Earnings are an important contributor to value, but a deal’s harm to the balance sheet can more than offset the value of increased earnings. Of course you want to see earnings per share increase, but not if your share price ultimately drops. If your company has access to cheap currency (a low cost of borrowing or a high stock price), it is easy to do an accretive deal. However, your cheap curre...

This paper examines the relation between smooth past earnings performance and the credibility of voluntary management earnings forecasts. Specifically, using strings of increasing earnings per share as our measure of past performance, we demonstrate that both analyst forecast revisions and stock price reactions around management earnings forecasts are more pronounced when the firm has posted a ...

This study investigates the impact of corporate governance on earnings quality quoted firms in Nigeria. Corporate was indicated by board size, diversity and number female representatives while measured per share net assets share. The employed expo facto research design anchored Agency Theory. population Consumer Industrial Goods listed Nigerian Stock Exchange. researcher purposive sampling tech...

Corporations that prioritize Environment, Social, and Governance (ESG) considerations tend to have a more sustainable approach business operations with lower impact on the environment society. Extant literature is available of ESG firm performance, risk-taking, profitability, cost capital, cash flows, default risk. However, very little known about role performance in shaping current future valu...

The purpose of this study is to determine and analyze the effect quick ratio earnings per share on prices in coal mining companies listed Indonesia Stock Exchange (IDX). analytical tool used was multiple linear regression. total population 21 or all IDX, which sampled as many 6 stone IDX have data calculate Quick Ratio (QR) Earning Per Share (EPS), well available annual financial report publish...

The study aimed to determine the effect of Covid-19 pandemic on company profitability IDX ESG Leaders index Indonesia Stock Exchange. Index measures stock price performance companies that have sound ratings. constituents consist 30 companies. company’s measurement uses earnings per share (EPS), EPS data used in research based 2019 and 2022 financial statements. Data processing is done using SPS...

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang mempengaruhi harga saham perusahaan barang konsumsi tercatat di Bursa Efek Indonesia (BEI). Faktor fundamental terdiri dari faktor Earnings Per Share (EPS), Debt to Equity Ratio (DER), Tingkat Inflasi, Suku Bunga, dan Nilai Tukar Mata Uang Asing. teknikal Volume Perdagangan Saham Harga Sebelumnya. Populasi penelitian adalah 40 BEI perio...