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share (EPS)</title> <meta name="description" content="Search results for: earning per share (EPS)"> <meta name="keywords" content="earning per share (EPS)"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="earning per share (EPS)"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 1432</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: earning per share (EPS)</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1432</span> Investors' Ratio Analysis and the Profitability of Listed Firms: Evidence from Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abisola%20Akinola">Abisola Akinola</a>, <a href="https://publications.waset.org/abstracts/search?q=Akinsulere%20Femi"> Akinsulere Femi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The stock market has continually been a source of economic development in most developing countries. This study examined the relationship between investors’ ratio analysis and profitability of quoted companies in Nigeria using secondary data obtained from the annual reports of forty-two (42) companies. The study employed the multiple regression technique to analyze the relationship between investors’ ratio analysis (measured by dividend per share and earning per share) and profitability (measured by the return on equity). The results from the analysis show that investors’ ratio analysis, when measured by earnings per share, have a positive and significant impact on profitability. However, the study noted that investors’ ratio analysis, when measured by dividend per share, tend to have a positive impact on profitability but it is statistically insignificant. By implication, investors and other stakeholders that are interested in investing in stocks can predict the earning capacity of listed firms in the stock market. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=dividend%20per%20share" title="dividend per share">dividend per share</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20per%20share" title=" earnings per share"> earnings per share</a>, <a href="https://publications.waset.org/abstracts/search?q=profitability" title=" profitability"> profitability</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20equity" title=" return on equity"> return on equity</a> </p> <a href="https://publications.waset.org/abstracts/109160/investors-ratio-analysis-and-the-profitability-of-listed-firms-evidence-from-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/109160.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">137</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1431</span> Impact of Risk Management Practices on Company Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Syed%20Atif%20Ali">Syed Atif Ali</a>, <a href="https://publications.waset.org/abstracts/search?q=Farzan%20Yahya"> Farzan Yahya</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research paper covers the issue of risk management impact on the company performance. Degree of financial leverage (DFL), degree of operating leverage (DOL) and the working capital ratio (WCR) are taken as independent variables which are the representative of risk and the earning price per share (EPS), return on assets (ROA), return on equity (ROE), Sales and Net profits which are the representative of performance. Last 10 years (2004-2013) of Cement sector of Pakistan data is chosen as sample for analyze their relations by multiple regression technique. Through analyses, it is found that WCR impact adequately on the company performance because if company has enough liquidity than it perform its operations smoothly and enhance its performance very well. DFL should be control moderately because enough DFL leads performance of company downward. On the other hand, the DOL should be less because it causes the less profitability for a company from its operations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=degree%20of%20financial%20leverage%20%28DFL%29" title="degree of financial leverage (DFL)">degree of financial leverage (DFL)</a>, <a href="https://publications.waset.org/abstracts/search?q=degree%20of%20operating%20leverage%20%28DOL%29" title=" degree of operating leverage (DOL)"> degree of operating leverage (DOL)</a>, <a href="https://publications.waset.org/abstracts/search?q=working%20capital%20ratio%20%28WCR%29" title=" working capital ratio (WCR)"> working capital ratio (WCR)</a>, <a href="https://publications.waset.org/abstracts/search?q=earning%20per%20share%20%28EPS%29" title=" earning per share (EPS)"> earning per share (EPS)</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20equity%20%28ROE%29" title=" return on equity (ROE)"> return on equity (ROE)</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20assets%20%28ROA%29" title=" return on assets (ROA)"> return on assets (ROA)</a> </p> <a href="https://publications.waset.org/abstracts/33906/impact-of-risk-management-practices-on-company-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33906.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">453</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1430</span> Financial Reporting Quality and International Financial Reporting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Matthias%20Nnadi">Matthias Nnadi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using samples of 250 large listed firms by market capitalization in China and Hong Kong, we conducted empirical test to determine the impact of regulatory environment on reporting quality following IFRS convergence using three financial reporting measures; earning management, timely loss recognition and value relevance. Our results indicate that accounting data are more value relevant for Hong Kong listed firms than the Chinese A-share firms. The empirical results for timely loss recognition further reveal that there is a larger coefficient estimate on bad news earnings, which suggests that Chines A-share firms are more likely to report losses in a timely manner. The results support the evidence that substantial convergence of IFRS can improve financial reporting quality in a regulated environment such as China. This further supports the expectation that IFRS are relevant to China and has positive effect on its accounting practice and quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=reporting" title="reporting">reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=quality" title=" quality"> quality</a>, <a href="https://publications.waset.org/abstracts/search?q=earning" title=" earning"> earning</a>, <a href="https://publications.waset.org/abstracts/search?q=loss" title=" loss"> loss</a>, <a href="https://publications.waset.org/abstracts/search?q=relevance" title=" relevance"> relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=financial" title=" financial"> financial</a>, <a href="https://publications.waset.org/abstracts/search?q=China" title=" China"> China</a>, <a href="https://publications.waset.org/abstracts/search?q=Hong%20Kong" title=" Hong Kong"> Hong Kong</a> </p> <a href="https://publications.waset.org/abstracts/5195/financial-reporting-quality-and-international-financial-reporting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5195.