The Federal Court of Appeal recently rendered its judgment in Citibank15 and affirmed the Tax Court of Canada’s earlier decision.16 The issue in Citibank was whether certain shares constituted “term preferred shares,” as defined in subsection 248(1) of the Act. Where a specified financial institution (SFI) acquires term preferred shares in the ordinary course of business, subsection 112(2.1) of...

This study aims to analyze the effect of sustainability report disclosure on informativeness accounting earnings with foreign ownership as a moderating variable. The which is dependent variable in this research measured by Earning Response Coefficient (ERC) value. Sustainability independent SRDI value, namely index based GRI G4 for sample companies 2016 observation year and 2017-2019 using Stan...

This study aims to determine the effect of current ratio and earning per share on stock prices in Automotive Component sub-sector companies listed Indonesia exchange. The sample this was carried out using purposive sampling method. data analysis technique is use quantitative descriptive research methods. method determining purpose sampling, result simultaneously have an influence prices. Curren...

This study is a quantitative that aims to determine the effect of return on equity (ROE), earning per share (EPS) and debt ratio (DER) stock prices. The price measured using natural logarithm closing price. population in this are procesed food industry companies listed Indonesia Stock Exchange 2018 – 2020. sampling technique used purposive sampling. sample amounted 51 samples 17 multiplied by a...

OBJECTIVE The objective of this study was to evaluate the financial characteristics and level of satisfaction of physicians practicing in Lebanon. METHODS We conducted an anonymous, interviewer-administered phone survey of physicians practicing medicine in Lebanon. We conducted both descriptive and regression analyses. RESULTS Of 778 invited physicians, 546 participated in the survey (70% r...