About: EBIT Criterion: Financial Analysis' Issues

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The text delivers in-depth elaboration of various approaches to profit composition and its use and interpretation in financial analysis and business valuation. By focusing on the mutually incompatible needs of various stakeholders we try to prove that a comparison of performance indicators based on financial statements derived from the framework of US GAAP, IFRS or Czech national regulation is misleading. By giving an example of the category of profit called EBIT, which is a widely used performance criterion in mainstream Anglo-Saxon text books on corporate finance, financial analysis or business valuation, we explain, that whereas the “real EBIT” is based on the cost structure defined by destination, the “Czech EBIT” is derived from an income statement based on cost structure defined by nature. These two are not compatible in terms of their interpretation. In the end we summarize the main issues users and authors of financial analysis have to face when trying to apply “Czech EBIT” in various mainstream models of financial analysis and business valuation. The text delivers in-depth elaboration of various approaches to profit composition and its use and interpretation in financial analysis and business valuation. By focusing on the mutually incompatible needs of various stakeholders we try to prove that a comparison of performance indicators based on financial statements derived from the framework of US GAAP, IFRS or Czech national regulation is misleading. By giving an example of the category of profit called EBIT, which is a widely used performance criterion in mainstream Anglo-Saxon text books on corporate finance, financial analysis or business valuation, we explain, that whereas the “real EBIT” is based on the cost structure defined by destination, the “Czech EBIT” is derived from an income statement based on cost structure defined by nature. These two are not compatible in terms of their interpretation. In the end we summarize the main issues users and authors of financial analysis have to face when trying to apply “Czech EBIT” in various mainstream models of financial analysis and business valuation. (en)
Title	EBIT Criterion: Financial Analysis' Issues EBIT Criterion: Financial Analysis' Issues (en)
skos:prefLabel	EBIT Criterion: Financial Analysis' Issues EBIT Criterion: Financial Analysis' Issues (en)
skos:notation	RIV/29142890:_____/11:#0000012!RIV13-MSM-29142890
http://linked.open...avai/predkladatel	ŠKODA AUTO VYSOKÁ ŠKOLA o.p.s.
http://linked.open...avai/riv/aktivita	N P
http://linked.open...avai/riv/aktivity	N, P(GAP403/11/0002)
http://linked.open...iv/cisloPeriodika	3
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Krabec, Tomáš
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	ŠKODA AUTO VYSOKÁ ŠKOLA o.p.s.
http://linked.open...dnocenehoVysledku	195920
http://linked.open...ai/riv/idVysledku	RIV/29142890:_____/11:#0000012
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	business valuation; financial analysis; EBIT (en)
http://linked.open.../riv/klicoveSlovo	financial analysis EBIT business valuation
http://linked.open...odStatuVydavatele	US - Spojené státy americké
http://linked.open...ontrolniKodProRIV	[844DEAE13596]
http://linked.open...i/riv/nazevZdroje	INTERNATIONAL JOURNAL of MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...vavai/riv/projekt	Aktuální problémy oceňování pro potřeby řízení společnosti: vlastnický a manažerský přístup
http://linked.open...UplatneniVysledku	2011
http://linked.open...v/svazekPeriodika	5
http://linked.open...iv/tvurceVysledku	Knapová, Bohuslava Roubíčková, Jaroslava Krabec, Tomáš
issn	1998-0140
number of pages	9 (xsd:int)
is http://linked.open...avai/riv/vysledek of	EBIT Criterion: Financial Analysis' Issues

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