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">465</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1429</span> Corporate Governance Attributes and Financial Performance in Malaysian Listed Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Idris%20Adamu%20Alhaji">Idris Adamu Alhaji</a>, <a href="https://publications.waset.org/abstracts/search?q=Wan%20Fauziahbt%20Wan%20Yusoff"> Wan Fauziahbt Wan Yusoff</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study was conducted to identify the relationship between Corporate Governance attributes and Firm Performance, various studies, had been carried out mostly in developed countries, in order to identify the relationship between corporate governance attributes and firm performance. Since, the value creation of corporate governance can be measured through the firm performance, corporate governance act as a mechanism to align management's goals with the stakeholders especially to increase firm performance. Despite extensive study of corporate governance there is still an inconsistence relationship between corporate governance attributes and firm performance. Therefore, the aim of this paper is to identify the relationship between corporate governance attributes and firm performance. Five corporate governance element were used as independent variables which include: Independent director, board size, audit committee, leadership structure and board meeting. Meanwhile, the dependent variables are two firm performance measurements; return on equity (ROE) and earning per share (EPS). This study uses quantitative approaches whereby data were gathered from secondary source data were collected from Annual Reports of the companies, online journals etc. This study revealed that, there is a significant relationship between corporate governance attributes and firm performance. Therefore, the results show that good corporate governance practice influence firm performance. Finally, it's hoped that this study provides current corporate governance scenario in Malaysia that can be used to enhance the development of corporate governance of the country. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20equity" title=" return on equity"> return on equity</a>, <a href="https://publications.waset.org/abstracts/search?q=earning%20per%20share" title=" earning per share"> earning per share</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a> </p> <a href="https://publications.waset.org/abstracts/19819/corporate-governance-attributes-and-financial-performance-in-malaysian-listed-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19819.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">466</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1428</span> The Impact of International Financial Reporting Standards (IFRS) Adoption on Performance’s Measure: A Study of UK Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Javad%20Izadi">Javad Izadi</a>, <a href="https://publications.waset.org/abstracts/search?q=Sahar%20Majioud"> Sahar Majioud</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study presents an approach of assessing the choice of performance measures of companies in the United Kingdom after the application of IFRS in 2005. The aim of this study is to investigate the effects of IFRS on the choice of performance evaluation methods for UK companies. We analyse through an econometric model the relationship of the dependent variable, the firm’s performance, which is a nominal variable with the independent ones. Independent variables are split into two main groups: the first one is the group of accounting-based measures: Earning per share, return on assets and return on equities. The second one is the group of market-based measures: market value of property plant and equipment, research and development, sales growth, market to book value, leverage, segment and size of companies. Concerning the regression used, it is a multinomial logistic regression performed on a sample of 130 UK listed companies. Our finding shows after IFRS adoption, and companies give more importance to some variables such as return on equities and sales growth to assess their performance, whereas the return on assets and market to book value ratio does not have as much importance as before IFRS in evaluating the performance of companies. Also, there are some variables that have no impact on the performance measures anymore, such as earning per share. This article finding is empirically important for business in subjects related to IFRS and companies’ performance measurement. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=performance%E2%80%99s%20Measure" title="performance’s Measure">performance’s Measure</a>, <a href="https://publications.waset.org/abstracts/search?q=nominal%20variable" title=" nominal variable"> nominal variable</a>, <a href="https://publications.waset.org/abstracts/search?q=econometric%20model" title=" econometric model"> econometric model</a>, <a href="https://publications.waset.org/abstracts/search?q=evaluation%20methods" title=" evaluation methods"> evaluation methods</a> </p> <a href="https://publications.waset.org/abstracts/146743/the-impact-of-international-financial-reporting-standards-ifrs-adoption-on-performances-measure-a-study-of-uk-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/146743.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">138</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1427</span> International Financial Reporting Standard Adoption and Value Relevance of Earnings in Listed Consumer Goods Companies in Nigerian</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Muktar%20Haruna">Muktar Haruna</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS" title="IFRS">IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20relevance" title=" value relevance"> value relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=earning%20per%20share" title=" earning per share"> earning per share</a>, <a href="https://publications.waset.org/abstracts/search?q=book%20value%20of%20equity%20per%20share" title=" book value of equity per share"> book value of equity per share</a> </p> <a href="https://publications.waset.org/abstracts/130388/international-financial-reporting-standard-adoption-and-value-relevance-of-earnings-in-listed-consumer-goods-companies-in-nigerian" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/130388.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">148</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1426</span> Impact of Audit Committee on Earning Quality of Listed Consumer Goods Companies in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Usman%20Yakubu">Usman Yakubu</a>, <a href="https://publications.waset.org/abstracts/search?q=Muktar%20Haruna"> Muktar Haruna</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=earning%20quality" title="earning quality">earning quality</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title=" financial reporting"> financial reporting</a> </p> <a href="https://publications.waset.org/abstracts/130390/impact-of-audit-committee-on-earning-quality-of-listed-consumer-goods-companies-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/130390.