Results 71 to 80 of about 4,386 (244)

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

Abacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source

Analysing the Impact of Earning Per Share (EPS) and Cash Flows Per Share (CPS) to the Stock Price [PDF]

, 2008
Analysing the Impact of Earning Per Share (EPS) and Cash Flows Per Share (CPS) to the Stock ...
EDWIN, EDWIN
core  

Pengaruh Earning Per Share (EPS), Dividend Per Share (DPS), Price Earning Ratio (PER), dan Price to Book Value (PBV) Terhadap Harga Saham

, 2022
Investasi adalah kegiatan menempatkan modal baik berupa uang atau aset berharga yang lain ke dalam suatu barang atau pihak dengan harapan memperoleh keuntungan di masa depan.
Dr. Saparila Worokinasih,, S.Sos., M.Si,, Sholihah, Shely Ni’matus   +1 more
core  

Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation

Abacus, EarlyView.
The Global Reporting Initiative (GRI) has become a widely adopted sustainability reporting framework. This study aims to examine whether GRI reports can, should, and do address planetary boundaries. To do so, the study develops a framework and method to assess the extent to which planetary boundaries‐related information is captured in firms’ GRI ...
Georgina Ge, Martina K. Linnenluecke, Rui Xue   +2 more
wiley   +1 more source

ANALISIS PERBANDINGAN HARGA SAHAM ANTARA PERUSAHAAN MANUFAKTUR DENGAN PERUSAHAAN KEUANGAN MELALUI PER (PRICE EARNING RATIO) DAN EPS (EARNING PER SHARE)

Jurnal Ekonomi Modernisasi, 2012
Penelitian ini bertujuan untuk menganalisis perbandingan harga saham antara perusahaan manufaktur dengan perusahaan keuangan melalui PER dan EPS. Populasi penelitian yaitu perusahaan manufaktur dan perusahaan keuangan yang listing di BEI selama periode ...
Kartikasari Kartikasari
doaj   +1 more source

PENGARUH EARNING PER SHARES (EPS), LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAAN

J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI, 2022
Stock returns are the results obtained from investments made by investors.  This study aims to determine the effect of Earning Per Shares (Eps), Leverage, and Firm Size on Stock Returns in banking companies listed on the Indonesia Stock Exchange (IDX) from 2018-2020.
Yogi Ginanjar, null Apriliani
openaire   +1 more source

Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?

Abacus, EarlyView.
This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley   +1 more source

Analisa Faktor Rasio Likuiditas , Rasio Aktivitas, Rasio Profitabilitas Dan Rasio Coverage Dalam Penanaman Modal Asing (Pma) (Studi Empiris Pada Perusahaan Sektor Trade, Service Dan Investment )

Akrual: Jurnal Akuntansi, 2015
Abstrak Istilah multinasional menunjukan pada perusahaan  penanaman modal asing (PMA), sebagai anak perusahaan yang berafiliasi bisnis dengan dengan perusahaan induk yang berkedudukan kantor pusat diluar negeri.
Ade Manggala Hardianto
doaj   +1 more source

PENGARUH EARNING PER SHARE (EPS) DAN PRICE EARNING RATIO (PER) TERHADAP RETURN SAHAM (Penelitian pada Perusahaan yang Listing di Indeks Kompas 100 Periode 2008-2011) [PDF]

, 2017
ANALISIS PENGARUH EARNING PER SHARE (EPS) DAN PRICE EARNING RATIO (PER) TERHADAP RETURN SAHAM (Penelitian pada Perusahaan yang Listing di Indeks Kompas 100 Periode 2008-2011) Tujuan penelitian ini adalah untuk mengetahui bagaimana Earning Per Share ...
BANAR AGUNG PURNOMO
core  

Do tax havens affect the usage of share buybacks schemes?

Annals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source