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EBITDA - How to deal with?
[EBITDA - Jak na ni?]

Author

Listed:
  • Markéta Pláničková
  • Lucie Jahodová

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.

Suggested Citation

  • Markéta Pláničková & Lucie Jahodová, 2022. "EBITDA - How to deal with? [EBITDA - Jak na ni?]," Oceňování, Prague University of Economics and Business, vol. 15(1), pages 17-33.
    • Handle: RePEc:prg:jnloce:v:15:y:2022:i:1:id:2022_1_02:p:17-33
    DOI: 10.18267/j.ocenovani.272
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    More about this item

    Keywords

    EBITDA; Depreciation; Amortization; Depreciace; Amortizace;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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