This study aims to examine the effect of Earnings Per Share, Return On Equity, Debt Equity Ratio on Stock Returns. The statistical method used uses multiple regression analysis. type data in this research is secondary whose source was obtained from Indonesia Exchange for 2019-2021 period. population were 18 companies that entered LQ45 period 2019 -2021 IDX. results indicate Share has an Returns...

Both prior research and the popular financial press suggest that earnings smoothing is associated with higher valuations, per dollar of reported earnings. Apparently, smoothing causes reported earnings to be a less noisy measure of “permanent” earnings that can be sustained over the longterm. We extend those results to examine whether earnings smoothing is associated with higher valuations per ...

We employ a regression discontinuity design to identify the real effects of share repurchases on other firm outcomes. The probability of share repurchases that increase earnings per share (EPS) is sharply higher for firms that would have just missed the EPS forecast in the absence of the repurchase, when compared with firms that “just beat” the EPS forecast. We use this discontinuity to show th...

Cross-sectional data capture only a point in time and miss individual changes in earnings, labor force participation, marriage, fertility, and health. Because panel data follow individuals over time, they do not have this problem. The problems or concerns with cross-sectional data may be compounded when these data are used to make projections. Iams and Sandell (1997) found that using panel data...

In this paper, we present evidence that firms with concentrated ownership manage earnings when their large shareholders have an incentive to do so. The large shareholders of Chinese public firms often pledge their shares for loans. Before the split share reform in 2006, loan terms were based on the book value of the firm. Since then, the share price has become critical for share pledged loans. ...

This research is a descriptive with quantitative approach. The sample consumer goods industrial company. data collection method used purposive sampling. analysis technique SEM model SmartPls tool. results showed that the current ratio had significant positive effect on firm value and earnings per share no value. Dividend policy in this study as moderating variable. of dividend moderate relation...

Studies examining the association of housework with earnings have not tested for causal directionality despite competing theories about causal ordering. Autonomy theory, and the relative resources, gender display, and gender deviance neutralization hypotheses suggest personal and relative earnings affect time in housework while human capital theory implies the opposite. Using data from N = 3,71...

This study aims to investigate the impact of fundamental elements company as seen through financial ratios, including Current Ratio (CR), Return on Equity (ROE), Debt (DER), Earnings Per Share (EPS), Price Earning (PER), and macroeconomic variables Inflation BI Rate stock returns companies in Jakarta Islamic Index category Indonesia Stock Exchange period 2015-2020. Panel data regression analysi...

This study examines how takeover decisions are influenced by the quality of information in target firms’ earnings. We find that bidders are more likely to prefer negotiations in deals involving targets with poor earnings quality. Moreover, in such deals, earnings quality and takeover premiums are negatively related, suggesting that bidders obtain valuable private information through negotiation...