EBITDA - How to deal with?

EBITDA - Jak na ni?

Markéta Pláničková and Lucie Jahodová

Oceňování, 2022, vol. 15, issue 1, 17-33

Abstract: This article looks at EBITDA as one of the key indicators in corporate finance and focuses on the differences in the methods of calculating EBITDA by different user groups. First, it is defined by financial theory and described from the perspective of Czech and especially international financial reporting standards (IFRS). Furthermore, the method of EBITDA calculation is shown from the point of view of banks and leasing companies, European and state funds, companies, investors, M&A advisors and experts. Subsequently, an empirical study is performed on Czech companies, which analyzes the impact of various methods of calculating this indicator on its amount.

Keywords: EBITDA; Depreciation; Amortization; Depreciace; Amortizace (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2022
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DOI: 10.18267/j.ocenovani.272

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