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">172</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1425</span> Share Pledging and Financial Constraints in China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zijian%20Cheng">Zijian Cheng</a>, <a href="https://publications.waset.org/abstracts/search?q=Frank%20Liu"> Frank Liu</a>, <a href="https://publications.waset.org/abstracts/search?q=Yupu%20Sun"> Yupu Sun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The relationship between the intensity of share pledging activities and the level of financial constraint in publicly listed firms in China is examined in this paper. Empirical results show that the high financial constraint level may motivate insiders to use share pledging as an alternative funding source and an expropriation mechanism. Share collateralization can cause a subsequently more constrained financing condition. Evidence is found that share pledging made by the controlling shareholder is likely to mitigate financial constraints in the following year. Research findings are robust to alternative measures and an instrumental variable for dealing with endogeneity problems. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=share%20pledge" title="share pledge">share pledge</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20constraint" title=" financial constraint"> financial constraint</a>, <a href="https://publications.waset.org/abstracts/search?q=controlling%20shareholder" title=" controlling shareholder"> controlling shareholder</a>, <a href="https://publications.waset.org/abstracts/search?q=dividend%20policy" title=" dividend policy"> dividend policy</a> </p> <a href="https://publications.waset.org/abstracts/128185/share-pledging-and-financial-constraints-in-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/128185.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">165</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1424</span> Minimum Pension Guarantee in Funded Pension Schemes: Theoretical Model and Global Implementation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ishay%20Wolf">Ishay Wolf</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this study, the financial position of pension actors in the market during the pension system transition toward a more funded capitalized scheme is explored, mainly via an option benefit model. This is enabled by not considering the economy as a single earning cohort. We analytically demonstrate a socio-economic anomaly in the funded pension system, which is in favor of high earning cohorts on at the expense of low earning cohorts. This anomaly is realized by a lack of insurance and exposure to financial and systemic risks. Furthermore, the anomaly might lead to pension re-reform back to unfunded scheme, mostly due to political pressure. We find that a minimum pension guarantee is a rebalance mechanism to this anomaly, which increases the probability to of the sustainable pension scheme. Specifically, we argue that implementing the guarantee with an intra-generational, risk-sharing mechanism is the most efficient way to reduce the effect of this abnormality. Moreover, we exhibit the convergence process toward implementing minimum pension guarantee in many countries which have capitalized their pension systems during the last three decades, particularly among Latin America and CEE countries. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=benefits" title="benefits">benefits</a>, <a href="https://publications.waset.org/abstracts/search?q=pension%20scheme" title=" pension scheme"> pension scheme</a>, <a href="https://publications.waset.org/abstracts/search?q=put%20option" title=" put option"> put option</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20security" title=" social security"> social security</a> </p> <a href="https://publications.waset.org/abstracts/132634/minimum-pension-guarantee-in-funded-pension-schemes-theoretical-model-and-global-implementation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/132634.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">122</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1423</span> The Investigate Relationship between Moral Hazard and Corporate Governance with Earning Forecast Quality in the Tehran Stock Exchange</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatemeh%20Rouhi">Fatemeh Rouhi</a>, <a href="https://publications.waset.org/abstracts/search?q=Hadi%20Nassiri"> Hadi Nassiri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Earning forecast is a key element in economic decisions but there are some situations, such as conflicts of interest in financial reporting, complexity and lack of direct access to information has led to the phenomenon of information asymmetry among individuals within the organization and external investors and creditors that appear. The adverse selection and moral hazard in the investor's decision and allows direct assessment of the difficulties associated with data by users makes. In this regard, the role of trustees in corporate governance disclosure is crystallized that includes controls and procedures to ensure the lack of movement in the interests of the company's management and move in the direction of maximizing shareholder and company value. Therefore, the earning forecast of companies in the capital market and the need to identify factors influencing this study was an attempt to make relationship between moral hazard and corporate governance with earning forecast quality companies operating in the capital market and its impact on Earnings Forecasts quality by the company to be established. Getting inspiring from the theoretical basis of research, two main hypotheses and sub-hypotheses are presented in this study, which have been examined on the basis of available models, and with the use of Panel-Data method, and at the end, the conclusion has been made at the assurance level of 95% according to the meaningfulness of the model and each independent variable. In examining the models, firstly, Chow Test was used to specify either Panel Data method should be used or Pooled method. Following that Housman Test was applied to make use of Random Effects or Fixed Effects. Findings of the study show because most of the variables are positively associated with moral hazard with earnings forecasts quality, with increasing moral hazard, earning forecast quality companies listed on the Tehran Stock Exchange is increasing. Among the variables related to corporate governance, board independence variables have a significant relationship with earnings forecast accuracy and earnings forecast bias but the relationship between board size and earnings forecast quality is not statistically significant. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=earning%20forecast%20quality" title=" earning forecast quality"> earning forecast quality</a>, <a href="https://publications.waset.org/abstracts/search?q=moral%20hazard" title=" moral hazard"> moral hazard</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20sciences" title=" financial sciences"> financial sciences</a> </p> <a href="https://publications.waset.org/abstracts/6400/the-investigate-relationship-between-moral-hazard-and-corporate-governance-with-earning-forecast-quality-in-the-tehran-stock-exchange" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6400.