Results 11 to 20 of about 439,389 (162)

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

Integrated reporting and investor returns of deposit money banks listed on the Nigerian exchange [PDF]

open access: yesBanks and Bank Systems, 2023
The introduction of integrated reporting aims to solve the drawbacks of corporate reporting practices and make companies accountable to their immediate environment, including other stakeholders affected by company operations in generating returns to ...
Oluwasikemi Janet Owolabi   +3 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

THE EFFECT OF CAPITAL STRUCTURE ON EARNINGS PER SHARE OF PUBLICLY TRADED COMPANIES: A REVIEW OF RELATED LITERATURE [PDF]

open access: yesOradea Journal of Business and Economics, 2022
The purpose of this article is to conduct a review of related works on the relationship between capital structure and earnings per share of publicly traded companies to determine the nature of the relationship that exists between the two variables.
Stephanie M Chondough
doaj   +1 more source

The impact of creative accounting methods on earnings per share [PDF]

open access: yesManagement Science Letters, 2020
This study was aimed at investigating the impact of creative accounting methods called “Earnings Manage-ment and Income Smoothing” on earnings per share in the Jordanian industrial companies. The model of Dechow et al. (1995) [Dechow, P. M., Sloan, R. G.,
Nancy Al-Natsheh, Saleh Al-Okdeh
doaj   +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

Impact of Earnings Sustainability and Economic Conditions on Value Relevance of Accounting Information [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2016
This study demonstrates the impact of earnings sustainability and economic conditions on value relevance of accounting information. The study method is quasi-experimental and the sample consists of firms listed in the Tehran Stock Exchange during the ...
Mahdi Bahar Moghaddam   +1 more
doaj   +1 more source

Managerial Overconfidence and Earning Forecast Errors [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2018
In accounting literature, earnings forecast accuracy has always been very important to financial statement users.  There are many factors influencing earnings forecasts, including overconfidence that has an important role in earning forecasts accuracy ...
Sasan Merani, Mansour Taheri
doaj   +1 more source

Environmental Accounting Disclosure and Market Value of Listed Non Financial Firms in Nigeria [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2022
This study examined how environmental accounting disclosure influences the market value of listed non financial firms in Nigeria between 2012 and 2020. The research design adopted is the longitudinal design.
Adebayo Olagunju, Oyewole Ajiboye
doaj   +1 more source

The Impact of Corporate Governance on Banks Profitability in Nigeria [PDF]

open access: yesFinancial Markets, Institutions and Risks, 2021
The major concern of regulatory authority overtime is on the need to enhance sound practices among banks through the improvement of corporate governance; therefore this research examined the effect of corporate governance on commercial banks ...
Foluso Ololade Oluwole
doaj   +1 more source

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