Suchergebnisse

The purpose of this study was to determine the effect of profitability, earnings per share and dividend payout ratio on stock prices. The research design used in this study are associative, which is to investigate the influence of the independent variable profitability, EPS and Parliament on the dependent variable stock price. The type of data in this study is the quantitative data obtained through secondary sources. Object of this research is the share price of listed companies in the stock index LQ 45. The population in this study are 30 companies listed in the stock index LQ 45 which is continuously paid a dividend every year during the period 2013-2014. Number samples are 28 companies that are determined by random sampling technique. The analysis technique used is the technique of panel data regression analysis with the help of eviews application. Based on the analysis we concluded that profitability, Earning Per Share and Dividend Payout Ratio is partially significant positive effect on stock prices.

AbstractManuscript TypeEmpiricalResearch Question/IssueThis study examines US firms' share repurchases during 1997–2006 to determine what factors are associated with firms that use share repurchases to manage earnings per share (EPS). Specifically, we analyze firm and governance characteristics associated with firms that engage in share repurchases that increase annual EPS by at least one cent in a given year and that had EPS less than or equal to annual EPS forecast prior to the share repurchase.Research Findings/InsightsWe find that growth firms are less likely to use share repurchases to increase EPS for earnings management purposes. We also provide evidence that firms with a more independent board, a separation of the roles of CEO and chairman of the board, or a low entrenchment index (E‐Index) are less likely to engage in earnings management through share repurchases. Finally, we find evidence that high CEO share ownership restrains managers from using share repurchases as a mechanism to manage EPS.Theoretical/Academic ImplicationsOur empirical results support some of the best practices advocated by various shareholders groups regarding corporate governance. Also, strong shareholder rights can mitigate incentives to manage earnings, highlighting the importance of corporate governance mechanisms/provisions in ensuring the integrity of the financial reporting system.Practitioner/Policy ImplicationsThis research is important to investors in the face of the growing popularity of share repurchases. In particular, our study suggests strong corporate governance, strong shareholder rights, and high percentage CEO stock ownership discourages repurchase‐based earnings management.

A corporation with excellent financial performance will affect the stock demand and prices. Data shows that the average stock price from 2017 to 2020 decreased by 268.07 points, and only three of the nine insurance companies showed above-average market prices. From 2017 to 2020, this research will look at how book value per share and earnings per share influence the stock price of IDX-listed insurance businesses. The sample for this study consists of nine insurance companies concluded on the IDX, as determined by a set of criteria. The study used multiple linear regression analysis methods. The study concluded as follows: (1) Partial earnings per share did not significantly affect stock prices; (2) The insurance company's stock price is significantly impacted by partial book value per share; and (3) Book value per share and earnings per share have substantial effect on stock prices.