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">322</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1422</span> Determinants of Firm Financial Performance: An Empirical Investigation in Context of Public Limited Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Syed%20Hassan%20Amjad">Syed Hassan Amjad</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In today’s competitive environment, in order for a company to exist, it must continually improve its Performance by reducing cost, improving quality and productivity, and easy access to market.The purpose of this thesis is to check the firm financial growth and performance and which type of factors affect the firm financial performance. This paper examines the key determinants of firm financial performance. We will differentiate between financial and non financial drivers of the firm financial performance. For the measurement of the firm financial performance there are many ways but all the measure had been taken in aggregation, such as debt, tax rate, operating expenses, earning per share and economic conditions. This study has also been done in developed countries but these researches show that foreign companies face many difficulties inimproving the firm financial performance. In findings we found that marketing expenditures and international diversification had a positive impact on firm valuation. In research also found that a firm's ownership composition, particularly the level of equity ownership by Domestic Financial Institutions and Dispersed Public Shareholders, and the leverage of the firm, tax rate and economic conditions were important factors affecting its financial performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=debt" title="debt">debt</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20rate" title=" tax rate"> tax rate</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20financial%20performance" title=" firm financial performance"> firm financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=operating%20expenses" title=" operating expenses"> operating expenses</a>, <a href="https://publications.waset.org/abstracts/search?q=dividend%20per%20share" title=" dividend per share"> dividend per share</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20conditions" title=" economic conditions"> economic conditions</a> </p> <a href="https://publications.waset.org/abstracts/29104/determinants-of-firm-financial-performance-an-empirical-investigation-in-context-of-public-limited-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/29104.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">342</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1421</span> Split-Share Structure Reform and Statutory Audit Fees in China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hsiao-Wen%20Wang">Hsiao-Wen Wang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The split-share structure reform in China represents one of the most significant milestones in the evolution of the capital market. With the goal of converting non-tradable shares into tradable shares, the reform laid the foundation and supported the development of full-scale privatization. This study explores China’s split-share structure reform and its impact on statutory audit fees. This study finds that auditors earn a significant statutory audit fee premium after the split-share structure reform. The Big 4 auditors who provide better audit quality receive higher statutory audit fee premium than non-Big 4 auditors after the share reform, which is attributable to their brand reputation, rather than the relative market dominance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=chinese%20split-share%20structure%20reform" title="chinese split-share structure reform">chinese split-share structure reform</a>, <a href="https://publications.waset.org/abstracts/search?q=statutory%20audit%20fees" title=" statutory audit fees"> statutory audit fees</a>, <a href="https://publications.waset.org/abstracts/search?q=big-4%20auditors" title=" big-4 auditors"> big-4 auditors</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/7767/split-share-structure-reform-and-statutory-audit-fees-in-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7767.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">396</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1420</span> Profit Share in Income: An Analysis of Its Influence on Macroeconomic Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alain%20Villemeur">Alain Villemeur</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The relationships between the profit share in income on the one hand and the growth rates of output and employment on the other hand have been studied for 17 advanced economies since 1961. The vast majority (98%) of annual values for the profit share fall between 20% and 40%, with an average value of 33.9%. For the 17 advanced economies, Gross Domestic Product and productivity growth rates tend to fall as the profit share in income rises. For the employment growth rates, the relationships are complex; nevertheless, over long periods (1961-2000), it appears that the more job-creating economies are Australia, Canada, and the United States; they have experienced a profit share close to 1/3. This raises a number of questions, not least the value of 1/3 for the profit share and its role in macroeconomic fundamentals. To explain these facts, an endogenous growth model is developed. This growth and distribution model reconciles the great ideas of Kaldor (economic growth as a chain reaction), of Keynes (effective demand and marginal efficiency of capital) and of Ricardo (importance of the wage-profit distribution) in an economy facing creative destruction. A production function is obtained, depending mainly on the growth of employment, the rate of net investment and the profit share in income. In theory, we show the existence of incentives: an incentive for job creation when the profit share is less than 1/3 and another incentive for job destruction in the opposite case. Thus, increasing the profit share can boost the employment growth rate until it reaches the value of 1/3; otherwise lowers the employment growth rate. Three key findings can be drawn from these considerations. The first reveals that the best GDP and productivity growth rates are obtained with a profit share of less than 1/3. The second is that maximum job growth is associated with a 1/3 profit share, given the existence of incentives to create more jobs when the profit share is less than 1/3 or to destroy more jobs otherwise. The third is the decline in performance (GDP growth rate and productivity growth rate) when the profit share increases. In conclusion, increasing the profit share in income weakens GDP growth or productivity growth as a long-term trend, contrary to the trickle-down hypothesis. The employment growth rate is maximum for a profit share in income of 1/3. All these lessons suggest macroeconomic policies considering the profit share in income. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=advanced%20countries" title="advanced countries">advanced countries</a>, <a href="https://publications.waset.org/abstracts/search?q=GDP%20growth" title=" GDP growth"> GDP growth</a>, <a href="https://publications.waset.org/abstracts/search?q=employment%20growth" title=" employment growth"> employment growth</a>, <a href="https://publications.waset.org/abstracts/search?q=profit%20share" title=" profit share"> profit share</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20policies" title=" economic policies"> economic policies</a> </p> <a href="https://publications.waset.org/abstracts/173580/profit-share-in-income-an-analysis-of-its-influence-on-macroeconomic-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/173580.