Accounting information has an important role in describing the condition and performance of a company. However, some investors have not fully used accounting sorting out share purchases. This study examines relevance to prices companies listed on Jakarta Islamic Index (JII) for period 2015 2020. The is Earnings per Share (EPS), Book Value (BV), Return On Equity (ROE), Net Profit Margin (NPM), C...

the purpose of this study is to examine the possible impact of value systems on earnings management in france, tunisia and canada. cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. the cross-cultural study uses the method of structural equations trough lisrel approach. the examination covers the period between 2003 and 2009. fin...

due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. the aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on tehr...

Earnings, sometimes called the “bottom line” or “net income,” are the single most important item in financial statements. They indicate the extent to which a company has engaged in value-added activities. They are a signal that helps direct resource allocation in capital markets. In fact, the theoretical value of a company’s stock is the present value of its future earnings. Increased earnings ...