Results 1 to 10 of about 6,436,695 (298)

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
exaly   +3 more sources

Is it Possible to Predict Earnings per Share? [PDF]

open access: yesSHS Web of Conferences, 2021
The publication of quarterly results of publicly traded companies can have a significant impact on the valuation of their shares. This is mainly concerned with the valuation of the shares, whether it is correct, and at the same time as a prediction of ...
Kmeťko Miroslav, Hyránek Eduard
doaj   +2 more sources

Analysis of the Net Result and the Comprehensive Income: An Empirical Study of the Listed Companies on the Bucharest Stock Exchange [PDF]

open access: yesОблік і фінанси, 2022
Stakeholders usually use net profit as an important indicator in assessing the performance of companies. In times of economic instability, there is a need for additional financial information, so the company's net profit and comprehensive income can be ...
Claudia Mihaela Rapan   +3 more
doaj   +1 more source

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

The persistence of earnings per share [PDF]

open access: yesReview of Quantitative Finance and Accounting, 2007
The persistence of innovations to accounting earnings per share, EPS, has important implications for equity valuation, yet it remains a largely neglected subject. This paper employs various empirical tests in order to measure the persistence of shocks to EPS for the S&P 500 index.
Luis A. Gil-Alana, Rolando Pelaez
openaire   +2 more sources

The Amount of Earnings Per Share’s Adjustment and Earnings Management

open access: yesInternational Journal of Industrial Distribution and Business, 2013
Monireh Paricheh   +2 more
exaly   +2 more sources

Investigating asymmetric ratcheting effect on budgeted earnings in Tehran Stock Exchange [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2015
Asymmetric ratcheting effect occurs when an unfavorable (favorable) budget variance causes in increase (decrease) in next period’s budget. The current study aims to investigate the existence of this effect on budgeted earning in Tehran stock exchange. We
Ali Asghar Anvary Rostamy   +2 more
doaj   +1 more source

Determinants of Earnings Per Share and Price Earnings Ratio to Share Prices in LQ45 Indices Companies on the Indonesia Stock Exchange

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2023
This study aims to determine the effect of Earning Per Share and Price Earnings Ratio on Stock Prices. The population in this study are Go-Public companies from the LQ45 Index listed on the Indonesia Stock Exchange during the 2017-2019 period. The sample
Vikka Putri, M. Agustiswan Saputra
doaj   +1 more source

The Legal Implications Of The Economic Realities Of Artificially Manipulating A Decrease/Increase Of Earnings Per Share - If Any [PDF]

open access: yesPotchefstroom Electronic Law Journal, 2014
Although probably oversimplified, calculating "earnings per share" or the "earnings-per-share ratio" entails the activity of dividing the net profit of a company by the number of its issued shares.
Cornelius G Kilian   +1 more
doaj   +1 more source

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   +1 more source

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