Results 251 to 260 of about 47,339 (295)

PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, EARNING PER SHARE DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM

JURNAL BISNIS & AKUNTANSI UNSURYA, 2020
This study aims to determine the effect of Return On Assets, Return On Equity Earning Per Share, and Price to Book Value on Stock Prices. The population is the LQ-45 Index on the Indonesia Stock Exchange (IDX) for the 2014-2018 period.
Agil Ardiyanto, Nirsetyo Wahdi, Aprih Santoso   +2 more
semanticscholar   +1 more source

Book value: intertemporal pricing and quality discrimination in the US market for books

International Journal of Industrial Organization, 2002
Publishers produce books in hardcover and paperback versions with different prices and time of market introduction. Analysis of detailed book-level data reveals that (i) market introduction time has a strong effect on sales, suggesting that time is the crucial dimension of discrimination; (ii) differences in markups cannot be explained by cost ...
Clerides, Sofronis, Clerides, Sofronis
openaire   +2 more sources

Stock Price, Earnings and Book Value in Managerial Performance Measures

SSRN Electronic Journal, 2005
This paper develops a multiperiod principal-agent model in which a manager must be given incentives to undertake investments and to exert personally costly effort. Investments are “soft” (e.g., intangible assets) and therefore entail measurement errors for the accounting system as it seeks to separate investments from operating expenditures.
Reichelstein, Stefan, Dutta, Sunil
openaire   +2 more sources

Price‐Earnings and Price‐to‐Book Anomalies: Tests of an Intrinsic Value Explanation*

Contemporary Accounting Research, 1993
Abstract. Price deviations from basic valuation models based on accounting earnings and book value of owners' equity are used to test the intrinsic value explanation of the price‐earnings and price‐book value anomalies. Relative price deviations from the implied benchmark prices are used to assign years into high and low deviation groups.
PATRICIA M. FAIRFIELD, TREVOR S. HARRIS
openaire   +1 more source

Value relevance of price, earnings and book values in the Athens Stock Exchange

Managerial Finance, 2007
PurposeThis paper seeks to deal with the problem of the anomalous negative price‐earnings relation for firms listed in the Athens Stock Exchange (ASE).Design/methodology/approachThe simple earnings capitalization model is employed to investigate the association between price and earnings across profit and loss firms listed in the ASE.FindingsThis study
Afroditi Papadaki, Georgia Siougle
openaire   +1 more source

Accounting earnings, book values and share prices in Malaysia

Asian Review of Accounting, 2003
The study aims to understand how published accounting information relates to share prices in a developed market in Asia, outside Japan. More specifically, the study aims to extend the international literature in market‐based accounting research by examining empirical evidence on relationships between share prices and the two summary accounting ...
Scott Pirie, Malcolm Smith
openaire   +1 more source

Price to Earnings Ratio, Value to Book Ratio and Growth

SSRN Electronic Journal, 2013
The PER is the most commonly used parameter in the stock market. The PER is the result of dividing the equity market value by the company’s profit after tax. The PER depends on a number of factors, some of which are out of the company’s control, such as variations in interest rates, and others are intrinsic to the company, such as its risk, its growth ...
openaire   +1 more source

Trends In Earnings, Book Value And Stock Price Relationships: An International Study

SSRN Electronic Journal, 2000
Prior international studies that investigate the relative usefulness of accounting information have focused either on the incremental information content of earnings reconciliation, or the relative information content of accounting numbers across countries.
Li Li Eng, Shengchun Li, Yuen Teen Mak
openaire   +1 more source

Value is in the Eye of the Beholder: The Relative Valuation Roles of Earnings and Book Value in Merger Pricing

The Accounting Review, 2017
ABSTRACT Gupta and Gerchak (2002) argue that different acquirers can arrive at different equity valuations for the same target depending on their strategic intent. A reason for acquirers' equity valuations to vary, holding target fundamentals constant, may be that individual acquirers place different weights on underlying fundamentals. I
openaire   +1 more source

THE EFFECT OF RETURN ON ASSETS AND RETURN ON EQUITY ON PRICE TO BOOK VALUE ON BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

, 2021
Jufri Sani Akbar
semanticscholar   +1 more source