University of Primorska University Library - all departments (UPUK)
-
The analysis of residual income : the empirical evidence from SloveniaStubelj, Igor, 1969- ; Jerman, Mateja ; Dolenc, Primož, 1976-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.Source: Studia Universitatis Babeş-Bolyai. Negotia. - ISSN 1224-8738 (Vol. 54, no. 1, 2009, str. 3-19)Type of material - article, component part ; adult, seriousPublish date - 2009Language - englishCOBISS.SI-ID - 3263191
Author
Stubelj, Igor, 1969- |
Jerman, Mateja |
Dolenc, Primož, 1976-
Topics
residual income |
risk |
adjusted cost of capital |
performance measure |
dobiček |
tveganja |
stroški kapitala |
merjenje uspešnosti
source: Studia Universitatis Babeş-Bolyai. Negotia. - ISSN 1224-8738 (Vol. 54, no. 1, 2009, str. 3-19)
Shelf entry
Permalink
- URL:
Impact factor
Access to the JCR database is permitted only to users from Slovenia. Your current IP address is not on the list of IP addresses with access permission, and authentication with the relevant AAI accout is required.
Year | Impact factor | Edition | Category | Classification | ||||
---|---|---|---|---|---|---|---|---|
JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
Select the library membership card:
If the library membership card is not in the list,
add a new one.
DRS, in which the journal is indexed
Database name | Field | Year |
---|
Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
---|---|
Stubelj, Igor, 1969- | 30479 |
Jerman, Mateja | 29776 |
Dolenc, Primož, 1976- | 24565 |
Source: Personal bibliographies
and: SICRIS
Select pickup location:
Material pickup by post
Delivery address:
Address is missing from the member's data.
The address retrieval service is currently unavailable, please try again.
By clicking the "OK" button, you will confirm the pickup location selected above and complete the reservation process.
By clicking the "OK" button, you will confirm the above pickup location and delivery address, and complete the reservation process.
By clicking the "OK" button, you will confirm the address selected above and complete the reservation process.
Notification
Automatic login and reservation service currently not available. You can reserve the material on the Biblos portal or try again here later.
Subject headings in COBISS General List of Subject Headings
Select pickup location
The material from the parent unit is free. If the material is delivered to the pickup location from another unit, the library may charge you for this service.
Pickup location | Material status | Reservation |
---|
Reservation in progress
Please wait a moment.
Reservation was successful.
Reservation failed.
Reservation...
Membership card:
Pickup location: