Purpose: Government levels may better fulfill the expanding expectations for public service governance, performance management, and accountability with use of risk management backed by an integrated accounting control system. To explain how committee disclosure affect bank value, this paper draws on agency theory signaling theory, using market to book ratio (MTBR) measure value. Theoretical Fra...

Cement companies in Indonesia support the government’s role development of property sector. However, Covid-19 pandemic has caused problems making a profit. Therefore, main problem this study is to find out and analyze how profitability affects leverage market value with variables price earnings ratio (PER) book (PBV) as proxies. Second, knowing analyzing an intervening variable that relates eff...

The duo of Fama and French is most famous for their 1992 and 1993 papers documenting strong historical value and size effects. (Fama is also famous – or infamous, depending on your perspective – for his association with the efficient market hypothesis.) The core observation of Fama and French’s seminal papers was that the returns on small-company and value stocks – those with high book-to-marke...

this study seek to examine performance of feltham - ohlsen (1995)valuation model at the tehran stock exchange and is trying to identify relation between intrinsic company value and return. this model is trying to determine the intrinsic value of company using their book value. statistical community of this study includes all tse accepted companies and statistical sample is including 37 tse acce...

Prediction of stock returns has always been one of the most important issues in finance. Investors have attracted to use of Fama-French Five-Factor Model (FFFFM) as one of the powerful methods for pricing financial assets and predicting the stock returns. This research investigates the predictability of stock returns by including some important firms features namely cash holdings, dividend rate...

The Fed targeted the federal funds rate during the period 1974-79; they returned to that procedure in the late 1980s and have maintained it since then. For both periods, we find that stock prices reacted significantly to unanticipated changes in the federal funds rate target, but not to anticipated ones. Consistent with the prediction of imperfect capital market theories, the estimated impact o...