Early termination of the lease agreement. Is there any damage?

2021 ◽  
pp. 76-80
Author(s):  
Irina Aleksandrovna Vishnevskaya ◽  
Grigoriy Yurievich Garmash
Keyword(s):  
Market Value ◽  
Early Termination ◽  
Real Case ◽  
Economic Expert ◽  
The Difference ◽  
Leasing Company ◽  
Lease Agreement

Many litigation cases for losses and damages, which are considered by the courts, include, among other things, challenging the amount of damage caused (loss, damage). In some cases, the calculation of losses is not just unreasonable, but absurd in nature, based on the substitution of economic concepts. An independent economic expert examination is solid evidence in loss cases. The article analyzes and outlines the difference in the economic concepts of «market value» and «redemption price»; it is concluded that these concepts are incomparable. The unreasonableness of calculating the damage to a leasing company under a transaction of early termination of a lease agreement is shown on the example of a real case.

scholarly journals The stock market bubble of 1929: evidence from clsoed-end mutual funds

1991 ◽  
Vol 51 (3) ◽  
pp. 675-700 ◽  
Author(s):  
J. Bradford De Long ◽  
Andrei Shleifer
Keyword(s):  
Stock Market ◽  
Mutual Funds ◽  
Market Value ◽  
Late Summer ◽  
Asset Values ◽  
The Difference ◽  
Fundamental Value ◽  
Fundamental Values

Economists directly observe warranted “fundamental” values in only a few cases. One is that of closed-end mutual funds: their fundamental value is simply the current market value of the securities that make up their portfolios. We use the difference between prices and net asset values of closed-end mutual funds at the end of the 1920s to estimate the degree to which the stock market was overvalued on the eve of the 1929 crash. We conclude that the stocks making up the S & P composite were priced at least 30 percent above fundamentals in late summer, 1929.

scholarly journals ASPEK HUKUM PENILAIAN HARGA YANG WAJAR DALAM PERTUKARAN BARANG

to-ra ◽  
2015 ◽  
Vol 1 (2) ◽  
pp. 99
Author(s):  
Henry Donald Lombantoruan
Keyword(s):  
Exchange Process ◽  
Market Value ◽  
Financial Statements ◽  
Fair Value ◽  
Goods And Services ◽  
Principle Of Justice ◽  
The Difference ◽  
Economic Transaction ◽  
Special Assessment

Abstract   One of the main principles to ensure economic transactions more efficient and effective is the principle of justice felt by the economic actors. The principle of justice can only be realized if each economic actor mutually agreed upon value (value) of goods and services as well as the currency unit in every economic transaction. In other words, the exchange of (exchange) would not happen if there is no agreement on the value of the underlying economic exchange. In this case, efficient or not an economic system will be determined by how objects are interchangeable assessed. Conditions ‘over-valued’ or ‘under-valued’ of object-exchange will certainly make the transaction does not run efficiently and optimally. Conditions ‘over-valued’ will be very detrimental to consumers and profitable producer or seller. The difference in prices due to ‘over-valued’ is a reflection of the inefficiency of an economy, because consumers should get cheaper products and services. Exchange process in a transaction that took place between economic actors was based on the agreement the fair value of the goods and services both private and state. Fair value (fair value) is basically a reflection of the market value (Market value) of assets. When the fair value opinion generated by the Valuer carried out correctly, of course, will increase improve the quality of financial statements. This is because the value of corporate assets truly reflect the conditions (market value) up to date, so that the company’s assets will not be reported undervalued or overvalued. The problem is, until now we have not had conditions governing special assessment. No new judging partially regulated in the Capital Market Law, Banking and Insurance. In the case there are still many areas that need adjustment of business judgment. The question is, what arrangements benefit assessment?   Kata kunci: Aspek Hukum Penilaian Harga Wajar

scholarly journals Pengaruh Modal Intelektual terhadap Kinerja Keuangan dan Nilai Pasar

2017 ◽  
Vol 6 (1) ◽  
pp. 59-74
Author(s):  
Dwi Artati
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Control Variable ◽  
Secondary Data ◽  
Market Value ◽  
Financial Statement ◽  
Financial Industry ◽  
Book Value ◽  
The Difference ◽  
One Way Anova