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">64</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1419</span> A Comparative Study of Dividend Policy and Share Price across the South Asian Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Anwar%20Hussain">Anwar Hussain</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmed%20Imran"> Ahmed Imran</a>, <a href="https://publications.waset.org/abstracts/search?q=Farida%20Faisal"> Farida Faisal</a>, <a href="https://publications.waset.org/abstracts/search?q=Fatima%20Sultana"> Fatima Sultana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The present research evaluates a comparative assessment of dividend policy and share price across the South Asian countries including Pakistan, India and Sri-Lanka over the period of 2010 to 2014. Academic writers found that dividend policy and share price relationship is not same in south Asian market due to different reasons. Moreover, Panel Models used = for the evaluation of current study. In addition, Redundant fixed effect Likelihood and Hausman test used for determine of Common, Fixed and Random effect model. Therefore Indian market dividend policies play a fundamental role and significant impact on Market Share Prices. Although, present research found that different as compared to previous study that dividend policy have no impact on share price in Sri-Lanka and Pakistan. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=dividend%20policy" title="dividend policy">dividend policy</a>, <a href="https://publications.waset.org/abstracts/search?q=share%20price" title=" share price"> share price</a>, <a href="https://publications.waset.org/abstracts/search?q=South%20Asian%20countries" title=" South Asian countries"> South Asian countries</a>, <a href="https://publications.waset.org/abstracts/search?q=panel%20data%20analysis" title=" panel data analysis"> panel data analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=theories%20and%20parameters%20of%20dividend" title=" theories and parameters of dividend"> theories and parameters of dividend</a> </p> <a href="https://publications.waset.org/abstracts/44156/a-comparative-study-of-dividend-policy-and-share-price-across-the-south-asian-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/44156.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">323</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1418</span> Labor Income Share Change and Mergers and Acquisitions: Empirical Evidence of the Importance of Employees</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jie%20Zhang">Jie Zhang</a>, <a href="https://publications.waset.org/abstracts/search?q=Chaomin%20Zhang"> Chaomin Zhang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Mergers and Acquisitions (M&A) are important market tools to support economic transformation and upgrading to achieve high-quality development. Based on the employee value distribution in the context of M&A and reorganization of Chinese enterprises, this paper takes China's A-share listed companies from 2007 to 2022 as research samples to explore the impact of employee labor income share fluctuation on the success rate of M&A. The research finds that, first, when employees of the target party expect the share of labor income to decline after the merger, it will significantly inhibit the success rate of the merger. Second, when there is a vertical gap (that is, the target party has a larger scale and a higher level of corporate governance) or a horizontal gap (that is, the merger parties are in different industries and strategies) .Third, for enterprises that have completed the M&A process, the decline of labor income share will lead to higher post-M&A goodwill impairment. The research conclusions of this paper enrich the literature on the economic consequences of labor income share and the influencing factors of M&A, and provide useful reference for enterprises to better coordinate the value distribution of employees in M&A. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=labor%20income%20share" title="labor income share">labor income share</a>, <a href="https://publications.waset.org/abstracts/search?q=the%20success%20rate%20of%20M%26A" title=" the success rate of M&A"> the success rate of M&A</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20distribution" title=" value distribution"> value distribution</a>, <a href="https://publications.waset.org/abstracts/search?q=goodwill%20impairment" title=" goodwill impairment"> goodwill impairment</a> </p> <a href="https://publications.waset.org/abstracts/192550/labor-income-share-change-and-mergers-and-acquisitions-empirical-evidence-of-the-importance-of-employees" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/192550.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">19</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1417</span> Value Relevance of Accounting Information: A Study of Steel Sector in India</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pradyumna%20Mohanty">Pradyumna Mohanty</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper aims to explore whether accounting information of Indian companies in the Steel sector are value relevant or not. Ohlson’s model which usually takes into consideration book value per share (BV) and earnings per share (EARN) has been used and the same has been expanded to include two more variables such as cash flow from operations (CFO) and return on equity (ROE). The data were collected from CMIE-Prowess data base in respect of BSE-listed steel companies and the time frame spans from 2010 to 2014. OLS regression has been used to test the value relevance of these accounting numbers. Results indicate that both CFO and BV are having significant influence on the stock price in two out of five years of study. But, BV is emerging as the most significant and highly value relevant of all the four variables during the entire period of study. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=value%20relevance" title="value relevance">value relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information" title=" accounting information"> accounting information</a>, <a href="https://publications.waset.org/abstracts/search?q=book%20value%20per%20share" title=" book value per share"> book value per share</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20per%20share" title=" earnings per share"> earnings per share</a> </p> <a href="https://publications.waset.org/abstracts/84395/value-relevance-of-accounting-information-a-study-of-steel-sector-in-india" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/84395.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">158</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1416</span> Accounting and Auditing Standards Influence on Income Smoothing Perspective in Islamic Financial Institutions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatma%20Ezzahra%20Kateb">Fatma Ezzahra Kateb</a>, <a href="https://publications.waset.org/abstracts/search?q=Neila%20Boulila%20Taktak"> Neila Boulila Taktak</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Kabir%20Hassan"> Mohamed Kabir Hassan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=AAOIFI" title="AAOIFI">AAOIFI</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting%20quality" title=" financial reporting quality"> financial reporting quality</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20smoothing%20perspective" title=" income smoothing perspective"> income smoothing perspective</a>, <a href="https://publications.waset.org/abstracts/search?q=MENA%20countries" title=" MENA countries"> MENA countries</a> </p> <a href="https://publications.waset.org/abstracts/157853/accounting-and-auditing-standards-influence-on-income-smoothing-perspective-in-islamic-financial-institutions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/157853.