Continuous amortization is a technique for computing the complexity of algorithms, and it was first presented by the author in [6]. Continuous amortization can result in simpler and more straight-forward complexity analyses, and it was used in [6, 5, 52] to provide complexity bounds for simple root isolation algorithms. This paper greatly extends the reach of continuous amortization to serve as...

Abstract Investment intensity is the level of investment in fixed assets that affects a company’s long-term growth prospects. In order to make good decisions, investors pay more attention achieving high intensity. This study examines impact two non-GAAP measures profitability—earnings before interest, tax, depreciation, and amortization earnings interest tax—on Gulf Cooperation Council (GCC) me...

Corporate social responsibility (CSR), ethics, and sustainability have become an inseparable part of the discourse modern business. Applying linear regression comparison intervals beta-coefficients, we focused on mediating role CSR in relations between capital structure its determinants. Examining sample European large caps, observed that companies are significantly more leveraged than non-CSR ...

Based on data from the Danish Stock Exchange, this paper analyses the value relevance of goodwill and goodwill amortization. Until Danish accounting legislation was changed as of January 1, 2002 companies were allowed to write-off goodwill or capitalize it subject to amortization, which provided a richer information set, as goodwill must be capitalized under most other accounting regimes. The v...

Working Capital (WC) is an important aspect of any firms because its correlation to risk (liquidity) and return (profitability). This research examines the influence WC Management Policy (WCMP) profitability 21 listed retail trading sector in Indonesia from 2011-2020 using panel data regression. In this research, (WCM) measured by Cash Conversion Cycle (CCC) components which are Days Sales Outs...

The traditional textbook method of calculating a corporation’s cost of debt capital tends to minimize the practical process used to arrive at that cost. This is particularly true if the corporation has issued a coupon bond at either premium or discount. The theoretical before-tax cost of debt is easily calculated and does include the amortization of the discount or premium, but the significance...

companies must publish financial reports on time. when market information is more important and this information is used to shape more effective decision-making. although most companies, financial reports required by the authorities at intervals determined speak but at the same time, it can be claimed that the delay in publishing the financial reports of a company to another company, the differ...

Most research in customer asset management has focused on specific aspects of the value of the customer to the company. The purpose of this article is to propose an integrated framework, called CUSAMS (customer asset management of services), that enables service organizations (1) to make a comprehensive assessment of the value of their customer assets and (2) to understand the influence of mark...