Questions from lectures Flashcards
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Accounting analysis affects:
- Corporate strategy
- analysis
- Financial analysis
- Business analysis
Accounting analysis affects:
- Corporate strategy
- analysis
- > Financial analysis
- Business analysis
How does an increase in the dividend ratio affects the cash flow to equity:
- Increase
- Not affected
- Decreases
How does an increase in the dividend ratio affects the cash flow to equity:
- Increase
- > Not affected
- Decreases
What are the changes to adidas 2018 balance sheet, if the discount rate increases:
- A decrease of current debt by 41 mil eur
- An increase in equity by 29 mil euro
- An increase in non-current debt by 41
What are the changes to adidas 2018 balance sheet, if the discount rate increases:
- A decrease of current debt by 41 mil eur
- > An increase in equity by 29 mil euro
- An increase in non-current debt by 41
What is NOT a distortion in the balance sheet approach:
- Revenue distortion
- Equity distortion
- Liability distortion
What is NOT a distortion in the balance sheet approach:
- > Revenue distortion
- Equity distortion
- Liability distortion
The US GAAP is more principles-based than the rule-based IFRS:
- True
- False
The US GAAP is more principles-based than the rule-based IFRS:
- True
- > False
What is the value of ABC’s equity today:
- 300-399
- 400-499
- 500-599
What is the value of ABC’s equity today:
- 300-399
- > 400-499
- 500-599
Which of the following does NOT have a “mean reversing” effect?
Financial leverage
How does an increase in trade receivables affect cash flow to equity holder?
- Increase
- Not affected
- Decrease
How does an increase in trade receivables affect cash flow to equity holder?
- Increase
- Not affected
- > Decrease
What is the amortization in 2018 of the capitalized research expense?
<5.000
5.000-7.499
7.500 – 10.000
>10.000
What is the amortization in 2018 of the capitalized research expense?
<5.000 5.000-7.499 -> 7.500 – 10.000 >10.000
Prior to IFRS 16, incorrectly treating a lease as operating lease helped to:
- Overstate leverage
- Understate turnover
- Understate debt-to-equity
Prior to IFRS 16, incorrectly treating a lease as operating lease helped to:
- Overstate leverage
- Understate turnover
- > Understate debt-to-equity
The problem of information asymmetry between entrepreneurs and investors is called:
- Apple problem
- Lemons problem
- Plums problem
- Akerlof’s problem
The problem of information asymmetry between entrepreneurs and investors is called:
- Apple problem
- > Lemons problem
- Plums problem
- Akerlof’s problem
When forecasting the following analysis is NOT important: … … … All 3 are important
When forecasting the following analysis is NOT important: … … … -> All 3 are important
What is the value of H&M based on the price-to-book ratio:
<300.000 mil eur
300.000 – 600.000 mil eur
>600.000 mil eur
What is the value of H&M based on the price-to-book ratio:
-> <300.000 mil eur
300.000 – 600.000 mil
eur
>600.000 mil eur
A company overstates its discount rate for the post-employment benefit obligations. We need to:
- Increase non-current debt
- Increase equity
- Increase deferred tax liabilities
A company overstates its discount rate for the post-employment benefit obligations. We need to:
- > Increase non-current debt
- Increase equity
- Increase deferred tax liabilities
Company atroox discloses the following information Return on equity = 20% NOPAT + NIPAT = 650.000 eur Capital invest = 6.500.000 eur Effective interest rate after tax = 7%
What is atroox’ financial leverage (debt-to-equity ratio)?
- <1
- 1-1.99
- 2-3
- > 3
What is atroox’ financial leverage (debt-to-equity ratio)?
- <1
- 1-1.99
- 2-3
- > > 3
