WHETHER BOOK TAX DIFFERENCES AFFECT THE PRICE BOOK VALUE? [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 The objective of the study was to describe book tax different influence towards price book value. The study was an explanatory study with quantitative approach. The setting of the study was manufacturing companies listed in Indonesian Stock Exchange. The
Ranatarisza M.M.
doaj +2 more sources
The Value Relevance of Dividends, Book Value and Earnings [PDF]
SSRN Electronic Journal, 1999 This paper compares the value relevance of book value and dividends versus book value and reported earnings. Our work is motivated by recent research including Ohlson (1995), Feltham and Ohlson (1995), Bernard (1995), Burgstahler and Dichev (1997 ...
Zarowin, Paul, Brief, Richard P.
core +3 more sources
Relevansi Nilai Selisih Loans Book Value dan Loans Fair Value, Book Value Per Share, Earnings Per Share dan Ukuran Perusahaan [PDF]
Jurnal Akuntansi dan Keuangan, 2015 One of the impacts of IFRS convergence is the tendency to leave historical cost to the fair value primarily for financial instruments, one of which is bank loans.
Dina Bakti Pertiwi, Novrys Suhardianto
doaj +3 more sources
The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management [PDF]
Revista de Management Comparat International, 2011 In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success.
Violeta SĂCUI, Diana Claudia SALA
doaj +2 more sources
Michigan Law Review, 1930 A owned 500 shares of preferred stock which was subject to redemption, by the terms of the certificate of incorporation, at, the book value of the stock as shown by the last annual statement of assets and liabilities of the company submitted to and ...
core +3 more sources
Challenging the status quo: Steel producer case study on the enterprise value for M&A [PDF]
Theoretical and Applied Economics, 2019 The purpose of this paper is to analyze the enterprise value determinants, in order to help the interested parties make correct (investment) decisions by studying industry cases of mergers and acquisitions (M&A). In order to understand and identify value-
Mădălina Viorica MANU, Ilie VASILE
doaj +3 more sources
Jurnal Akuntansi, 2021 T This study aims to determine whether there is a difference in the value of the shares of PT. Kimia Farma Tbk. after the acquisition of PT. Phapros Tbk.
Revi Candra +2 more
doaj +1 more source
The value premium and uncertainty: An approach by support vector regression algorithm
Cogent Economics & Finance, 2023 Risk premium plays an important role in stock investing. Experiments have shown that value stocks typically have a higher average return than growth stocks; however, this effect persists indefinitely, even disappearing in some stages.
Bui Thanh Khoa, Tran Trong Huynh
doaj +1 more source
Explanatory and Predictive Power of Accounting Information for Share Prices in Tehran Stock Exchange [PDF]
مجله توسعه و سرمایه, 2009 This paper studies the impact of accounting variables include earnings, dividends and book value on share prices and their predictive power for share prices.
Shokrolah Khajavi, Ph.D +1 more
doaj +1 more source
The Role of Market Capitalization in the Relationship Between ROA, ROE and Stock Prices in Tehran Stock Exchange [PDF]
Journal of Asset Management and Financing, 2019 Financial ratios analysis is considered among the most widely used tools for evaluating the performance of companies and investments. In this regard, ROA and ROE ratios are among the most important criterias.
AliAkbar Chaharmahali +2 more
doaj +1 more source