We use a Canadian survey of the unemployed to examine how household expenditures after a job loss respond to the level of income replacement provided by UI. We isolate a liquidity constraint or ‘transitory income’ effect from the ‘permanent income’ shock of job loss, and from the costs of working. We find significant effects of varying the replacement ratio among the third of the sample who did...

The main objective of this study was to investigate the effect of income smoothing on investors reaction to Earnings Persistence of companies listed on the Stock Exchange in Tehran. The population of the study was companies listed on the Stock Exchange in Tehran, the sample size due to screening method and after removing outliers is equal to 118 companies. In this study, earnings persistence an...

The study aims to compare financial performance in Go Public Acquirer Companies before and after acquisition by analyzing significant differences related Liquidity (Current Ratio Quick Ratio), Solvency (Debt Asset Debt Equity Activity (Total Turn Over) Profitability (Return on Assets, Return Equity, Net Profit Margin). This used secondary data of statements two years the acquirer company 2013-2...

Purpose: This study aims to determine the effect of mergers on BSI's financial performance. Research methodology: The method used in this research is descriptive comparative, namely that describes a certain situation within predetermined period time. data comes from statements three Islamic banks before merger (2019) and BSI after (2021). Results: results show nine ratios studied, six have incr...

Bank Competitiveness is a concentrated reflection of China's financial strength. Using the Malmquist Index calculation method based on DEA (Data Envelopment Analysis) approach, this study analyzes performance 26 commercial banks in terms operating expenses, net fixed assets, interest income, and non-interest income indicators. Through empirical analysis, competitiveness evaluated from aspects s...

The aim of this study is to investigate the effects of capital structure decisions on firms’ profitability in manufacturing sector in Turkey. The data used in this research corresponds to the financial statements of manufacturing companies collected between 2005 and 2011. Regression analysis was employed by using financial ratios obtained from financial statements of firms within the scope of a...

This research was conducted to determine the financial performance of automotive companies listed on IDX for period 2012 2015. type is a quantitative descriptive study, with total population 13 and sample 6 that have been selected from using purposive sampling method. The data analysis method used comparison consisting cross sectional approach time series analysis. results show calculations cro...

In response to investor demands, with the introduction of fair value (FV) concept, other comprehensive income (OCI) has become a significant indicator changes in current values certain financial statement items successive periods. Although it deviates from traditional concept historical cost (HC) and its prudence principle, on which reliability rests, use contributes relevance presented informa...