Earnings per share ≈ Earnings per share
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Analysis of Factors Affecting Share Prices: The Case of Bahrain Stock Exchange Open
The 2007 global financial crisis caused unprecedented upheavals in the global stock markets and has shaken investor's confidence due to the turbulent fluctuations and volatilities in stock prices. The present study is instrumental in ident…
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The impact of sustainability practices on financial performance: empirical evidence from Sweden Open
This study aims at empirically exploring the influence of sustainability practices on the finan cial performance of 116 listed Swedish companies in the year 2019. The research findings indicate a positive relationship between corporate sus…
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RETURN ON ASSET, RETURN ON EQUITY, DAN EARNING PER SHARE BERPENGARUH TERHADAP RETURN SAHAM Open
This study aims to determine the effect of Return on Assets, Return on Equity, and Earning Per share on stock returns in the Food and Baverage companies on the Indonesia Stock Exchange in the period 2015-2018. The population used in this s…
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Financial Performance Determinants of Organizations: The Case of Mongolian Companies Open
This paper is aimed at examining what ratios can determine financial performance of Mongolian companies which are divided into 6 major sectors to increase their competitiveness. This study analyzes the performance of companies in terms of …
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Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market Open
The purpose of this study is to examine the relationship between environmental performance, carbon performance and earnings management. This analysis includes panel regressions as empirical‐quantitative (archival) research methods and look…
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The Impact of Capital Structure on Firm Performance: Evidence from Vietnam Open
This paper explores the impact of capital structure on firm performance in the context of Vietnam. The paper investigates the different effect of capital structure on firm performance in state-owned and non-state enterprises listed on the …
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The Impact of Earnings Quality on Firm Value: The Case of Vietnam Open
The study aims to investigate the impact level of earnings quality on firm value. The study has used data with 3,910 observations at listed firms on Vietnam Stock Exchange for the period from 2010 to 2018, and GLS regression analysis is em…
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The Effect Of Return On Assets, Return On Equity, Net Profit Margin, Earning Per Share, And Operating Profit Margin On Stock Prices Of Banking Companies In Indonesia Stock Exchange Open
This study aims to determine the effect of return on assets (ROA), return on equity (ROE), net profit margin (NPM), earning per share (EPS) and operating profit margin (OPM) on the stock prices of banking companies on the Indonesia Stock E…
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The Effect of Earning Per Share, Price to Book Value, Dividend Payout Ratio, and Net Profit Margin on the Stock Price in Indonesia Stock Exchange Open
Fundamental analysis of companies with financial ratios is essential in making investment decisions for any company. Therefore, to obtain maximum profit, investors need to perform a study before making investment decisions. This research a…
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NEXUS BETWEEN INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE: AN INVESTIGATION OF CHINESE MANUFACTURING INDUSTRY Open
How to manage financial performance through the utilization of intellectual capital (IC) is an important issue in the knowledge economy. The objective of this study is to investigate the impact of IC on financial performance for manufactur…
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The family variable in the French and Italian wine sector Open
Purpose – The purpose of this paper is to highlight the differences in terms of economic and financial performance, between family firms (FFs) and non-family firms (NFFs) in the wine sector in Italy and France, where this sector is one of …
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Worker Betas: Five Facts about Systematic Earnings Risk Open
The magnitude of and heterogeneity in systematic earnings risk has important implications for various theories in macro, labor, and financial economics. Using administrative data, we document how the aggregate risk exposure of individual e…
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Sustainability Reporting and Value Relevance of Financial Statements Open
This study examines whether information about the winners of the Sustainability Reporting Award (SRA) contributes to the usefulness of the information in financial statements. This study used a sample consisting of 110 winners of SRA (SRA …
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The Relationship between the Stock Return and Financial Indicators (Profitability, Leverage): An Empirical Study on Manufacturing Companies Listed in Amman Stock Exchange Open
This study examines the relationship between several financial indicators (profitability& leverage measures) and stock return, to assist the management in the Jordanian manufacturing companies in decision making. The study sample consists …
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THE IMPACT OF ESG PERFORMANCE TO FIRM PERFORMANCE AND MARKET VALUE Open
