Financial Performance and Earnings Per Share of Consumer Goods Manufacturing Companies Quoted in Nigeria

نویسندگان

چکیده

Positive and continuous growth in Earnings per Share (EPS) has always been the desire of every investor, especially equity investors, measuring it, Financial Performance (FP) viewed to have a great impact on EPS, thus aim is examine if any what extent that financial performance EPS. The adopted research design for this study was Ex-post facto with objective examining effect FP EPS Consumer Goods Manufacturing Companies (CGMC) Quoted Nigeria. population used comprises 12 CGMC quoted Nigeria Exchange Group (NGX) as April 30, 2021, while size sample purposely selected. audited annual reports provided data companies were sampled given period 11 years (2009 – 2019). relied fact statements statutory audit report audited, guaranteeing its validity reliability. analyzed using descriptive inferential statistical tools. outcome test showed ROA positive significant but ROE, other hand, an insignificantly negative probability 0.0015 0.9487 respectively. results attest these are follows: R2 = 0.077411, Adj.R2 0.063107 F-Statistics 5.411958, P-value 0.005534. Study concluded both positively negatively insignificant effects recommendation investors analysts should look beyond taking their investment decisions.

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Investigating the effect of rounding and revision in predicting earnings per share on investors' attention

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...

متن کامل

Efficiency Performance of Manufacturing Companies in Kenya: Evaluation and Policies

The objective of this paper is to determine the efficiency of manufacturing companies in Kenya over the period of 2009 to 2011 as well as suggesting appropriate policies to be employed by the manufacturing companies in Kenya based on the findings of the study. Three critical inputs variables (raw materials, staff expenses and plant and machinery) and two output variables (net sale and earnings ...

متن کامل

Relationship between Technology Management and Operational Performance in Manufacturing Companies

Nowadays, with the presence of technology in the human life, organizational levels have received a lot of changes which affected the operational aspects and the organizational structures from traditional to modern. Therefore, this study investigated the role of technology management to predict operational performance as the most important sources for gaining competitive advantages. It aimed to ...

متن کامل

Relationship between Technology Management and Operational Performance in Manufacturing Companies

Nowadays, with the presence of technology in the human life, organizational levels have received a lot of changes which affected the operational aspects and the organizational structures from traditional to modern. Therefore, this study investigated the role of technology management to predict operational performance as the most important sources for gaining competitive advantages. It aimed to ...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: International Journal of Business and Economics Research

سال: 2023

ISSN: ['2328-756X', '2328-7543']

DOI: https://doi.org/10.11648/j.ijber.20231202.13