Value-added measurement based on earnings differentials
The Problem with Value-Added Measurement
... been based solely on measuring somewhat subjective inputs, like what the teacher and school can be observed doing, rather than objective outputs, which are the result of those teacher and school inputs—the amount ...
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Effect of Earnings Management on Economic Value Added: A China Study
... true value of enterprises, regardless of whether enterprises have adopted earnings ...prevent earnings management following a financial tsunami and encourage companies to report their “real” ...the ...
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Changes in the measurement of fair value : implications for accounting earnings.
... the earnings announcement date, the results remain qualitatively ...the earnings announcement, the results are qualitatively similar to those reported in the main ...to earnings may experience a ...
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Economic Value Added or Earnings per Share? An Incremental Content Analysis
... 6. Conclusion The primary purpose of the study is to investigate the relative and incremental information of EVA as compared to conventional accounting measures in the capital market of Pakistan. The methodology deployed ...
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English value-added measures:examining the limitations of school performance measurement
... analysis suggest that instability and inconsistency is a more general problem in VA measures. In sum, teacher assessment may have contributed to rates of inconsistency, how- ever this result should be considered ...
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A Decomposition of Male-Female Earnings Differentials
... ‘D’ based on Model 1 are significantly higher (86–96 percent) than the estimates based on Model 2 (55–77 ...percent). Based on these results, we can see that even the minimum value of D ...
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Gender-based occupational segregation and gender earnings differentials across quantiles in Malaysia
... The ranking based on this index offers effective comparisons across regions and income groups over time (World Economic Forum, 2014). According to the Global Gender Gap Index 2014, in the case of Malaysia, from ...
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The impact of net value added on predicting the earnings and operating cash flow: An empirical study based on Tehran Stock Exchange
... of earnings and its components and other issues except the earnings such as the operating cash flow (OCF) have been tested widely in the accounting and finance ...value added. Although this ...
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Control rights, economic value added and value-based corporate governance
... of value, either for shareholders or for ...whole value creating process, which typically includes the following steps: goal setting, planning, capital allocation, performance measurements and incentive ...
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Earnings Yield as a Predictor of Return on Assets, Return on Equity, Economic Value Added and the Equity Multiplier
... identifies earnings yield as a measure of financial performance that is based on a firm’s ability to sell profitable ...of earnings yield on return on assets, return on equity, stock returns, ...
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The information content of economic value-added: A comparative analysis with earnings, cash flow and residual income
... conventional earnings, with relatively minor improvements in explanatory power associated with the inclusion of accruals, after-tax interest and capital charges and GAAP-based accounting ...of ...
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Economic value added versus profit-based measures of performance
... • Profits calculated in accordance with accounting standards do not truly reflect the wealth that has been created, and are subject to manipulation by accountants. Economic Value Added – or EVA TM – is a ...
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Performance measurement and decomposition of value added
... investment, respectively. This difference, which equals the investment’s value added, depends on the relations between the sequence of benchmark returns and the sequence of investment’s returns. To ...
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VALUE BASED MANAGEMENT: Economic Value Added or Cash Value Added?
... Present Value of the company’s future ...shareholder value for the last 15 years because the stock is valued at about the same value as it was 15 years ago 31 ...
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Measurement of the added value of geographic information in disaster management
... Geographic information supports disaster management in many ways. The analysis and visualization of static and incident specific dynamic geographic information is key for the build-up of a Common Operational Picture and ...
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Performance measurement of banks an application of economic value added & balanced scorecard
... Performance measurement is a regular and traditional accounting and financial activity. To measure the output of any economic activity, different techniques of performance measurement[r] ...
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Earnings Differentials and Ownership Structure in Chinese Enterprises
... Hence, it can be argued from our results that the overprotected SOEs at the central or provincial level were still providing above-market wages to their employees in 1995, as compared to other domestic firms. In this ...
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Returns to education and regional earnings differentials in Egypt
... examine the extent to which education affects earnings among regions and estimate returns to education by region in Egypt. A brief discussion about the education system in Egypt is a useful starting point. The ...
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Estimating Earnings Differentials among Military Veterans
... on earnings by gender and within the veteran ...The earnings used in this analysis reflect the state of the economy as shown by the time dummy ...2005 earnings, women’s earnings suffered less ...
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Governance, value-added and rents in plantation slavery-based value-chains
... The profits on the American plantations were an outcome not only of the productivity of the plantations, where the masters had found ways to exploit slaves to maximize their own profits, but also of the political–economic ...
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