Because in the theory of economics, the value of a company is based on the current value of future cash flows and profit is used as a substitute for cash flows, profit forecasting is of particular importance. In the research, the effect of rounding and revision in predicting earnings per share on the investors' attention in Iran has been investigated. After designing the investors' attention as...

This study aims to determine the effect of earnings per share and return on equity company value. The sample in this was PT Astra International Tbk 2015-2019. used secondary data form financial statements obtained from www.idx.co.id website website. analysis methods are multiple linear regression using SPSS software version 25. results partially show that have a significant value with significa...