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The Prevalence and Validity of EBITDA as a Performance Measure
16 references·6 citing·48 second hop
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this work references cited by second hop

References

  • 1999The determinants and implications of corporate cash holdings3,910 cited
  • 2010A review of tax research3,167 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2008How Does Financing Impact Investment? The Role of Debt Covenants2,077 cited
  • 2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital1,457 cited
  • 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
  • 2002Equity Valuation Using Multiples738 cited
  • 2001Ratio Analysis and Equity Valuation: From Research to Practice679 cited
  • 2003Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings557 cited
  • 2000Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity537 cited
  • 2003The Predictive Value of Expenses Excluded from Pro Forma Earnings533 cited
  • 2011Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis483 cited
  • 2000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies480 cited
  • 2005Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment466 cited

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  • 2004Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings456 cited
  • 2004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies419 cited
  • Cited by

    • 2021What factors can explain the performance of energy companies in Portugal? Panel data evidence33 cited
    • 2019Analysis of corporate CO2 and energy cost efficiency: The role of performance indicators and effective environmental reporting31 cited
    • 2024Interrelation between human capital management and ESG engagement: evidence from S&P 500 firms28 cited
    • 2022Metamorphoses of Earnings in the Transport Sector of the V4 Region18 cited
    • 2020The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance18 cited
    • 2025Measuring Airline Performance: An Integrated Balanced Scorecard-Based MEREC-CoCoSo Model12 cited