Lupa

Izpis gradiva

A- | A+ | Natisni
Naslov:The analysis of residual income
Avtorji:Stubelj, Igor (Avtor)
Jerman, Mateja (Avtor)
Dolenc, Primož (Avtor)
Datoteke:URL http://www.ceeol.com/aspx/issuedetails.aspx?issueid=5313fdf1-c952-4be8-b99d-855b551f5c20&articleId=1195e977-c26f-4766-92b9-abd3c3e7a15d
 
Jezik:Angleški jezik
Vrsta gradiva:Delo ni kategorizirano
Tipologija:1.01 - Izvirni znanstveni članek
Organizacija:FM - Fakulteta za management
Opis:In this study we were interested in the residual income of selected Slovene companies. This parameter of company's efficiency not only looks at return on invested funds, but also implicitly compares it with risk adjusted opportunity cost of such investment. It is therefore argued that this parameteris a better performance measure than simply accounting performance measures. Our results based on selected listed companies in Slovenia showed that residual income was far from being positive, at least in year 2006. In year 2007 the situation improved when three out of ten selected companies had a negative residual income which means that companies did not create value for their shareholders and that they did not generate enough profits to cover the appropriate cost of capital, i.e. the cost of capital that take into consideration the risk adjusted opportunity cost.
Ključne besede:residual income, risk, adjusted cost of capital, performance measure
Leto izida:2009
Št. strani:str. 3-19
Številčenje:Vol. 54, no. 1
ISSN:1224-8738
UDK:658.152
COBISS_ID:3263191 Povezava se odpre v novem oknu
Število ogledov:1569
Število prenosov:32
Metapodatki:XML RDF-CHPDL DC-XML DC-RDF
Področja:Gradivo ni uvrščeno v področja.
:
  
Skupna ocena:(0 glasov)
Vaša ocena:Ocenjevanje je dovoljeno samo prijavljenim uporabnikom.
Objavi na:Bookmark and Share

Postavite miškin kazalec na naslov za izpis povzetka. Klik na naslov izpiše podrobnosti ali sproži prenos.

Sekundarni jezik

Jezik:Neznan jezik
Ključne besede:dobiček, tveganja, stroški kapitala, merjenje uspešnosti

Komentarji

Dodaj komentar

izpis_zaKomentiranje

Komentarji (0)
0 - 0 / 0
 
Ni komentarjev!

Nazaj
Logotipi partnerjev Univerza v Mariboru Univerza v Ljubljani Univerza na Primorskem Univerza v Novi Gorici