Search results for "Net income"
showing 10 items of 15 documents
Are alternative food networks winning strategies to increase organic SMEs profitability? Evidence from a case study
2020
The aim of this study was to understand how and how much alternative food networks (AFNs) contribute to increasing the profitability of the organic SMEs, compared to traditional organic sales channels. For this purpose, an economic analysis and an in-depth interview were carried out in a case study located in the Sicilian northern coast. Findings showed a clear convenience of the participation to alternative food networks compared to the case in which all farm production was conferred to traditional sales channels, highlighting an increase both of farm profit (+76.9%) and net income (+72.1%). However, the in-depth interview revealed that AFNs are a mean, not only to have economic benefits, …
Comparing the Impact of the Net Income Versus the Comprehensive Income Over the Share Price for Companies Listed on the Bucharest Stock Exchange
2020
Abstract As a consequence of adopting the IFRS in Romania, starting with 2012, for companies whose securities are admitted for trading on a regulated market, financial reporting demarches include ascertaining the comprehensive income in addition to the net income. The present paper aims at investigating how the share price evolves considering the level of the comprehensive income as compared to the reported net income, in a multiannual empirical study implying panel data analysis through Pooled OLS, Fixed Effects and Random Effects models processed through EViews. Furthermore, the informational and decisional utility of the two main forms of disclosed accounting results (the net income and …
L'ANALISI PER INDICI DELLE AZIENDE VITIVINICOLE SICILIANE "GRANDI"
2021
THE BOOK EXAMINES ALL BIG SICILIAN WINERIES COMPANIES IN ORDER TO THIER FINANCIAL STATEMENT AND NET INCOME, WITH AN ANALYSE OF BALANCE SHEET IN THE LATEST THREE YEARS (2018-2020)
Segmentación del turista deportivo: el caso del espectador de la Fórmula 1
2021
El trabajo pretende identificar grupos de turistas de un evento deportivo, el GP Europa de Fórmula 1, con relación a su motivación para el consumo deportivo y características básicas que definen dichos grupos para conocer los perfiles de turista de un gran evento deportivo. Para caracterizar a los sujetos se utilizó el análisis clúster con una muestra de 148 asistentes al evento, turistas nacionales e internacionales. Los resultados obtenidos muestran la existencia de cuatro grupos de sujetos bien definidos: los sociales (formado por los que obtienen fuertes connotaciones sociales asistiendo al evento, el 17,6% de la muestra), los ostentosos (son el 17,5% de la muestra, que sin una motivaci…
Aspetti economici e commerciali dell'arancia di Ribera
2010
The Sicily is the first region for orange cultivation in Italy. This sector, throughout the ages, has been characterized by a decrease of the invested areas and by a reduction of the fresh product’s demand; in the meantime, the competitiveness of the new producer countries is increased for a better commercial organization and for lower production costs. The aim of the paper is to improve the knowledge of orange cultivation in Ribera area, in the province of Agrigento (Sicily). It is carried out a microeconomic analysis on a sample of 20 farms to determine profitability of orange cultivation by means of various economic indicators (production costs, profits, net incomes). The business survey…
Business Sustainable Competitiveness a Synergistic, Long-Run Approach of a Company's Resources and Results
2018
Abstract Business sustainable competitiveness is a very complex concept. This complexity generates a variety of possibilities to define, to measure and to test it. The purpose of the paper is to develop the concept of businessness (for business sustainable competitiveness) by leveraging productivity, profitability, effectiveness and sustainability, at firm level. The interrelations between them, in terms of revenues per employee, return on assets, total assets turnover and Dow Jones Sustainability Index, were integrated into models/functions in order to develop, test and apply businessness. The article is about proposing functions (by using multiple discriminant analysis) in order to measur…
Equity valuation in practice: The influence of net financial expenses
2014
Abstract This study investigates the relevance of net financial expenses with respect to equity valuation in an IFRS accounting regime. According to the residual earnings valuation model, income related to balance sheet items that are recorded at fair value is not applicable for valuation purposes. There are no residual earnings associated with these items because the balance sheet provides ‘perfect’ value estimates for the items in question. In accordance with the contention that under IFRS, aggregate net financial liabilities are recorded at a book value that is close to fair value, this study demonstrates that net financial expenses are not associated with the market prices of stocks. Th…
Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1
2006
ABSTRACT This paper is a response to the exposure draft of proposed amendments to IAS 1 Presentation of Financial Statements published by the International Accounting Standards Board (IASB) in March 2006. The objective is to bring to the standard setter's attention research that is relevant to the issues raised in the exposure draft. We review analytic, empirical and experimental research that addresses the presentation of income and the format of the income statement. Overall, there is some support for a single statement of (total) recognised income and expense. However, net income is on average more relevant than comprehensive income, which may favour a two-statement approach. While this …
CCmo varra la importancia del book value y del net income sobre el precio del mercado cuando existe una baja liquidez (How Importance of Book Value a…
2016
Spanish Abstract: El objetivo de este articulo es comprobar como varia la importancia en los cambios del net income (NI) y de los cambios del book value (BV) sobre la variacion del valor de las empresas cuando hay una baja salud financiera a corto plazo. Para ello se ha considerado una muestra de 862 empresas que cotizan en los principales mercados de valores y que pertenecen a los principales indices bursatiles mundiales, como son el FTSE 350, S&P 500, FTSE Italy Star, DAX 30, NIKKEI 300, CAC 40 e IBEX 35. A traves de nuestros resultados podemos concluir que, cuando hay una ratio de liquidez inferior al 90%, los cambios en el valor de mercado de la empresa dependeran mas de variaciones en …
The Effects of Fiscal Redistribution
2016
Every discussion on income distribution and inequality distinguishes between market income, namely income before tax and without transfers, and disposable, or net income, which is after tax and including transfers. Hence, taxation and transfers create a redistribution of income. This redistribution is usually progressive, as direct taxes and subsidies are progressive, and thus it is supposed to reduce inequality, in the transition from market income to disposable income. This paper focuses on measuring the effect of fiscal policy in income redistribution and in reducing inequality. It also examines which type of fiscal policy is most strongly related to the redistribution of income, are the…