This paper investigates the compensation usefulness of accounting variables along several important dimensions (accruals-based vs. cash-flows based, non-return vs. return, and gross vs. net measures), as well as the time series variation of performance measures in CEO bonus plans, using a unique panel of manually collected CEO bonus determinants spanning fiscal years 2006 to 2011. We document t...

This study aims to analyze the effect of financial performance on stock returns manufacturing companies listed Indonesia Stock Exchange in period 2013 until 2017. The independent variable used this is performance. referred here measured by using Return On Assets (ROA), Equity (ROE), Gross Profit Margin (GPM), and Inflation Rate while dependent Return. sample consisted 13 consumer goods sector w...

This paper empirically examines the relation between the expected stock return and the bid-ask spread. Using the same portfolio formation method as in Amihud and Mendelson (1986) but different test methodologies, we do not find any clear reliable relation between the CAPM risk-adjusted return and the relative bid-ask spread. Our empirical results are more consistent with the conclusions of Cons...

the relationship between financial ratios and stock return has been studied in many researches and the presence of income smoothing in tehran stock exchange (tse) has been verified. because of importance of financial reports in predicting and decision making process, income smoothing would be a critical factor in this area. in this paper, the income smoothing impact on relationship between fina...

The present study was done to examine the employment and income generation of small farmers through family poultry. The objectives of the study were to identify socio economic features of family poultry, to examine the impact of family poultry on household improvement, to determine cost, return and profitability of family poultry, to identify the problems faced by family poultry farmer and for ...

The experiment was conducted at Dobila, Tarash of Shirajgonj in chalanbeel during the Rabi seasons 2018-2019 and 2019-2020 to improve existing cropping pattern, increase intensity, yields economic return through incorporating modern crop varieties improved management practices. treatments were i) Mustard (var. BARISarisha-14)-Boro-Fallow ii) BARI Sarisha-15)- Boro-Fallow iii) Tori-7)-Boro-Fallo...

The period of limitations is the period of time in which you can amend your tax return to claim a credit or refund, or that the IRS can assess additional tax. The below information contains the periods of limitations that apply to income tax returns. Unless otherwise stated, the years refer to the period after the return was filed. Returns filed before the due date are treated as filed on the d...

W a firm allows the return of previously purchased merchandise, it provides customers with an option that has measurable value. Whereas the option to return merchandise leads to an increase in gross revenue, it also creates additional costs. Selecting an optimal return policy requires balancing both demand and cost implications. In this paper, we develop a structural model of a consumer’s decis...

Profitability and investment are becoming the new focus of empirical asset pricing. This paper examines the extent to which their return predictability is attributable to behavioral bias, specifically, investors’ tendency to anchor on 52-week high. Based on a return decomposition methodology developed by George, Hwang, and Li (2014), two profitability measures (operating profitability, return o...