This research aims to investigate the impact of ESG performance on firm performance and market value. Total samples used are 271 listed companies (1355 firm-years observations) in five years period (2013-2017), which consisted of four ASEA…
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The Influence of Return on Asset, Debt to Equity Ratio, Earnings per Share, and Company Size on Share Return in Property and Real Estate Companies Open
Capital market existence in Indonesia is marked with to the number of investor that start inculcates its share in industry real estate and property. Growing fast its sector growth this property is followed with growing request height of bo…
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The Effect of Financial Ratios on Financial Distress Conditions in Sub Industrial Sector Company Open
This study aimed to analyze the influence of financial ratios proxied by the current ratio, the retained earnings to total assets, earnings before interest and tax to total assets, return on equity, debt to assets ratio, and total assets t…
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Earnings announcements, stock price reaction and market efficiency – the case of Saudi Arabia Open
Purpose This study aims to find the response by stock market against the announcements of quarterly earnings is empirically tested by exploiting event study methodology. Efficient market hypothesis (EMH) on Saudi stock exchange is also tri…
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Corporate Social Responsibility and Financial Performance among Energy Sector Companies Open
Corporate social responsibility (CSR) is one of the main drivers of corporate reputation. Many studies show that CSR can positively affect financial performance (FP) and vice versa. However, the relationship between FP and CSR depends on t…
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The effect of financial leverage on financial performance: evidence from non-financial institutions listed on the Tokyo stock market Open
Purpose The study seeks to find the effect of financial leverage on the firm performance of non-financial companies listed in the Tokyo stock market. Design/methodology/approach The study collected data from 263 companies in the automobile…
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Effect of DER, ROA, ROE, EPS and MVA on Stock Prices in Sharia Indonesian Stock Index Open
The research examine the effect of debt to equity ratio, return on assets, return on equity, earning per share, market value added on stock prices in manufacturing companies listed in Indonesian Sharia Stock Index. The purposive sampling m…
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Integrated reporting and financial performance of South African listed banks Open
The recent development of integrated reporting intends to address the limitations associated with corporate reporting practices. This paper aims to examine whether a statistically significant relationship exists between integrated reportin…
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Testing the Correlations between Corporate Giving, Performance and Company Value Open
The paper seeks to identify the relationship between the charitable contributions, performance, and market value of Romanian listed companies. To achieve the objective, a panel data analysis was conducted on a group of companies listed at …
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The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector Open
The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to invest…
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Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statement Open
We compare non-GAAP earnings per share (EPS) in firms’ annual earnings announcements and proxy statements using hand-collected data from U.S. Securities and Exchange Commission filings. We find that proxies for capital market incentives (c…
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Bonds Between Earnings Management and Corporate Financial Stability in the Context of the Competitive Ability of Enterprises Open
The financial health of enterprises and their continued profitability and competitiveness in the market are influenced considerably by the level of earnings achieved. Enterprises are forced to report the best possible results to demonstrat…
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Exploring the Relationship between Financial Ratios and Market Stock Returns Open
This paper explores the relationship between financial ratios and market stock returns of 26 Qatari listed firms from 2009 to 2015. The results of Weighted Least Square (WLS) show that earnings per share, earnings yield ratio, and dividend…
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Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms Open
In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to…
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Does Earnings Quality Affect Companies’ Performance? New Evidence from the Jordanian Market Open
This study aims to investigate the importance of earnings quality as a determinant of companies' performance. It provides some empirical evidences from an emerging market, specifically from the Jordanian market. This study developed an eco…
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Earnings Management and Banks Performance: Evidence from Europe Open
The primary purpose of this study is to examine whether earnings management affects banks' current and future performance. It analyses the relationship between discretionary loan loss provision and both return on assets (ROA) and return on…