            This research aims to observe, analyze effect of intellectual capital (VAIC) to financial performance delegated by ROE and market value delegated by M/B (Market to Book Value Ratio), and test the difference intellectual capital (VACA, VAHU, STAVA) at manufacture, trading and financial industry. In addition to, this research observes difference indication of intellectual capital effect to financial performance and market value among manufacture, trading and financial industry. The sample which used was manufacture companies, trading and financial industries at BEI in 2011-2013. This research used company size as control variable delegated by asset. The method of data collecting was done by conducting documentation secondary data using the financial statement of manufacture, trading, and financial companies at BEI and other seconder data. The method of analyses which used weremultiple linier regression analyses, F test, t test, One Way Anova and chow test. The instrument statistik which used was SPSS 22. Based on the findings, it can be concluded that VACA and STAVA affect financial performance (ROE), whereas VAHU doesn’t. Then, VAHU affects market value, whereas VAHU and STAVA don’t. Furthermore, the test of difference of intellectual capital (VACA, VAHU, STAVA) at three companies, such as manufacture, trading and financial industries showed that there was a difference among them. Meanwhile, the verification showed that there is difference the effect of intellectual capital (VACA, VAHU, STAVA) to financial performance and market value.   Key words : intellectual capital, VACA, VAHU, STAVA, ROE, M/B, company standard

scholarly journals The Impact of Herding Behavior on Stock Mispricing: The Case of Listed Companies at the Egyptian Exchange

2021 ◽  
Vol 6 (4) ◽  
pp. 7-10
Author(s):  
Nader Alber ◽  
Ehab Ezzat
Keyword(s):  
Standard Deviation ◽  
Inflation Rate ◽  
Intrinsic Value ◽  
Market Value ◽  
Herd Behavior ◽  
Herding Behavior ◽  
Cross Sectional ◽  
Stock Mispricing ◽  
The Difference ◽  
The Impact

This paper aims at examining the impact of herding behavior on stock mispricing. Herding behavior is measured by Cross Sectional of Standard Deviation (CSSD), while stock mispricing is measured by the difference between the market value and intrinsic value of stock. This has been conducted using a sample of 24 companies are listed at the Egyptian exchange during the period from 2002 to 2018. Results indicate there is a significant effect of herd behavior on stock mispricing in a bivariate context, while the effect remains significant, even after controlling for inflation rate and discount rate. Besides, the discount rates don’t seem to have any significant effects on stock mispricing.

The Difference That CEOs Make: An Assignment Model Approach

2008 ◽  
Vol 98 (3) ◽  
pp. 642-668 ◽  
Author(s):  
Marko Terviö
Keyword(s):  
Competitive Equilibrium ◽  
Economic Value ◽  
Market Value ◽  
Firm Characteristics ◽  
Managerial Ability ◽  
Market Values ◽  
Assignment Model ◽  
Ceo Pay ◽  
The Difference ◽  
Model Approach

This paper presents an assignment model of CEOs and firms. The distributions of CEO pay levels and firms' market values are analyzed as the competitive equilibrium of a matching market where talents, as well as CEO positions, are scarce. It is shown how the observed joint distribution of CEO pay and market value can then be used to infer the economic value of underlying ability differences. The variation in CEO pay is found to be mostly due to variation in firm characteristics, whereas implied differences in managerial ability are small and make relatively little difference to shareholder value. (JEL G32, M12, M52)

Tracks

2002 ◽  
Vol 17 (4) ◽  
pp. 351-373 ◽  
Author(s):  
Marta Ballester ◽  
Joshua Livnat ◽  
Nishi Sinha
Keyword(s):  
Human Capital ◽  
Market Value ◽  
Capital Asset ◽  
Financial Reports ◽  
Book Value ◽  
Market Values ◽  
Residual Income Valuation ◽  
The Difference ◽  
Selective Disclosure

This study examines the selective disclosure of labor-related costs by U.S. firms and estimates the proportion of these costs that the market values as an investment in human capital. Labor-related costs are separately identified in the financial reports of only a small fraction of all U.S. Compustat firms. Larger firms, firms in industries that are regulated, are more labor-intensive, and have relatively little competition are more likely to report these costs voluntarily. Using a modification of the residual income valuation framework with a sample of firms that consistently disclosed their labor-related costs, the study finds that for these firms about 16 percent of all such costs represent an investment in human capital, and that about a third of this asset depreciates annually. Further, the human capital asset averages about 5 percent of the total market value of the firm and accounts for about 16 percent of the difference between market and book value. The ratio of the human capital asset to market value is found to be positively related to operating uncertainty, industry concentration, and industry-adjusted average compensation paid to employees. The human capital asset is also positively associated with analysts' long-term forecasts of earnings.

