Search Results - subject:"Book value"

The value premium and uncertainty : an approach by support vector regression algorithm

Khoa Bui Thanh; Tran Trong Huynh - In: Cogent economics & finance 11 (2023) 1, pp. 1-15

Risk premium plays an important role in stock investing. Experiments have shown that value stocks typically have a higher average return than growth stocks; however, this effect persists indefinitely, even disappearing in some stages. Some studies suggested high volatility in the series of...

Persistent link: https://www.econbiz.de/10014500739

Can accounting value relevance and pricing error influence stock price of high-technology service enterprises?

Sukmadilaga, Citra; Santoso, Jose Christian; Ghani, … - In: Economies : open access journal 11 (2023) 2, pp. 1-14

the effect of three accounting ratios, namely diluted earnings per share, revenue per share, and book value per share, on … the stock price of the high-technology service enterprises. This study shows that diluted earnings per share and book … value per share influence the stock price of high-technology service enterprises. However, this study shows revenue per …

Persistent link: https://www.econbiz.de/10014230645

4 years of IDX80 firm value on the Indonesian stock exchange : the role of financial performance

Mahirun, Mahirun; Prasetiani, Titi Rahayu; Ulum, Akhmad … - In: Montenegrin journal of economics 21 (2025) 4, pp. 21-33

Persistent link: https://www.econbiz.de/10015612425

Risk assessment for synthetic GICs : a quantitative framework for asset-liability management

Alimoradian, Behzad; Jakubiak, Jeffrey; Loisel, Stéphane; … - In: Decisions in economics and finance : a journal of … 48 (2025) 2, pp. 1453-1480

Persistent link: https://www.econbiz.de/10015593666

Effect of PFRS 15 adoption on the value relevance of selected Philippine publicly-listed companies' financial ratios and macroeconomic attributes

Marcella, Lawrence J. M.; Empleo, Patricia M.; … - In: International journal of monetary economics and finance … 18 (2025) 2/3, pp. 147-155

Persistent link: https://www.econbiz.de/10015635616

Do analysts provide information about other comprehensive income in book value forecasts for financial firms?

Black, Dirk; Neururer, Thaddeus - In: Advances in accounting : a research annual 64 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015060972

Exploring the influence of earnings management on the value relevance of financial statements : evidence from the Bucharest stock exchange

Burlacu, Georgiana; Robu, Ioan-Bogdan; Munteanu, Ionela - In: International Journal of Financial Studies : open … 12 (2024) 3, pp. 1-20

Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial benefits. This study explores the relationship...

Persistent link: https://www.econbiz.de/10015101709

The effect of the sex diversity of the board of commissioners on firm performance and the role of the ethnic background of president commissioners

Ermawati, Nanik; Soewarno, Noorlailie - In: Cogent business & management 11 (2024) 1, pp. 1-26

measured by Tobin's Q (TQ), but it had no significant effect on the market to book value (MBV). Furthermore, the ethnic …

Persistent link: https://www.econbiz.de/10014528775

Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia

Khaldi, Hejer; Hamama, Feten - In: Journal of Accounting and Management Information … 23 (2024) 3, pp. 570-595

information in Tunisian firms. The dependent variable was Stock price (MV). The independent variables were Book Value of equity … Squares (GLS) method. Findings- This research demonstrates that even in a highly uncertain economic environment, book value …, earnings seem to hold more significance than book value in stock market pricing. Contribution- This study contributes to the …

Persistent link: https://www.econbiz.de/10015196184

The effect of the sex diversity of the board of commissioners on firm performance and the role of the ethnic background of president commissioners

Ermawati, Nanik; Soewarno, Noorlailie - In: Cogent Business & Management 11 (2024) 1, pp. 1-26

measured by Tobin’s Q (TQ), but it had no significant effect on the market to book value (MBV). Furthermore, the ethnic …

Persistent link: https://www.econbiz.de/10015457035