TL;DR: In this article, the authors propose a method of valuation of special effects that will impact real estate prices, and propose procedures for valuation of intangible assets (goodwill), and definitions of such property.
Abstract: The subject matter of this thesis is a proposal for a method of valuation of special effects that will impact real estate prices. It deals with proposed procedures for valuation of intangible assets (goodwill), and definitions of such property. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, conflict groups of inhabitants in or near the property, location and other. The value of special effects can be calculated as the difference between market value and the material value of such property without coefficients of merchantability.
TL;DR: In this paper, the predictive power of cash value added as one of the determinants of market value by analyzing the relation between the value added and the stock price was examined by using correlation and regression analysis.
Abstract: In a quest to devise exotic measures of value of the firm, the literature has often ignored an important fundamental and profound indicator of the firm value which is value added. Value added can be regarded as the simplest but one of the most important accounting measures of economic activity. The present study aims at examining the predictive power of cash value added as one of the determinants of market value by analyzing the relation between the value added and the stock price. A sample of 50 firms from CNX Nifty is selected for the analysis. The calculation of value added is for the period of 12 years from 2001-02 to 2013-14. The results of correlation and regression analysis show statistically significant explanatory power of net value added when used as a separate indicator. However, the additive power of the net value added as an indicator along with Earnings Per Share (EPS) and Price to Earnings (PE) ratio is unreliable due to the multicollinearity of value added and earnings.
TL;DR: Wang et al. as discussed by the authors put forward an idea that there are embedded options in cash discount, whose value in essence will decrease with the passage of time, which explains the motives of enterprises for cash discount.
Abstract: Using cash discount policy in accounts receivable management can effectively improve recycling arrears. Current research in this area mainly focuses on cash-discount-cost calculation and accountant processing. Booming development in financial engineering makes people have more and brand-new understanding of the connotation of market economy and more and more economic phenomena have been explained from the angle of financial essence. With the help of financial engineering fundamental theories, this paper puts forward an idea that there are embedded options in cash discount, whose value in essence will decrease with the passage of time. Therefore, the buyer chooses prepayment by credit policy and gets embedded value of the put options, which explains the motives of enterprises for cash discount.
TL;DR: The Cash Value Added model (CVA) as mentioned in this paper is a new method to measure the enterprise value, which can evaluate the value of strategic investments quantitively and also contributes to the value management and performance evaluation.
Abstract: Strategic investments are the motivation for corporations to create value Therefore, those investments should be financially evaluated from the shareholders' perspective, which is very important to achieve added value and optimization of investment The Cash Value Added model (CVA), as a new method to measure the enterprise value, can evaluate the value of strategic investments quantitively It also contributes to the value management and performance evaluation