Results 61 to 70 of about 6,503,682 (203)

Factors Affecting Stock Returns in Detected and Non-Detected Earnings Manipulation Cases

Jurnal Akuntansi, 2022
This research aimed to show the difference in profitability ratios in affecting a company's stock return if earnings manipulation is detected or not detected.
Johan Novanto, Arthik Davianti
doaj   +1 more source

PENGARUH EARNING PER SHARE (EPS), DEVIDEND PER SHARE (DPS), PRICE EARNINGS RATIO (PER) TERHADAP HARGA SAHAM (PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021) [PDF]

, 2023
Saham adalah salah satu bentuk instrumen keuangan jangka panjang yang diperdagangkan di pasar modal. Saham adalah merupakan tanda penyertaan atau pemilikan seseorang atau badan dalam suatu perusahaan atau perseroan terbatas.
Rahman, Noufan Ibadur
core  

Using Machine Learning to Predict Corporate Environmental Violation: A Stakeholder Pressure Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen, Ning Ding, Haodong Jin, Rui Xue, Yuhao Yang   +4 more
wiley   +1 more source

The Role of Firm Attributes in Shaping Value Relevance: Evidence from Saudi Arabia

International Journal of Financial Studies
This study examines the moderating effect of firm attributes on the value relevance of accounting information in Saudi Arabia. Using a sample of 630 firm-year observations from 126 Saudi listed firms over 2018–2022, the research evaluates whether audit ...
Abdulaziz S. Al Naim, Abdulrahman Alomair, Alan Farley, Helen Yang   +3 more
doaj   +1 more source

The Effect Corporate Social Responsibility (CSR) And Good Corporate Governance (GCG) To Earning Per Share (EPS)

Akmenika: Jurnal Akuntansi dan Manajemen, 2022
This study examines Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Earning Per Share (EPS) in Companies Listed in the Jakarta Islamic Index (JII). Corporate Social Responsibility covers the company's activities related to the economy, social, and environment while Good Corporate Governance covers the company's ownership of
Tri Siwi Nugrahani, Yora Tri Tunggal Dewi   +1 more
openaire   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

A theoretical and empirical study of computing earnings per share [PDF]

, 2008
In this dissertation, I propose a theoretic foundation to compute earnings per share (EPS) for firms with both common shares and dilutive securities outstanding.
Zhang, Mei
core   +1 more source

Financial Performance Causes Palm Oil Stock Prices In Indonesia To Rise?

Jurnal Akuntansi
The study aimed to analyse Palm Oil companies' financial performance on the Indonesia Stock Exchange 2018-2022. The independent variables were proxied in return on equity (ROE), return on assets (ROA), earnings per share (EPS) and their effect on stock ...
Hilmi, Marjulin, Lilis Puspitawati, Rayyal Hayati   +3 more
doaj   +1 more source

THE EPS OF THE IFRS AS A BENCHMARK OF CORPORATE PERFORMANCE [PDF]

Annals of the University of Oradea: Economic Science, 2015
The measurement of the corporate’s performance; efficiency and effective use of resources has an increasing role nowadays. In a globalizing and strongly competitive market environment the adequate, up-to-date, reliable and accurate information is ...
Kiss Agota, Orban Ildiko
doaj  

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source