Results 1 to 10 of about 229 (110)

The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2022
The relevance and usefulness of accounting information can be measured by the simultaneous relationship between accounting information, returns or stock market prices.
Narges Hamidian, Golnaz Eshaghi
doaj   +2 more sources

The effect of profit per share, institutional ownership and book value of shares on the relevance of information value [PDF]

open access: yesNew Applied Studies in Management, Economics & Accounting, 2023
One of the criteria of the quality of accounting information can be considered the extent to which this information is used by the owners in decisions related to stock pricing.
Rasoul Pourfeizollah   +2 more
doaj   +2 more sources

Earnings surprise and share price of firms in Nigeria

open access: yesFuture Business Journal, 2022
This study examines earnings surprise and share price of firms in Nigeria. It sought to evaluate the impact of earnings surprise in predicting share price of firms.
Sebastine Abhus Ogbaisi   +2 more
doaj   +2 more sources

PENGARUH PROFITABILITAS, PRICE TO BOOK VALUE, BOOK VALUE PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN

open access: yesE-Jurnal Manajemen, 2023
Composite Stock Price Index (JCI) during 2017-2020 has increased due to the increasing number of investors and also reflected in the high stock prices of banks. Increase of the Bank stock price is result of investor purchases influenced by supply and demand. Study based on data of banking companies listed on the Indonesia Stock Exchange (IDX).
I Made Dana
exaly   +3 more sources

Pertumbuhan Earning Per Share, Price To Book Value dan Price Earning Ratio Sebagai Dasar Keputusan Stock Split

open access: yesJurnal Manajemen dan Wirausaha, 2011
The objective of this research is to examine the effect of earning per share, price to book value and price earning ratio on firms stock split. According to signaling hypothesis, stock split decision can be proxies with the growth of earning per share ...
Djoni Budiardjo, Joshe Hana Hapsari
doaj   +3 more sources

Effect of Audit Attributes and Book Value Per Share on Audit Opinion of Listed Negative Book Equity Firms in Nigeria

open access: yesJournal of Accounting and Finance in Emerging Economies
Purpose: This study examines the impact of audit attributes and book value per share on audit opinion among listed negative book equity firms in Nigeria over a sixteen-year period (2007–2022).
Umar Farouk Abdulkarim   +1 more
doaj   +2 more sources

The effects of financial factors on Peruvian mining companies share price [PDF]

open access: yesAccounting, 2021
This research analyses the relationship and relative importance of financial factors on the Peruvian mining copper companies´ share prices from 2010 to 2018.
Carhuamaca-Flores, Almendra   +4 more
doaj   +1 more source

Mediating Role of Company Size on Earnings Per Share and Price to Book Value [PDF]

open access: yesAdvances in Intelligent Systems Research, 2022
This study determines the Good Corporate Governances (GCG) influence in increasing company value through Return on Assets (ROA). Good Corporate Governance factors used in this research are independent commissioner (IC) and audit committee (AC). Company Value factors used in this research is PBV (Price to Book Value). Sample of this research contains 23
Safitri, Julia, Affandi, Muhamad Arief
openaire   +1 more source

Evaluation of Insurance Companies’ Stock Price During Pandemic Era in Indonesia: Does Earning Per Share Matter?

open access: yesSociety, 2022
A corporation with excellent financial performance will affect the stock demand and prices. Data shows that the average stock price from 2017 to 2020 decreased by 268.07 points, and only three of the nine insurance companies showed above-average market ...
Nitri Mirosea   +2 more
doaj   +1 more source

Can Accounting Value Relevance and Pricing Error Influence Stock Price of High-Technology Service Enterprises?

open access: yesEconomies, 2023
This study examines whether relevant accounting ratios influence the stock prices of high-technology service enterprises in five countries, namely, the United States, Japan, China, the United Kingdom, and France.
Citra Sukmadilaga   +2 more
doaj   +1 more source

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