The Legal Implications Of The Economic Realities Of Artificially Manipulating A Decrease/Increase Of Earnings Per Share - If Any [PDF]
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
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Integrated reporting and investor returns of deposit money banks listed on the Nigerian exchange [PDF]
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
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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
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THE EFFECT OF CAPITAL STRUCTURE ON EARNINGS PER SHARE OF PUBLICLY TRADED COMPANIES: A REVIEW OF RELATED LITERATURE [PDF]
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
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The impact of creative accounting methods on earnings per share [PDF]
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
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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
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Impact of Earnings Sustainability and Economic Conditions on Value Relevance of Accounting Information [PDF]
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
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Managerial Overconfidence and Earning Forecast Errors [PDF]
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
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Environmental Accounting Disclosure and Market Value of Listed Non Financial Firms in Nigeria [PDF]
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
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The Impact of Corporate Governance on Banks Profitability in Nigeria [PDF]
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
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