This paper evaluates a comprehensive list of metrics proposed for detecting earnings management in a setting where managers manipulate earnings to round up reported EPS. I find that deferred tax expense is able to detect earnings management in the rounding-up setting while discretionary accruals models are not. Further analysis provides evidence that firms manipulate bad debt expense for the pu...

This article analyses factors influencing the choice of performance measure in CEO equity-based compensation, for a sample 3,400 plans from 400 UK firms between 2007 and 2015. We examine effect volatility earnings per share (EPS) total shareholder returns (TSR) on measures, taking into account four categories measure: EPS alone, TSR jointly, or neither nor TSR. allows us to utilize comprehensiv...

The purpose of this study is to look at the factors that affect stock market returns so they can provide useful profits maximize profits, because it very important for investors maintain confidence and forecast price movements. Return on shares goal in investing market. Stock are divided into two forms, namely dividends differences. Investors usually do analysis with various financial variables...

This research aims to investigate the value relevance of accounting information (VRAI) and effect that earnings management (EM) has on VRAI. Research VRAI is generally carried out using model introduced by Ohlson (1995). Problems will occur when as a company performance measurement tool faced with practice manipulation managers. study’s population all manufacturing companies listed LQ45 Index. ...

The goal of this study is to compare the financial performance, capital structure, and firm values family versus non-family firms listed on Indonesia Stock Exchange between 2020 2022. In study, purposeful sampling was used, data analyzed using a pairwise sample methodology, comparing firms. There no difference in finance performance as measured by sales growth, sales, return assets (ROA), equit...

Information is power; its presentation, processes and utilization can make or mare circumstances. One of the strategies bridging information asymmetry to disclose relevant required by stakeholders in taking crucial decision. The impact social environmental disclosure on performance Nigeria consumer goods’ producing companies was examined this paper, using multiple regression analysis while samp...

Abstract: Writing scientific papers requires appropriate references or literature, especially that analyze the influence of each variable/other factor. This paper reviews related literature studies have an impact on dividend payout ratio: return assets (ROA), net profit margin (NPM), and earnings per share (EPS). Through this writing, researchers obtained following results: 1) ROA has a positiv...

This study aims to analyze the value relevance of accounting which proxied with earnings per share (EPS) and book (BVPS) as well intellectual capital information. The test was carried out on companies that are members LQ45 Index Listed Indonesia Stock Exchange (IDX) during 2018-2020 period. sample selection used purposive sampling technique. data collection method in this research is documentat...