Results 121 to 130 of about 4,386 (244)

Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha

Journal of Accounting Research, Volume 64, Issue 3, Page 1233-1286, June 2026.
ABSTRACT We study the use of generative AI for firm‐specific financial analysis on the Seeking Alpha platform. After the initial launch of ChatGPT in November 2022, the share of AI‐generated articles rose sharply to 13.5% of all articles, then declined in late 2023 after Seeking Alpha equated the use of AI to plagiarism and announced a prohibition on ...
Mark T. Bradshaw, Chenyang Ma, Benjamin P. Yost, Yuan Zou   +3 more
wiley   +1 more source

The relationship between gearing ratio and return on equity (ROE) ratio to earnings per share (EPS)

Journal of Infrastructure Policy and Development
The study examines the relationship between EPS and the gearing ratios and return on equity (ROE) ratio of 9 public listed firms on the Malaysian Stock Exchange from 2014 to 2022 financial years. The firms are selected at random. From this study it was established that there is a negative relation between EPS and gearing and a positive relation between
Mary Mathews, Vijayaletchumy Krishnan, Bahiah A. Malek, Benjamin Joseph   +3 more
openaire   +1 more source

PENGARUH EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI PERIODE 2004 - 2008 [PDF]

, 2009
Salah satu informasi yang bisa digunakan investor dalam menilai suatu perusahaan adalah laporan keuangan. Laporan keuangan perusahaan pada dasarnya merupakan perhitungan rasio-rasio untuk menilai keadaan keuangan perusahaan.
Rina Nuraeni, -
core  

PENGARUH DIVIDEND PER SHARE (DPS) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA (BEI)

, 2018
Penelitian ini bertujuan untuk mengetahui pengaruh Dividend Per Share (DPS) dan Earning Per Share (EPS) terhadap harga saham pada perusahaan sub sektor Farmasi di Bursa Efek Indonesia (BEI).
Lilianti, Emma
core   +1 more source

PENGARUH EARNING PER SHARE (EPS), DIVIDEN KAS DAN LABA AKUNTANSI DALAM MENENTUKAN HARGA SAHAM

, 2020
Penelitian ini bertujuan untuk mengetahui pengaruh Earning Per Share (EPS), dividen kas dan laba akuntansi dalam menentukan harga saham pada perusahaan perbankan yang terdaftar di BEI tahun 2014 – 2015.
Rusmita, Sari
core   +1 more source

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, Volume 25, Issue 2, Page 335-360, June 2026.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

ANALISIS PENGARUH HARGA SAHAM DAN EARNING PER SHARE (EPS) TERHADAP LABA BERSIH

Journal Of Communication Education
This research aims to determine the effect of share prices and earnings per share (EPS) on net profit period 2012 – 2020. The data used in this study is secondary data in the form of company financial statements. The method used in this research is a descriptive causality method with the variables Share Price (X1), Earning Per Share (EPS) (X2), and Net
Badrus Firmansyah, Aryani Aryani, Putri Ramadanti, Rizki Zakaria Nuralfian, Milla Widiandini Purnomo   +4 more
openaire   +1 more source

The Value of Values: Does Focusing on Sustainability Provide a Competitive Advantage in Forecasting Earnings? La valeur des valeurs : mettre l'accent sur la durabilité confère‐t‐il un avantage concurrentiel dans la prévision des résultats ?

Contemporary Accounting Research, Volume 43, Issue 2, Page 779-816, Summer 2026.
ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley   +1 more source

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois? Données probantes issues d'une régression sur discontinuité et du terrain

Contemporary Accounting Research, Volume 43, Issue 2, Page 607-631, Summer 2026.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

Pengaruh Earning Per Share (EPS), Price Earning Ratio (PER), dan Dividen Per Share terhadap Harga Saham (PT.Gudang Garam Tbk Tahun 2009-2019) [PDF]

, 2020
Penelitian ini dilatarbelakangi oleh adanya ketidaksamaan antara teori dengan data yang terjadi dan adanya perbedaan hasil penelitian pengaruh Earning Per Share (EPS), Price Earning Ratio (PER) dan Dividend Per Share (DPS) terhadap Harga saham. Tujuan
Nurani, Robbyatun Asyifa
core