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">94</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1415</span> The Impact of Insider Trading on Open Market Share Repurchase: A Study in Indian Context</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sarthak%20Kumar%20Jena">Sarthak Kumar Jena</a>, <a href="https://publications.waset.org/abstracts/search?q=Chandra%20Sekhar%20Mishra"> Chandra Sekhar Mishra</a>, <a href="https://publications.waset.org/abstracts/search?q=Prabina%20Rajib"> Prabina Rajib </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purpose: This paper aims to derive undervaluation signal from the insiders trading of Indian companies where the ownership is complex and concentrated, investors protection is weak, and the insider rules and regulations are not stringent like developed country. This study examines the relationship between insider trading with short term and long term abnormal return. The study also examines the relationship between insider trading and the actual share repurchase by the firm. Methodology: A sample of 78 companies over the period 2008-2013 are analyzed in the study due to not availability of insider data in Indian context. For preliminary analysis T-test and Wilcoxon rank sum test is used to find the difference between the insider trading before and after the share repurchase announcement. Tobit model is used to find out whether insider trading influence shares repurchase decisions or not. Return on the basis of market model and buy hold are calculated in the previous year and the following year of share repurchase announcement. Findings: The paper finds that insider trading around share repurchase is more than control firms and there is positive and significant difference in insider buying between the previous year of share buyback announcement and the following year of buyback announcement. Insider buying before share repurchase announcement has a positive influence on share repurchase decisions. We find insider buying has a positive and significant relationship with announcement return, whereas insider selling has a negative significant relationship with announcement return. Actual share repurchase and program completion also depend on insider trading before share repurchase. Research limitation: The study is constrained by the small sample size, so the results should be viewed by keeping this limitation in mind. Originality: The paper is to our best knowledge the first study based on Indian context to extend the insider trading literature to share repurchase event and examine insider trading to find out undervaluation signal associated with insider buying. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=insider%20trading" title="insider trading">insider trading</a>, <a href="https://publications.waset.org/abstracts/search?q=buyback" title=" buyback"> buyback</a>, <a href="https://publications.waset.org/abstracts/search?q=open%20market%20share%20repurchase" title=" open market share repurchase"> open market share repurchase</a>, <a href="https://publications.waset.org/abstracts/search?q=signalling" title=" signalling"> signalling</a> </p> <a href="https://publications.waset.org/abstracts/78863/the-impact-of-insider-trading-on-open-market-share-repurchase-a-study-in-indian-context" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/78863.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">199</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1414</span> Livelihood and Sustainability: Anthropological Insight from the Juang Tribe</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sampriti%20Panda">Sampriti Panda</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Earning one’s own livelihood is the most basic and inseparable activity for survival and existence of humankind. In any kind of situation and in every type of geographical terrain, human does adopt various strategies and ways of earning their own livelihood. Since time immemorial, anthropocentrism has been the saga of livelihood where environment is out casted and exploited to any limit so that mankind can survive. With the passage of time, humans regained their consciousness and realized that the time has arrived now to shift to sustainable livelihood and stop being self centered. This paper tries to focus on the very central issue and the hotpot of discussion in the present era which revolves around sustainable livelihood. The aim of the paper is to find out how the tribal communities which are primarily forest based are the best example of sustainable livelihood since their existence. The paper also tries to throw light on the burning issue of the so-called term ‘development’ affecting the traditional ways of livelihood opted by the forest based tribal communities. The data presented in the paper are primary and have been collected using various techniques and methodology like observation, interviews, life histories, case studies and other techniques used in a self conducted fieldwork among the Juangs, who are one of the PVTGs of Odisha. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=forest" title="forest">forest</a>, <a href="https://publications.waset.org/abstracts/search?q=livelihood" title=" livelihood"> livelihood</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=tribe" title=" tribe"> tribe</a> </p> <a href="https://publications.waset.org/abstracts/57693/livelihood-and-sustainability-anthropological-insight-from-the-juang-tribe" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/57693.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">213</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1413</span> Understanding Post-Displacement Earnings Losses: The Role of Wealth Inequality</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20Bartal">M. Bartal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A large empirical evidence points to sizable lifetime earnings losses associated with the displacement of tenured workers. The causes of these losses are still not well-understood. Existing explanations are heavily based on human capital depreciation during non-employment spells. In this paper, a new avenue is explored. Evidence on the role of household liquidity constraints in accounting for the persistence of post-displacement earning losses is provided based on SIPP data. Then, a directed search and matching model with endogenous human capital and wealth accumulation is introduced. The model is computationally tractable thanks to its block-recursive structure and highlights a non-trivial, yet intuitive, interaction between wealth and human capital. Constrained workers tend to accept jobs with low firm-sponsored training because the latter are (endogenously) easier to find. This new channel provides a plausible explanation for why young (highly constrained) workers suffer persistent scars after displacement. Finally, the model is calibrated on US data to show that the interplay between wealth and human capital is crucial to replicate the observed lifecycle pattern of earning losses. JEL— E21, E24, J24, J63. