Results 31 to 40 of about 285,326 (303)

RELEVANSI NILAI LABA, NILAI BUKU DAN ARUS KAS BERSIH PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA

open access: yesEl Muhasaba: Jurnal Akuntansi, 2013
Investment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable.
Ulfi Kartika Oktaviana
doaj   +1 more source

The Value Relevance of Earnings and Book Value: The Importance of Ownership Concentration and Firm Size [PDF]

open access: yesJournal of Competitiveness, 2013
The purpose of this paper is to investigate the impact of ownership concentration and firm size on value relevance of two accounting variables, earnings and book value, given by firms listed in Colombo Stock Exchange (CSE) in Sri Lanka from 2005 to 2009.
Pathirawasam Chandrapala
doaj   +1 more source

The Value Relevance of Dividends, Book Value and Earnings in Tehran Stock Exchange [PDF]

open access: yesتحقیقات مالی, 2006
This paper compares the value relevance of book value and dividends versus book value and reported earnings. The main purpose of this study explains which of dividends, book value and earnings are more value relevance.
شکراله خواجوی   +1 more
doaj   +2 more sources

Environmental Responsiveness and Firm Value: Evidence from Nigeria

open access: yesActa Universitatis Sapientiae: Economics and Business, 2021
This paper examines the effects of environmental responsiveness on firm value in Nigeria and provides an insight into the feasibility of corporate entities engaging with the United Nations’ sustainable development agenda, without compromising their ...
Soyemi Kenny Adedapo   +2 more
doaj   +1 more source

Retained Earnings, and Book-to-market in the Cross Section of Expected Returns in Tehran Stock Exchange Market [PDF]

open access: yesفصلنامه پژوهش‌های اقتصادی ایران, 2023
The book-to-market ratio is known as an anomaly variable in the financial literature. This variable has a high explanatory power in predicting the returns of companies in different capital markets across world; But understanding why it has the power to ...
Gholam Reza Keshavarz Haddad   +1 more
doaj   +1 more source

Nilai-nilai Pendidikan Karakter Tema Hidup Rukun pada Buku Siswa di Sekolah Dasar

open access: yesScaffolding: Jurnal Pendidikan Islam dan Multikulturalisme, 2022
This study aims to analyze and describe the character values ​​contained in the 2013 curriculum integrative thematic book published by the Ministry of Education and Culture.
Annisa Khairani, Siti Quratul Ain
doaj   +1 more source

The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia

open access: yesCogent Business & Management, 2021
This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the
Basiem Al-Shattarat
doaj   +1 more source

Perception of negative earnings persistence and value relevance: Evidence from Zimbabwe

open access: yesCogent Economics & Finance, 2018
This paper investigates the impact of negative earnings persistence on the value relevance of earnings before interest and taxes (EBIT) and book values for 27 non-financial firms listed on the Zimbabwe Stock Exchange (ZSE).
Atanas Sixpence, Olufemi Patrick Adeyeye
doaj   +1 more source

Optimal Book-Value Debt Ratio

open access: yesSAGE Open, 2021
When a firm has a target capital structure, it is usually in a book-value term rather than a market-value one as normally assumed in standard finance textbooks.
Piyapas Tharavanij
doaj   +1 more source

Studi penentu nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI

open access: yesJPPI (Jurnal Penelitian Pendidikan Indonesia), 2022
Tujuan penelitian untuk mengetahui seberapa berpengaruhnya Kepemilikan Manajerial (KM) dan Debt To Equity Ratio (DER) terhadap Price To Book Value (PBV) dengan Dividend Payout Ratio (DPR) sebagai variabel moderating.
Lusiana Lusiana   +4 more
doaj   +1 more source

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