INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR HIGH IC INTENSIVE
This study aims to examine and analyse the effect of intellectual capital on firm financial performance (ROA, ROE, EPS). The company studied is the manufacturing High IC Intensive companies listed in Indonesia Stock Exchange. sample obtained with as many
Sigit Hermawan, Ummy Imaniar Mardiyanti
doaj
CSR And Bank Performance: Does Institutional Ownership Matter in the Context of an Emerging Market?
ABSTRACT The question of whether institutional ownership (IO) strengthens the effect of corporate social responsibility (CSR) on financial performance (FP) remains underexplored in literature. This study examines the moderating role of IO in the CSR–FP relationship within an emerging market context, drawing on the stakeholder, agency, and stewardship ...
Kwabena Agyarko Gyekye +1 more
wiley +1 more source
Pengaruh Net Profit Margin (NPM), Earnings Per Share (EPS), dan Price Earnings Ratio (PER) terhadap harga saham sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021 [PDF]
Harga saham dipengaruhi oleh permintaan dan penawaran di pasar. Kinerja perusahaan yang baik cenderung meningkatkan harga saham. Teori menyatakan kenaikan NPM, EPS, dan PER seharusnya meningkatkan harga saham, namun data perusahaan sektor kesehatan ...
Fawwaz, Naufal Muhammad
core +1 more source
Stock Price Deviations From Fundamentals Levels: Mis‐Valuation due to Investor Overconfidence?
ABSTRACT We use the Residual Income Valuation Model to obtain fundamental values for sample stocks in six Eurozone markets. We then estimate the deviation between the fundamental values and actual stock prices. Subsequently, we examine whether these deviations can be systematically explained by business cycle trends, trends in local economic sentiment,
Stella N. Spilioti +1 more
wiley +1 more source
ABSTRACT This study investigates the relationship between Corporate Social Responsibility (CSR) and firm performance using panel data from 716 Chinese firms listed on the Shanghai and Shenzhen Stock from 2013 to 2019. It further examines the role of management innovation, specifically marketing intensity, in moderating the CSR–financial performance ...
Freeman Brobbey Owusu +4 more
wiley +1 more source
Earnings per share (EPS) is an important measure of performance of an entity for the users of financial statements. Because of the employment of various dilutive securities by an enterprise, computation of EPS is very complicated.
Nagahisa, Kiyoshi
core +1 more source
Technological Innovations and Corporate Performance of Deposit Money Banks in Nigeria
To remain competitive and profitable, deposit money banks need to design, develop, and adopt new processes, products, and technology that ensure greater efficiency and performance.
Sani Rufai Abdullahi +4 more
doaj +1 more source
Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers
ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque +2 more
wiley +1 more source
Beyond Automation: AI and the Human Value of Sell‐Side Analysts
ABSTRACT We examine how analysts’ information acquisition and processing differ when analysts have access to AI resources, focusing on investment banks’ AI investments. We propose and test a two‐step framework, which is informed by in‐depth interviews with analysts.
Devin Shanthikumar, Il Sun Yoo
wiley +1 more source
CALCULATING THE EFFECT OF EMPLOYEE STOCK OPTIONS ON DILUTED EPS [PDF]
This paper focuses on how to calculate diluted earnings per share (DEPS) when a firm has outstanding employee stock options (ESOs). Three possible methods are described and compared.
van Zyl, Warrick Boyd
core

