INTRODUCTION Earnings management represents the most frequently researched topic within financial accounting in the last two decades. The use of earnings management and its almost cavalier acceptance by financial statement preparers and users during the 1990’s led to the significant corporate reporting debacles of the early 2000’s (e.g., Enron, WorldCom, HealthSouth, etc.) and ultimately to the...

ABSTRACT Most research on non-GAAP financial measures focuses earnings or per share, although revenue disclosure has recently attracted SEC scrutiny. It is unclear ex ante what adjustments could improve revenue's usefulness because, unlike earnings, a top-line number related primarily to core (i.e., persistent) business activities. We present the first archival analysis of revenues using large,...

This study aims to determine the effect of Earning Per Share (EPS), Current Ratio (CR), Exchange Rate and Interest Risk on stock price movements with Return On Assets (EPS) as an intervening variable property stocks listed Indonesia Stock 2017 -2021. The sample in this was taken by purposive sampling method 2017-2021. number samples used many 158 companies. analytical research is using multiple...

The objective of this study is to introduce the concept of Economic Value Added (EVA) in the Greek context and to provide an explanation on the utilization of both earnings and EVAin the ASE. The study interprets results obtained from an analysis carried out on the basis of secondary financial data relating to the period 1995-2001. Proponents of EVA provided evidence to establish this method as...

This study examines the effect of community involvement activities on financial performance food and beverage companies in Nigeria. The specific objectives are to determine relationship between corporate social responsibility return capital employed, earnings per share. made use quantitative research method. sample comprises seventeen (17) listed Nigerian Stock Exchange market. Quantitative Dat...

This study examines whether relevant accounting ratios influence the stock prices of high-technology service enterprises in five countries, namely, United States, Japan, China, Kingdom, and France. Subsequently, this determines existence pricing error (if any) between intrinsic value market price due to ratios. Content analysis was performed on annual reports 326 determine effect three ratios, ...

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...

Several empirical regularities motivate most theories of the distribution of labor earnings. Earnings distributions tend to be skewed to the right and display long right tails. Mean earnings always exceed median earnings and the top percentiles of earners account for quite a disproportionate share of total earnings. Mean earnings also differ greatly across groups defined by occupation, educatio...

Using an extensive set of establishment and individual data, we estimate the extent to which the variance of earnings among establishments increased in 1977-2002 and its contribution to the increased dispersion of US earnings among individuals. We find that more than 70 percent of the increase in the variance of earnings in this period occurred across establishments. More than two thirds of the...