List of Articles Recovery rate

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  1 - An Investigation & Comparison between Accounting Measures of Performance Evaluation & value-Based Measures in Estimating the Companies’ Economic Rate of Return
  فریدون رهنمای رودپشتی محمد حامد خان محمدی
  Economic performance assessment of companies has been always of interest for stakeholders. In addition to accounting based evaluation model, there is an economic model, which focuses on cash flows rather than profit. One of these models is the “cash recovery rate& More

  Economic performance assessment of companies has been always of interest for stakeholders. In addition to accounting based evaluation model, there is an economic model, which focuses on cash flows rather than profit. One of these models is the “cash recovery rate” based on which the economic rate of return can be estimated. In this article, the relationship between accounting measures of performance evaluation(Return On Assets, Return On Equity, Return on Sales) and value-based measures(Economic Value Added and Market Value Added) in relation to cash recovery rate, which is as proxy of economic performance of companies, has been investigated. As many as 60 sample companies between the periods of 1382 to 1386 have been selected. The achieved results from empirical tests indicate that the return on assets, return on equity, return on sales and market value added are positively and directly related to the cash recovery rate. They can be used as a reliable measure in the performance evaluation in spite of economic value added which lacks information content.   Manuscript profile
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  2 - Dependence of Default Probability and Recovery Rate in Structural Credit Risk Models: Empirical Evidence from Greece
  A. Derbali S. Hallara
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  3 - The Relative and Incremental Information Content of Earnings VS. Cash Recovery Rates for Measuring the Company’s Performance
  Jalil Khodaparast Shirazi Ghodratallah Talebnia Tahereh Mosallanejad
  The Content of Earnings have been investigated in many times. Accounting researchers have been looking for measurement which can be used as a competitor against earnings. One of the major competitors against earnings is cash flows. In this study, returns on assets is as More

  The Content of Earnings have been investigated in many times. Accounting researchers have been looking for measurement which can be used as a competitor against earnings. One of the major competitors against earnings is cash flows. In this study, returns on assets is as proxies for earnings-based measures, and estimated internal rates of return is as proxies for cash recovery-based measures, That their relationship were investigated Tobin'Q and the stock returns, which are both indicators of the company’s performance. The research's method of the present study is based on the correlations. This study was conducted on the companies which were present in Tehran Stock Exchange. The study was done 2005 to 2008. Pearson product moment correlations and multiple regressions were used to test hypotheses. according to the results, it can be concluded that the relative information content of earnings is more than the relative information content of cash recovery rates. and the incremental information content can't be investigated. Manuscript profile