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Atanas Sixpence,Olufemi P. Adeyeye,Rajendra Rajaram
AbstractOrientation: Empirical knowledge regarding which financial statement variables are linked to firm value is critical for profitable equity investment.Research purpose: The study examines the impact of earnings before interest and taxes from contin...
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Wessel M. Badenhorst
AbstractAnalysts? earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts? ability to accurately forecast earnings and book valu...
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Bambang Hartadi
Pág. 483 - 490
Audit opinion theoretically should be used as a good early warning by the investors. This istrue, especially, because the going concern opinion should provide the real company performancethan can be used by the market to predict the ability of company to...
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Yustina Wahyu Cahyaningrum,Tiara Widya Antikasari 10.21831/economia.v13i2.13961
Pág. 191 - 200
Abstract: The Influence of Earning Per Share, Price to Book Value, Return on Asset, and Return on Equity to Stock Price in Finance Company. The research purpose is to examine the influence of EPS, PBV, ROA and ROE to stock price simultaneously or partial...
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Leandro da Rocha Santos,Roberto Marcos da Silva Montezano
Pág. 48 - 59
The price-to-book ratio (stock prices divided by book value per share) is a commonly used a valuation metric to screen for under- or overvalued stocks. Empirical evidence suggests that low price-to-book stocks (i.e., value stocks) outperform high price-t...
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Aristita Rotila
The items of information within the financial statements are presented with a general purpose, in order to satisfy the needs of all categories of users but, in this paper, we decided that,starting from the financial statements, we could approach the issu...
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Dave Elder-Vass
Pág. Finance an - 66
Ecks is disappointed that Inventing Value (2022) does not develop a comprehensive, essentially ethical, theory of the value of things based in the materiality of human need. But this is not the objective of the book. Instead, the book seeks to examine ho...
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Nurul Hasanah Uswati Dewi
Pág. 331 - 342
It is important for the company to have its high value because it resembles the spirit of shareholdersincreasing wealth. The higher share prices make the higher the value of companystock. This study tries to examine the impact of the implementation of co...
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Mehmet Lütfi Arslan,Cevdet Kizil
Pág. 101 - 116
Intellectual capital is a critical concept to realize and reflect the real value of organizations. This study took advantage of Market Value (MV) / Book Value (BV) method and Value Added Intellectual Coefficient (VAIC) model to measure and co...
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Mehmet Lütfi Arslan, Cevdet Kizil
Pág. 101 - 116
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Robert Slater, Vincent Shea
This case is based on a real life conversation between CPA Dave Richards and business owner John Stevenson. John has run across a situation with his business in which he has a discrepancy between what he feels an asset is worth and with what a company ha...
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Gholamreza Zamanian,Kamran Mahmodpour,Sepideh Yari
Pág. 207 - 213
The main purpose followed in this research is to analyze effect of exchange rate uncertainty on the export-oriented companies? rate of return at Tehran Stock Exchange applying Panel-vector autoregressive model during 2004-2014. The results indicate that ...
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Eduardo Pontual Ribeiro,Luiz Teles Menezes Neto,Rosemarie Bröker Bone
Pág. 549 - 570
The aim of the article is to evaluate the effect of oil and gas reserve increases on firm market value. The estimates are based on Olson?s market value prediction model ? that nests the multiples P/E (price-earnings), P/B (price-book value) and in the oi...
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Ilan Avrichir,Bruno Henrique de Araujo,Wolney Ramiro
Pág. 130 - 143
The book ?The dynamics of the local learning in global value chains: Experiences from East Asia, by Momoko Kawakami and Timothy Sturgeon describes the process of capability accumulation by several firms and sectors of East Asia. It extends and modifies t...
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Songul KAKILLI ACARAVCI
Pág. 158 - 171
This study investigates the determinants of capital structure in Turkey by using panel data methods. The sample period spans from 1993 to 2010 for 79 firms in the manufacturing sector traded on the Istanbul Stock Exchange. The base model was expanded wit...
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Mansour I. Saaydah
Pág. 468 - 476
The objective of this study is to identify the characteristics of firms violating annual financial disclosure timing set by the Jordan Securities Commission (JSC). Sample firms average size, profitability indicators, total assets turnover, cash dividend ...
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Uwalomwa Uwuigbe,Olubukola Ranti Uwuigbe,Moyosore Esther Durodola,Jimoh Jafaru,Rehimetu Jimoh
Pág. 1 - 8
This paper examined the impact of IFRS adoption on the value relevance of accounting information in Nigeria. In achieving the objectives of this research, the fact book and the annual reports for the period 2010 -2013 were used. Also, using the judgmenta...
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Hasyyati Yusrina,Mukhtaruddin Mukhtaruddin,Luk Luk Fuadah,Zunaidah Sulong
Pág. 433 - 447
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior stan...
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B. RAJESH KUMAR
Pág. 75 - 85
The study based on a sample of 61 UAE listed companies examines the determinants of value creation. Size in terms of total assets of a firm is inversely related to value creation. Value as measured by market to book value of equity is negatively related ...
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Girish K Nair,Lewlyn Lester Raj Rodrigues
Pág. 14 - 26
There are several ratios which define the financial health of an organization but the importance of Net cash flow, Gross income, Net income, Pending bills, Receivable bills, Debt, and Book value can never be undermined as they give the exact picture of t...
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