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Sort articles by: Volume | Date | Most Rates | Most Views | Reviews | Alphabet
1.

The impact of creative accounting methods on earnings per share Pages 831-840 Right click to download the paper Download PDF

Authors: Nancy Al-Natsheh, Saleh Al-Okdeh

doi 10.5267/j.msl.2019.10.014 Crossmark

Keywords: Creative Accounting, Earnings Management, Income Smoothing, Earnings Per Share

Abstract:
This study was aimed at investigating the impact of creative accounting methods called “Earnings Manage-ment and Income Smoothing” on earnings per share in the Jordanian industrial companies. The model of Dechow et al. (1995) [Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.] was adopted to measure earnings management, and the model of Francis et al. (2004) [Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting review, 79(4), 967-1010.] was adopted to measure income smoothing. In order to achieve the objectives of the study, the analytical quantitative approach was adopted. The study community consisted of the 57 industrial companies listed on the Amman Stock Exchange (ASE). As for the study sample, 36 companies were selected according to the target sample method in the period from 2008 to 2017. The results showed that there was a statistically significant impact of using the creative accounting methods on earnings per share in the industrial companies listed on the ASE, and there was an impact of practicing both earnings management and income smoothing on earnings per share in the industrial companies listed on the ASE. The results also showed that 27.8% of the industrial companies practiced earning management, while 47.2% of the industrial companies practiced income smoothing.
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Journal: MSL | Year: 2020 | Volume: 10 | Issue: 4 | Views: 3675 | Reviews: 0

 
2.

Analyzing the cash conversion cycle relationship with the financial performance of chemical firms: Evidence from Amman Stock Exchange Pages 1339-1346 Right click to download the paper Download PDF

Authors: Mohammed Ibrahim Sultan Obeidat, Tareq Mohammad Almomani, Mohammad Abdullah Almomani

doi 10.5267/j.ac.2021.4.004 Crossmark

Keywords: Cash Conversion Cycle, Financial Performance, Profitability, Return on Equity, Earnings per Share

Abstract:
The main purpose of the study is to investigate whether the cash conversion cycle has an impact on the financial performance of listed chemical firms in Amman Stock Exchange. To achieve the objectives of the study, data covering the period 2010-2019 of 5 among a total of 6 listed chemical firms were collected and used in analysis and hypotheses testing. The excluded firm was eliminated because its information was incomplete along the study period. Return on equity and earnings per share were used as indicators for financial performance in a separate form. The study involved two hypotheses, and both hypotheses were tested under the 95 percent level of confidence. Descriptive statistics including the mean and variance, in addition to correlation, were used in data analysis. Using both of the multiple and single regression models, the study showed that the cash conversion cycle had a significant impact on the financial performance of firms. Moreover, both of the controls were found significantly affecting the financial performance.
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Journal: AC | Year: 2021 | Volume: 7 | Issue: 6 | Views: 1529 | Reviews: 0

 
3.

Leverage, capital and profitability of the banks: Evidence from Saudi Arabia Pages 1363-1370 Right click to download the paper Download PDF

Authors: Abdul Rahman Shaik, Raj Bahadur Sharma

doi 10.5267/j.ac.2021.4.001 Crossmark

Keywords: Debt, Equity, Capital, Return on Assets, Return on Equity, Earnings per Share, Tier 1 capital, Total Debt, Banks, Saudi Arabia

Abstract:
The study examines the effect of leverage and capital on the profitability of selected Saudi Arabian Banks during the period 2014 and 2019. The banks have been selected based upon their size in terms of total assets. The profitability elements, such as Earnings per Share (EPS), Return on Assets (ROA), and Return on Equity (ROE) are the dependent variables; Total Debt Ratio (TDR), Tier 1 Capital Ratio (Tier 1 CAP), and Debt to Equity Ratio (DE) are the independent variables, and firm size is the control variable. The study estimates a pooled regression analysis to analyze the effect of these variables. The results of the study show that there is a positive relationship between the different profitability variables and Debt to Equity Ratio. The Total Debt Ratio is having positive association with ROA and ROE, and has an insignificant negative relationship with the EPS, and the Tier 1 capital ratio is having positive association with ROA and ROE, and has an insignificant relationship with the EPS.
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Journal: AC | Year: 2021 | Volume: 7 | Issue: 6 | Views: 2441 | Reviews: 0

 

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