CFO News Room
JANUARY 18, 2023
IFRS and GAAP now treat as leases as debt, but that is still not the case in many other markets that are not covered by either standard). Costs grow at a slower rate than revenues. Lower effective tax rate, across all income.
Musings on Markets
FEBRUARY 27, 2022
IFRS and GAAP now treat as leases as debt, but that is still not the case in many other markets that are not covered by either standard). Tax player After-tax operating income is close to pre-tax operating income Lower effective tax rate, across all income.
Musings on Markets
JANUARY 9, 2021
To illustrate, consider a practice in valuation, where analysts are trained to add a small cap premium to discount rates for smaller companies, on the intuition that they are riskier than larger companies. Data Update 4 for 2021: The Hurdle Rate Question.
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