Academic literature on the topic 'Earnings yield method'
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Journal articles on the topic "Earnings yield method"
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Jiang, John (Xuefeng). "Beating Earnings Benchmarks and the Cost of Debt." Accounting Review 83, no. 2 (March 1, 2008): 377–416. http://dx.doi.org/10.2308/accr.2008.83.2.377.
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Prior research documents that firms tend to beat three earnings benchmarks—zero earnings, last year's earnings, and analyst's forecasted earnings—and that there are both equity market and compensation-related benefits associated with beating these benchmarks. This study investigates whether and under what conditions beating these three earnings benchmarks reduces a firm's cost of debt. I use two proxies for a firm's cost of debt: credit ratings and initial bond yield spread. Results suggest that firms beating earnings benchmarks have a higher probability of rating upgrades and a smaller initial bond yield spread. Additional analyses indicate that (1) the benefits of beating earnings benchmarks are more pronounced for firms with high default risk; (2) beating the zero earnings benchmark generally provides the biggest reward in terms of a lower cost of debt; and (3) the reduction in the cost of debt is attenuated but does not disappear for firms beating benchmarks through earnings management. In sum, results suggest that there are benefits associated with beating earnings benchmarks in the debt market. These benefits vary by benchmark, firm default risk, and method utilized to beat the benchmark. Among other implications, this evidence suggests that the relative importance of specific benchmarks differs across the equity and bond markets.
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Core, John E., Wayne R. Guay, and S. P. Kothari. "The Economic Dilution of Employee Stock Options: Diluted EPS for Valuation and Financial Reporting." Accounting Review 77, no. 3 (July 1, 2002): 627–52. http://dx.doi.org/10.2308/accr.2002.77.3.627.
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In this paper, we derive a measure of diluted EPS that incorporates the economic implications of the dilutive effects of employee stock options. We show that the existing FASB treasury-stock method of accounting for the dilutive effects of outstanding options systematically understates the options' dilutive effect, and thus overstates reported EPS. Using firm-wide data on 731 employee stock option plans, our proposed measure suggests that economic dilution from options is, on average, 100 percent greater than dilution in reported diluted EPS using the FASB treasury-stock method. We examine the implications of our analysis for stock price valuation, the price-earnings relation, and the return-earnings relation. We demonstrate analytically that when firms have options outstanding, empirical applications of equity valuation models that use reported per-share earnings as an input (e.g., Ohlson 1995) yield upwardly biased estimates of the market value of common stock. We predict that when the difference between our measure of economic dilution from options and the FASB treasury-stock method dilution from options is greater, the observed return-earnings and price-earnings coefficients will be smaller, and we provide some (albeit weak) empirical support for this prediction.
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Hidayat, Achmad Nizar, and Yuyun Isbanah. "Determinant Harga Saham Perusahaan Sektor Pertambangan di Bursa Efek Indonesia." BISMA (Bisnis dan Manajemen) 10, no. 2 (April 20, 2018): 117. http://dx.doi.org/10.26740/bisma.v10n2.p117-133.
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The purpose of this research is to analyze the influence of debt ratio, size, earnings per share, dividend policy, and money supply to stock price in mining Sector Company listed in Indonesia stock exchange period 2011-2015. This research uses the type of causality research and the data used is secondary data. Sampling technique by purposive sampling and obtained by eight companies as research object. The analysis method used is multiple linear regression analysis. The results show the debt ratio, size, earnings per share, dividend payout ratio, and dividend yield effect on stock prices of mining companies. While the money supply does not affect to stock price of mining companies. The recommendation of this research is that company need to consider debt ratio, size, earnings per share, dividend payout ratio and dividend yield in making company policy, because can affect stock price movement of company and become an alternative investment decision-making for investors.
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Dwi Rahmawati, Septin, Diana Dwi Astuti, and Lia Rachmawati. "Analisis Faktor-Faktor Yang Mempengaruhi Return Saham Dengan Profitabilitas Sebagai Variabel Intervening." JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN 1, no. 1 (September 1, 2020): 42–57. http://dx.doi.org/10.31967/jakuma.v1i1.377.
