The primary goal of this research is to ascertain the effects corporate social responsibility and financial leverage on performance 38 Indonesia Stock Exchange-listed manufacturing companies for three years (2019-2021). This study utilizes two independent variables, which are as assessed by debt equity ratio (DER) in analyzing their impact metrics like return (ROE), assets (ROA), earnings per s...

The corporate performance of the banking sub-sector in any economy is not only interest to shareholders but also stakeholders such as government, employees, creditors, customers and general society. However, DMBs Nigeria had experienced different phases failures due mainly poor financial leading liquidation, merger outright revocation licenses many by Central Bank Nigeria. Financial innovation ...

Abstract This paper proposes changes to the calculation of diluted earnings per share (DEPS). The existing IAS 33 approach is flawed as it ignores time value options and treats equity‐settled differently cash‐settled options. We derive an alternative method then compare this with using examples based on a simple firm well small sample ASX companies. Our best describes change in economic current...

This study aims to determine the effect of leverage, earnings per share, and dividend policy on firm value in manufacturing companies listed Indonesia Stock Exchange for 2017-2019 period. uses a quantitative approach method. The population this were 182 companies. sampling technique using purposive method, order obtain 38 that meet criteria 2017-2019. results conclude that: 1) Leverage has no b...

Capital Market Pressures and Earnings Management: Evidence from U.S. Dual-Class Firms Feng Chen In a dual-class share structure, one class of common stock typically has more votes per share than the other, but both classes have equal or similar cash flow rights per share. While this dual-class structure is likely to entrench management, it potentially reduces capital market pressures on manager...

Dividend policy decision is one of the most important factors corporate policy. Stockholders and potential investors generally believe that dividend payout companies give clues about firm’s financial performance its ability to generate sufficient profit. Investors are usually ready pay a premium for firm follows stable policy.The purpose this research investigate whether there positive relation...

The purpose in this research is to explain the influence effect of Earning Pershare, Return on Equity, Debt Equity and Book Value Pershare stock prices government banks listed Indonesia Stock Exchange (BEI). sample used study were 4 companies banking sector 2014-2018 period. collection technique documentation method. data analysis method panel regression. results showed that; per share (EPS) ha...

This study investigated audit Indicators and financial performance of manufacturing firms in Nigeria during the period 2003-2020 (18 years). The researcher used three Unilever Plc., Beta Glass Plc. Meyer dependent variable was measured with earnings per share (EPS), while independent variables were auditor's independence (AUIND), Audit Firm Size (AUSZ), Committee (AUCMT), committee expertise (A...

The purpose of this study is to examine the comparative relationship value-added and conventional financial performance indicators with stock returns listed companies Pakistan Stock Exchange. Return (SR) used as an outcome variable, whereas, for measuring explanatory variables, Traditional Financial Performance includes return on assets (ROA), equity (ROE), Capital Employed (ROCE) Earnings Per ...