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What is Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA)

Leveraging Digital Innovation for Governance, Public Administration, and Citizen Services: Emerging Research and Opportunities
Financial indicator that represents how much a company generates of resources through its operational activities.
Published in Chapter:
A Framework for Longitudinal Analysis of University Spin-Offs
Fernando Almeida (INESC TEC, Faculty of Engineering, Oporto University, Portugal) and Eugénio Cunha (INESC TEC, Faculty of Engineering, Oporto University, Portugal)
DOI: 10.4018/978-1-5225-5412-7.ch001
Abstract
The creation of university spin-offs plays a fundamental role in the technology transfer process between universities and the business field. Universities have developed for themselves internal processes within their technology transfer offices in order to collect this information. However, this data is only available locally and often outdated. Furthermore, the number of frameworks that allow the study and simultaneously access to this data in an integrated way is still small on a global scale, and in Portugal, there isn't a repository which contains this information. This study proposes the establishment of a framework for longitudinal analysis that could identify and characterize the evolution and performance of Portuguese university spin-offs. The repository is built exclusively in open source technologies and offers the potential to characterize and analyze the evolution and performance of university spin-offs in different perspectives, such as individual factors; organizational factors; institutional factors; and scientific, educational, and commercial outputs.
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Responding to the Pandemic: A Case of the Indian Hotel Industry
It is a financial performance indicator that can be used instead of net income in some situations. EBITDA is also considered deceptive because it excludes the cost of capital investments like as property, plant, and equipment. By adding back interest expenditure and taxes to earnings, this statistic also removes debt-related expenses.
Full Text Chapter Download: US $37.50 Add to Cart
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