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Manufacturing companies are companies that produce raw goods into finished goods, one of which is the consumer goods industry. The consumer goods industry is an industry that society needs to produce products for daily needs. Therefore, investors continue to look at the shares of this industry because they are considered to be always stable in determining the level of profit production. The purpose of this study is to understand the factors that influence stock returns with profitability as an intervening variable. The data used are secondary data collected from the Indonesia Stock Exchange 2014-2018 publications. The data processing method uses the path analysis method with IBM SPSS version 22. The results of the study show that Earnings Per Share and Debt Adequacy Ratio are related to Profitability. Yield Dividend, Firm Size, and Growth does not affect Profitability. Growth concerns Stock Returns, but Company Size, Dividend Results, Firm Size and Profitability Adequacy Ratio can be intervening variables Earning Per Share, but Profitability is not able to become intervening variables such as Yield Dividend, Company Size, Growth and Debt Adequacy Ratio.
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Laily, Nujmatul. "The Effects of Good Corporate Governance and Audit Quality on Earnings Management." Journal of Accounting and Business Education 1, no. 1 (September 19, 2017): 134. http://dx.doi.org/10.26675/jabe.v1i1.9754.
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<p>A number of previous empirical studies have attempted to reveal the existence of earnings management. However, a research that focuses on how to alleviate the earnings management practices committed by managers is still insufficiently available. This study is aimed to examine the effects of Good Corporate Governance (GCG) and audit quality on earnings management. The presence of Board of Commisioner and Audit Commitee in Indonesian Manufacturing Public Listed Companies serves as the proxy of GCG. On the other hand, KAP (public accounting firm) size, dichotomous variables and an assumption that big four auditors perform higher audit quality compared to non-big four auditor serve as the proxy of the audit quality. To echo the prior research, earnings management is measured by employing discretionary accruals modified by Jone (1995). 151 manufacturing listed companies were determined as the population and 86 public listed companies were eventually opted for the sample. Purposive sampling method was employed and regression was performed to analyze the data. The results showed that (1) accounting firms size does not yield significant effects on earnings management. It indicates that neither big four nor non-big four can significantly detect the existence of earnings management undertaken by manager through the audit they administer; (2) Board of Commisioner and Audit Commitee also do not generate significant effects on earnings management. It indicates that good corporate governance proxied by the existence of Board Commisioner and Audit Commitee do not necessarily alleviate the earnings management practices.</p><p> </p><p><strong>Keywords: </strong>Earnings management, audit quality, good corporate governance</p>
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Kuzucu, Narman. "A Survey of Managerial Perspective on Corporate Dividend Policy." International Journal of Research in Business and Social Science (2147-4478) 4, no. 2 (April 22, 2015): 1–19. http://dx.doi.org/10.20525/ijrbs.v4i2.22.
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This research paper examines the corporate dividend payout behaviors of non-financial firms from Istanbul Stock Exchange (Borsa Istanbul). Survey method is conducted to investigate managerial views on corporate dividend policy. The study investigates whether the evidence in Turkish stock market on dividend policy is similar to the European and the U.S. firms’ results which are reported earlier by other studies, and moreover in what extent Lintner’s (1956) findings on dividends is supported by today’s listed firms in an emerging market. The financial managers from 38 firms out of 216 non-financial companies responded the survey. The results show that there is a significant positive relationship between cash dividends and earnings. Earnings are viewed as the most important factor in dividend decision like in European and the U.S. firms. Sustainable change in earnings, stability and level of future earnings, and the desire to distribute a proportion of earnings to shareholders are the common determinants of dividend policy. The majority of the respondents reports that they target dividends. Dividend yield is the most common measure for dividend targeting. Share repurchases are not viewed as alternative to dividend payouts unlike the U.S. firms. The study finds supporting evidences for bird-in-the-hand and signaling hypotheses, and Lintner’s model.
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Christian, Natalis, and Frecky Frecky. "ANALISIS PENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Benefita 1, no. 1 (February 28, 2019): 115. http://dx.doi.org/10.22216/jbe.v1i1.3417.