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=directed%20search" title="directed search">directed search</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20capital%20accumulation" title=" human capital accumulation"> human capital accumulation</a>, <a href="https://publications.waset.org/abstracts/search?q=job%20displacement" title=" job displacement"> job displacement</a>, <a href="https://publications.waset.org/abstracts/search?q=wealth%20accumulation" title=" wealth accumulation"> wealth accumulation</a> </p> <a href="https://publications.waset.org/abstracts/85162/understanding-post-displacement-earnings-losses-the-role-of-wealth-inequality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/85162.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">208</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1412</span> Impact of Financial Performance Indicators on Share Price of Listed Pharmaceutical Companies in India</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amit%20Das">Amit Das</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background and significance of the study: Generally investors and market forecasters use financial statement for investigation while it awakens contribute to investing. The main vicinity of financial accounting and reporting practices recommends a few basic financial performance indicators, namely, return on capital employed, return on assets and earnings per share, which is associated considerably with share prices. It is principally true in case of Indian pharmaceutical companies also. Share investing is intriguing a financial risk in addition to investors look for those financial evaluations which have noteworthy shock on share price. A crucial intention of financial statement analysis and reporting is to offer information which is helpful predominantly to exterior clients in creating credit as well as investment choices. Sound financial performance attracts the investors automatically and it will increase the share price of the respective companies. Keeping in view of this, this research work investigates the impact of financial performance indicators on share price of pharmaceutical companies in India which is listed in the Bombay Stock Exchange. Methodology: This research work is based on secondary data collected from moneycontrol database on September 28, 2015 of top 101 pharmaceutical companies in India. Since this study selects four financial performance indicators purposively and availability in the database, that is, earnings per share, return on capital employed, return on assets and net profits as independent variables and one dependent variable, share price of 101 pharmaceutical companies. While analysing the data, correlation statistics, multiple regression technique and appropriate test of significance have been used. Major findings: Correlation statistics show that four financial performance indicators of 101 pharmaceutical companies are associated positively and negatively with its share price and it is very much significant that more than 80 companies’ financial performances are related positively. Multiple correlation test results indicate that financial performance indicators are highly related with share prices of the selected pharmaceutical companies. Furthermore, multiple regression test results illustrate that when financial performances are good, share prices have been increased steadily in the Bombay stock exchange and all results are statistically significant. It is more important to note that sensitivity indices were changed slightly through financial performance indicators of selected pharmaceutical companies in India. Concluding statements: The share prices of pharmaceutical companies depend on the sound financial performances. It is very clear that share prices are changed with the movement of two important financial performance indicators, that is, earnings per share and return on assets. Since 101 pharmaceutical companies are listed in the Bombay stock exchange and Sensex are changed with this, it is obvious that Government of India has to take important decisions regarding production and exports of pharmaceutical products so that financial performance of all the pharmaceutical companies are improved and its share price are increased positively. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20performance%20indicators" title="financial performance indicators">financial performance indicators</a>, <a href="https://publications.waset.org/abstracts/search?q=share%20prices" title=" share prices"> share prices</a>, <a href="https://publications.waset.org/abstracts/search?q=pharmaceutical%20companies" title=" pharmaceutical companies"> pharmaceutical companies</a>, <a href="https://publications.waset.org/abstracts/search?q=India" title=" India"> India</a> </p> <a href="https://publications.waset.org/abstracts/39533/impact-of-financial-performance-indicators-on-share-price-of-listed-pharmaceutical-companies-in-india" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39533.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">306</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1411</span> Earnings Management and Firm’s Creditworthiness </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maria%20A.%20Murtiati">Maria A. Murtiati</a>, <a href="https://publications.waset.org/abstracts/search?q=Ancella%20A.%20Hermawan"> Ancella A. Hermawan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this study is to examine whether the firm’s eligibility to get a bank loan is influenced by earnings management. The earnings management is distinguished between accruals and real earnings management. Hypothesis testing is carried out with logistic regression model using sample of 285 companies listed at Indonesian Stock Exchange in 2010. The result provides evidence that a greater magnitude in accruals earnings management increases the firm’s probability to be eligible to get bank loan. In contrast, real earnings management through abnormal cash flow and abnormal discretionary expenses decrease firm’s probability to be eligible to get bank loan, while real management through abnormal production cost increases such probability. The result of this study suggests that if the earnings management is assumed to be opportunistic purpose, the accruals based earnings management can distort the banks credit analysis using financial statements. Real earnings management has more impact on the cash flows, and banks are very concerned on the firm’s cash flow ability. Therefore, this study indicates that banks are more able to detect real earnings management, except abnormal production cost in real earning management. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=discretionary%20accruals" title="discretionary accruals">discretionary accruals</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20earning%20management" title=" real earning management"> real earning management</a>, <a href="https://publications.waset.org/abstracts/search?q=bank%20loan" title=" bank loan"> bank loan</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20worthiness" title=" credit worthiness"> credit worthiness</a> </p> <a href="https://publications.waset.org/abstracts/5629/earnings-management-and-firms-creditworthiness" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5629.