Pengaruh Net Profit Margin (NPM) dan Earning per Share (EPS) terhadap Harga Saham
Latar belakang: Dalam Pasar Modal terdapat banyak perusahaan yang memiliki tujuan untuk memperoleh laba dan meningkatkan kemakmuran pemegang saham guna agar perusahaan dapat berkembang dan membawa kemajuan perekonomian Laporan keuangan merupakan faktor penting untuk mentukan mana yang akan dipilh sebagai pilihan investasi bagi para investor Tujuan ...
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Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?
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
Anlisis fundamental dan prediksi earning pada perusahaan manufaktur di Bursa Efek Jakarta (BEJ)
This paper examines the association between fundamental signals used by Lev and Thiagarajan (1993) and future earnings using 52 sample of manufacturing firm listed in the Jakarta Stock Exchange (JSX).
Mas'ud Machfoedz
doaj
The crucial analysis of earnings per share in Malaysia / Siti Norhaisah Mohd Yunus [PDF]
Briefly, the crucial analysis of earnings per share is the study towards earnings per share that is important to know their performance especially for oil and gas companies in Malaysia.
Mohd Yunus, Siti Norhaisah
core
Valuation of Intangible Expenditures: Revisiting Bublitz and Ettredge (1989)
An extensive body of accounting research documents the difficulty of measuring the value of intangibles and the issues surrounding recording them in company financial statements. Early studies examined advertising and research and development (R&D) expenditures when companies began reporting them in their financials in 1972.
Matthew M. Wieland, Stewart Jones
wiley +1 more source
This paper discusses the links between economic growth, corporate earnings and stock returns. Cross-country correlation studies do not confirm the intuitive assumption that higher returns on equities are more likely in the fastergrowing countries.
Jerzy Gajdka, Piotr Pietraszewski
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What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley +1 more source
The Effect of Intellectual Capital on Financial Performance: Evidence from Iranian Banks Listed in Tehran’s Stock Exchange [PDF]
This study aimed to investigate the impact of intellectual capital on the financial performance of the banks listed in the Tehran Stock Exchange. For this purpose, the impact of intellectual capital components (Capital Employed Efficiency (CEE), Human ...
Morteza Jafarnezhad +1 more
doaj
Impact of sustainability reporting initiatives on the financial performance of Philippine listed companies [PDF]
Concerns for the environment and sustainability require entities to contribute to societal development toward sustainable advancement. There is also an increasing demand for high-quality and reliable reports on sustainability-related matters.
Kevin Troy Chua, Hae-Young Byun
doaj +1 more source
Return is the result obtained from investment while shares are proof of ownership. This research aims to determine the effect of earning per share and price earning ratio on stock returns at PT. jasa marga Tbk, whichis listed on the Indonesia stock exchange for the 2007-2022 period. this research is associativeresearch.
RAHMAWATI RAHMAWATI +2 more
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