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<p><em>This research aims to analyze the impact of financial factors on </em><em>market price</em><em> in companies listed on the Indonesia Stock Exchange. The independent variables to be analyzed in this research namely return on equity, book value per share, earning per share, dividend per share, dividend yield, price earning and debt to total asset, and with the control variables namely firm size. 121 firms for the period of 2012-2016 used for sample which selected by using purposive sampling method. Software SPSS version 22.0 and Eviews Version 7 for windows are used to test in this research. The results of this research showed that return on equity, book value per share, earning per share, dividend per share, </em><em>and </em><em>firm size positively significant on market price while dividend yield </em><em>show negatively significant </em><em>on market price.</em><em> This result also show price earnings positively insignificant and debts to total assets negatively insignificant on market price.</em><em></em></p><p>Penelitian ini bertujuan untuk menganalisa dampak atas faktor-faktor keuangan terhadap harga saham pada perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel independen yang dianalisa dalam penelitian ini adalah <em>return on equity, book value per share, earning per share, dividend per share, dividend yield, price earning </em>dan<em> debt to total asset</em>, serta ukuran perusahaan sebagai variabel kontrol. Selama periode 2012-2016 sebanyak 121 perusahaan dipilih sebagai objek dalam penelitian ini dengan menggunakan metode <em>purposive sampling</em>. Pengujian data dalam penelitian ini menggunakan <em>software</em> SPSS versi 22.0 dan Eviews versi 7. Hasil penelitian ini menunjukkan bahwa <em>return on equity, book value per share, earning per share, dividend per share</em> dan ukuran perusahaan berpengaruh signifikan positif terhadap harga saham sedangkan<em> dividend yield</em> berpengaruh signifikan negatif terhadap harga saham. Penelitian ini juga menemukan bahwa walaupun <em>price earning</em> dan <em>debts to total assets</em> tidak memiliki pengaruh signifikan terhadapa harga saham, <em>price earning</em> berpengaruh positif dan <em>debts to total assets</em> berpengaruh negatif terhadap harga saham.</p>
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ASHAMU, Sikiru Oyerinde. "STOCK MARKET EARNINGS AND ITS IMPACT ON NIGERIAN ECONOMY." LASU Journal of Employment Relations & Human Resource Management 1, no. 1 (December 1, 2018): 167–81. http://dx.doi.org/10.36108/ljerhrm/8102.01.0191.
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The stock market provides equity and a direct finance to potential investors for purposes of economic growth and development it enhances the efficiency of capital formation and allocation of resources and provides long-term capital for economy. The main objective of the study is to provide empirical evidence of the effect of stock market earnings on Nigeria’s economic growth. Hypotheses were set and model designed to fit the variables on equation line. Data were sourced from secondary sources mainly from Nigeria Stock Exchange Fact Book, Security and Exchange Commission Fact Book, National Bureau of Statistics and Central Bank of Nigeria Statistical Bulletin (various editions). The data was collected in annual time-series from 1991 to 2016. It was manipulated using Ordinary Least Square (OLS) Method and Phillip-Perron Unit Root Test using E.View 9.0..From the regression results, it was discovered that Market Capitalization has a positive and significant effect on gross domestic product which is the proxy for economic growth with the probability value of less than 10 percent under 0.05 significant level. It then mean that Nigeria Stock Market activities (as represented by Market capitalization-MC, Price Earnings Ratio-PER and Dividend Yield-DY) has positive influence on economic growth (GDP).Therefore in view of the findings, it is recommended that there should be improvement in the dealing market capitalization by encouraging more foreign investors to participate in the market, maintain and improve it state of technology like automated trading and settlement practices, electronic fund clearance and eliminate physical transfer of shares.
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Krylov, Sergey. "Company Dividend Policy Modeling: Neutral Approach." International Journal of Financial Research 12, no. 1 (December 25, 2020): 50. http://dx.doi.org/10.5430/ijfr.v12n1p50.
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The article treats a concept of the formalized modeling of the dividend policy scores and company marketing performance scores derived (stock market position) within neutral dividend policy implementation approach conditions as an instrument of the scores analysis and forecasting. The methodology of the research consists of the Dividend Irrelevance theory, Dividend Policy Significance theory and sustainable company development concept. It has been stated that a formalized approach of the dividend policy implementation presumes a construction of the basic relevent scores models characterizing the company dividend policy and its marketing performance as Dividend Payout, Dividend Cover, expected Share Price, Dividend Yield, Price / Earnings Ratio (common stock price/earnings ratio). The formalized models of the scores mentioned are applicable for a forecast-analytical scores evaluation and their variances as well by estimating an impact of the models defining factors exercised by the appropriate factoring analysis method within the neutral dividend policy implementation approach conditions. The conclusion is drawn, that the formalized models of the dividend policy scores and company marketing performance scores derived, having been developed, are an effective instrument for their forecasting and analysis so that proactive decisions to manage the company dividend policy implementation within neutral approach conditions are ensured.
