Comprehensive income disclosure (the case of US companies)
Purpose: The purpose of this paper is to examine alternative reporting formats of comprehensive income (CI) information and measures the extent to which losses are being accumulated in other comprehensive income (OCI) in the specific context of two major
Javed Mahmood, Irfan Mahmood
doaj +1 more source
ANALISIS PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR [PDF]
This research is meant to examine the influence of fianncial ratio which is reviewed from Current Ratio (CR), Debt Equity Ratio (DER), Return on Asset (ROA), and Earnings per Share (EPS) to the stock return ofmanufacturing companies food and beverages ...
YANTI, AIDA NOVI
core
Penelitian ini bertujuan untuk menyelidiki pengaruh kebijakan dividen, Earning Per Share dan Debt to Equity Ratio terhadap harga saham pada sepuluh perusahaan selama periode lima tahun (2018-2022).
Erli Desita Marinda, Justita Dura
doaj +1 more source
Capital structure determinants across sectors: Comparison of observed evidences from the use of time series and panel data estimators. [PDF]
Rehan R +3 more
europepmc +1 more source
PENGARUH PENERAPAN KONVERGENSI IFRS TERHADAP KUALITAS LABA PERUSAHAAN (Studi Kasus Perusahaan yang Terdaftar Di BEI 2010-2014) [PDF]
This study aims to examine and obtains empirical evidence about the impact adoption IFRS to earning quality .the earning quality proxied by earning management models and value relevance models.
JANNAH, Arini Nur Khulil, PURWANTO, Agus
core
DIVIDEND POLICY AND CORPORATE PERFORMANCE OF NIGERIAN FIRMS
Managing corporate dividend had forever being a fragile task that requires understanding and consideration of the managerial and business growth variables that are attached to it.
JEREMIAH BABAJIDE OPALEKE
doaj
This study aims to assess the financial performance of PT Waskita Karya Tbk, a prominent company in the infrastructure sector, over the 2021-2023 period.
Asep Pahrudin, Ranila Suciati
doaj +1 more source
Impact of China's National Centralized Drug Procurement Policy on pharmaceutical enterprises' financial performance: a quasi-natural experimental study. [PDF]
Sun Z, Na X, Chu S.
europepmc +1 more source
Value Relevance dan IFRS Adoption di Indonesia: Investigasi pada Perusahaan LQ-45 Bursa Efek Indonesia [PDF]
Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS ...
Ahmar, N. (Nurmala) +2 more
core
The Declining Value Relevance of Accounting Measures: Evidence from the Amman Stock Exchange (2010–2019) [PDF]
The value relevance of financial accounting information remains pivotal, particularly in emerging markets such as Jordan, where investor confidence and market mechanisms continue to evolve.
Osama Khader
doaj

