruolo del revisore di controllo nelle aziende con diverse opportunità di investimento. In questa ricerca, i dati di 320 aziende negli anni 2014-2024 sono stati analizzati utilizzando il software econometrico Eviews. Utilizzando la media di 4 metodi: rapporto tra la somma del valore di mercato del capitale proprio e del valore contabile del debito a lungo termine e il totale delle attività (MEQLDTA), il rapporto tra valore di mercato e valore contabile (MB), il rapporto tra immobili, impianti e macchinari lordi e la somma del valore di mercato del capitale proprio e del valore contabile del debito a lungo termine dell’impresa (EQGMEQLD) e il rapporto tra immobili, impianti e macchinari in crescita (PPE in crescita), la popolazione statistica è stata classificata in due gruppi di aziende con alte e basse opportunità di investimento.

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