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Krylov, Sergey. "Company Dividend Policy Models: Neutral Approach." New Challenges in Accounting and Finance 3 (August 2020): 40–52. http://dx.doi.org/10.32038/ncaf.2020.03.04.
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The article treats a concept of the formalized modeling of the dividend policy scores and company marketing performance scores derived (stock market position) within neutral dividend policy implementation approach conditions as an instrument of the scores analysis and forecasting. The methodology of the research consists of the Dividend Irrelevance theory, Dividend Policy Significance theory and sustainable company development concept. It has been stated that a formalized approach of the dividend policy implementation presumes a construction of the basic relevant scores models characterizing the company dividend policy and its marketing performance as Dividend Payout, Dividend Cover, expected Share Price, Dividend Yield, Price / Earnings Ratio (common stock price/earnings ratio). The formalized models of the scores mentioned are applicable for a forecast-analytical scores evaluation and their variances as well by estimating an impact of the models defining factors exercised by the appropriate factoring analysis method within the neutral dividend policy implementation approach conditions. The conclusion is drawn, that the formalized models of the dividend policy scores and company marketing performance scores derived, having been developed, are an effective instrument for their forecasting and analysis so that proactive decisions to manage the company dividend policy implementation within neutral approach conditions are ensured.
Dissertations / Theses on the topic "Earnings yield method"
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Blažková, Dana. "Určování hodnoty podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444234.
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The diploma thesis is focused on the determination of the business value of the company IMA - material for the furniture industry s. r. o. The theoretical part defines the procedure for determining the business value and valuation method. The analytical part is devoted to strategic analysis of the company based on the financial plan, which was created, and then final valuation of the analysed company is proposed.
Book chapters on the topic "Earnings yield method"
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Tripathy, Aspira S., and Deepak Kumar Sharma. "Image Processing Techniques Aiding Smart Agriculture." In Modern Techniques for Agricultural Disease Management and Crop Yield Prediction, 23–48. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9632-5.ch002.
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With the ever-increasing load of satiating the agricultural demands, the transition of the orthodox methods into smart ones is inevitable. The agriculture sector for long has served as a momentous source of livelihood for many globally. It is arguably a major topic for nations of the development spectrum, contributing towards their export earnings and aiding in their GDP assessment. Thus, it is quite conspicuous that nations would work towards its expansion. In congruence, the burgeoning population and its demands have posed a threat to the environment due to extensive exploitation of resources, which in turn is escalating towards the downfall of the quality and quantity of agricultural produces requiring a 70% increment in the produces by 2050 for sustainability. To combat such hurdles, developed techniques are being employed. Through a survey of existing literature, this chapter provides a comprehensive overview of various image processing means that could come in handy for ameliorating the present scenario and shows their implied extension in the smart farming world.
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Sharma, Rahul, and Amar Singh. "Image Pre-Processing and Paddy Pests Detection Using Tensorflow." In Advances in Medical Technologies and Clinical Practice, 131–39. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7188-0.ch010.
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Agriculture is one of the important sources of earning worldwide. With the rapid expansion of the human population and food security for all, the agriculture sector needs to be boosted to increase the yield. Agriculture is the prime source of livelihood in India for more than 50% of the total population. As per Indian agriculture and allied industries industry report, agriculture is one of the major contributors in gross value. Agricultural crops suffer heavy losses due to insect damage and plant diseases. Worldwide, out of the crop losses, major losses are caused by plant pests. In this chapter, various image pre-processing methods and the need of pre-preprocessing are discussed in detail. For image classification, TensorFlow deep neural network is presented. Deep learning model is used for automatic and early detection of paddy pests. Early detection of the pests will aid farmers in adopting necessary preventive measures. Multiple ways to reduce overfitting during model training are also suggested.
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Fernández, Pablo. "Price Per Share, Market Capitalization, Earnings Per Share (EPS), Dividend Yield and PER of the Companies Included in the Euro Stoxx 50 on 30 May 2001." In Valuation Methods and Shareholder Value Creation, 70–72. Elsevier, 2002. http://dx.doi.org/10.1016/b978-012253841-4.50005-6.
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