Impact of Vendor Selection on Firms’ IT Outsourcing

2012 ◽  
Vol 20 (2) ◽  
pp. 25-43 ◽  
Author(s):  
Jae-Seung Han ◽  
Sang-Yong Tom Lee
Keyword(s):  
Information Technology ◽  
Market Value ◽  
It Outsourcing ◽  
Vendor Selection ◽  
The Us ◽  
Key Factor ◽  
Study Methodology ◽  
The Difference ◽  
The Impact ◽  
Event Study Methodology

Information technology (IT) outsourcing is often used as a cost-saving strategy for firms. In IT outsourcing, the choice of vendor is a key factor determining success. This study examines the impact that the choice of IT vendor has on firms’ IT outsourcing in Korea. The authors empirically analyzed the impact of certain characteristics of IT vendors on the market value of client firms in Korea using the event study methodology. First, the authors found that IT outsourcing announcements significantly increased the market value of firms. The authors also found that the market response to high asset-specific services of the IT vendor was significantly greater than the response to low asset-specific services. The authors’ results also showed that the effect of Korean vendors was greater than that of foreign vendors. However, the difference between IT outsourcing to large vendors and small vendors in Korea was not significant, in contrast to the US. The information provided in this study can be used by client firms to select better IT vendors and by IT vendors to develop strategies to survive the rapidly changing IT outsourcing market in Korea.

Portability, an innovative property tax relief whose time hasn’t come

2015 ◽  
Vol 27 (2) ◽  
pp. 153-178
Author(s):  
Hai (David) Guo ◽  
Howard A. Frank
Keyword(s):  
Housing Market ◽  
Property Tax ◽  
Market Value ◽  
Panel Regression ◽  
Limited Impact ◽  
Tax Relief ◽  
The Difference ◽  
Property Assessment ◽  
Tax Savings

The Florida electorate passed Amendment One on January 29th, 2008. The portability provision of this Amendment allows homestead owners to transfer the difference between assessed value and estimated market value of their current homestead property to their new property. Since passage, there has been limited and declining utilization of the portability provision. This paper explores whether the accrued tax savings due to the property assessment limit provide sufficient incentive for homesteaders to move by examining aggregated utilization of the portability provision among counties. Based on a panel regression using 67 counties from 2008 to 2012, our findings indicate the portability provision has had limited impact on Florida's depressed housing market and only a small number of well-educated and white homesteaders have availed themselves of this mechanism.

scholarly journals Valuation of Security Interests Upon Expropriation

1969 ◽  
pp. 261
Author(s):  
Francis C. R. Price
Keyword(s):  
Market Value ◽  
The Other ◽  
Advantages And Disadvantages ◽  
Potential Problems ◽  
The Difference

With the introduction of The Expropriation Act, S.A. 1974, c. 27, Alberta became and today remains the only jurisdiction in Canada where security interests are valued upon expropriation on the basis of their market value. The other Canadian jurisdictions compensate security holders on the basis of the outstanding balance owed on their security. In this article brief review of the relevant Ontario pro visions is made, and the article discusses the difference between the Alberta and Ontario provisions, analyzing the advantages and disadvantages of each approach, and in particular reviewing the potential problems which may result from the approach adopted by the Alberta Expropriation Act.

scholarly journals GAMBARAN NILAI PASAR TERHADAP RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR ADVERTISING PRINTING MEDIA YANG TERDAFTAR DI BEI PERIODE 2010-2016

2018 ◽  
Vol 3 (2) ◽  
pp. 142-152
Author(s):  
Prisila Destiana ◽  
Ahim Surachim ◽  
Sulastri Sulastri
Keyword(s):  
Research Result ◽  
Secondary Data ◽  
Market Value ◽  
Book Value ◽  
Analysis Technique ◽  
Verification Methods ◽  
Approach Method ◽  
The Difference ◽  
Research Period ◽  
Positive Effect

Purpose - The purpose of this research are to descript of market value, the descript of stock return, while the purpose of this study is to determine the description of perception market value to return saham in subsector advertising printing media.Design / methodology / approach - Method in this research used descriptive and verification methods. Data that used are secondary data of each subsector advertising printing media with analysis technique using multiple linear regression. Sampling in this research use purposive sampling.Findings - The results of this research indicate that market value measured by Price Earning Ratio (PER) and Price to Book Value (PBV) has significance to return saham. The result showed that the market value  has a positive  effect return saham.Originality -The difference of this research with previous research is on research object, population and research sample, research period, measuring instrument and research result, as well as foreign theory and journal source and foreign book and research result.

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