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">346</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1410</span> Board of Directors Gender Diversity, Board Committees and Financial Performance: Evidence from Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Aliyu%20Aminu%20Baba">Aliyu Aminu Baba</a>, <a href="https://publications.waset.org/abstracts/search?q=Yahaya%20Danjuma"> Yahaya Danjuma</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Sule%20Liman-Katagum"> Ahmad Sule Liman-Katagum</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the effects of the board of directors’ diversity on firm performance. We investigate the relationship between the number of women directors on the board and important board committees and financial performance measured as return on assets. Our statistical analysis supports the theoretical position of the effect diversity on financial performance. These studies enhanced the previous studies on the board of director’s gender diversity, board committees, and its impacts on firm financial performance. The study uses data from eighteen (18) Nigerian commercial banks. The study finds that banks with a higher number of females directors on board and board committees have higher Earning per share(EPS)) and Return on Assets (ROA). It also finds that some banks did not even have a single female on its corporate board. Evidence imply that decisions concerning the appointment of women to corporate boards should be on criteria and financial performance. It is recommended that banks can enhance their financial performance by having more female directors on their corporate board. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title="board of directors">board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=gender%20diversity" title=" gender diversity"> gender diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20committees" title=" board committees"> board committees</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a> </p> <a href="https://publications.waset.org/abstracts/47226/board-of-directors-gender-diversity-board-committees-and-financial-performance-evidence-from-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47226.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">324</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1409</span> The Effectiveness of Exchange of Tacit and Explicit Knowledge Using Digital and Face to Face Sharing</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Delio%20I.%20Castaneda">Delio I. Castaneda</a>, <a href="https://publications.waset.org/abstracts/search?q=Paul%20Toulson"> Paul Toulson</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study was to investigate the knowledge sharing effectiveness of two types of knowledge, tacit and explicit, depending on two channels: face to face or digital. Participants were 217 knowledge workers in New Zealand and researchers who attended a knowledge management conference in the United Kingdom. In the study, it was found that digital tools are effective to share explicit knowledge. In addition, digital tools that facilitated dialogue were effective to share tacit knowledge. It was also found that face to face communication was an effective way to share tacit and explicit knowledge. Results of this study contribute to clarify in what cases digital tools are effective to share tacit knowledge. Additionally, even though explicit knowledge can be easily shared using digital tools, this type of knowledge is also possible to be shared through dialogue. Result of this study may support practitioners to redesign programs and activities based on knowledge sharing to make strategies more effective. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=digital%20knowledge" title="digital knowledge">digital knowledge</a>, <a href="https://publications.waset.org/abstracts/search?q=explicit%20knowledge" title=" explicit knowledge"> explicit knowledge</a>, <a href="https://publications.waset.org/abstracts/search?q=knowledge%20sharing" title=" knowledge sharing"> knowledge sharing</a>, <a href="https://publications.waset.org/abstracts/search?q=tacit%20knowledge" title=" tacit knowledge"> tacit knowledge</a> </p> <a href="https://publications.waset.org/abstracts/80879/the-effectiveness-of-exchange-of-tacit-and-explicit-knowledge-using-digital-and-face-to-face-sharing" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/80879.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">255</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1408</span> Extension of a Competitive Location Model Considering a Given Number of Servers and Proposing a Heuristic for Solving</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mehdi%20Seifbarghy">Mehdi Seifbarghy</a>, <a href="https://publications.waset.org/abstracts/search?q=Zahra%20Nasiri"> Zahra Nasiri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Competitive location problem deals with locating new facilities to provide a service (or goods) to the customers of a given geographical area where other facilities (competitors) offering the same service are already present. The new facilities will have to compete with the existing facilities for capturing the market share. This paper proposes a new model to maximize the market share in which customers choose the facilities based on traveling time, waiting time and attractiveness. The attractiveness of a facility is considered as a parameter in the model. A heuristic is proposed to solve the problem. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=competitive%20location" title="competitive location">competitive location</a>, <a href="https://publications.waset.org/abstracts/search?q=market%20share" title=" market share"> market share</a>, <a href="https://publications.waset.org/abstracts/search?q=facility%20attractiveness" title=" facility attractiveness"> facility attractiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=heuristic" title=" heuristic"> heuristic</a> </p> <a href="https://publications.waset.org/abstracts/31377/extension-of-a-competitive-location-model-considering-a-given-number-of-servers-and-proposing-a-heuristic-for-solving" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31377.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">523</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1407</span> Identifying Self-Disclosure in Indonesian Reality Show: A Comprehensive Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dwi%20Ashari">Dwi Ashari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study attempts to disclose people’s privacy in Indonesian media. Many television (henceforth: TV) programs have shown the exposure of people’s privacy. People, not only celebrities, who appear in TV program often, share their life to the participants to get very intimate self-disclosure with them. Indonesia, as one of the countries with highest population, has many people who watch television everyday. This can be the major factor for some TV stations to create a program to get people’s attention to gain more profit. This study examines some factors of Indonesia TV programs that share the people’s privacy. The relation of privacy in Indonesia TV programs will be related to the concept of self-disclosure and intimacy between the people who share and watch the programs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Indonesia" title="Indonesia">Indonesia</a>, <a href="https://publications.waset.org/abstracts/search?q=media" title=" media"> media</a>, <a href="https://publications.waset.org/abstracts/search?q=privacy" title=" privacy"> privacy</a>, <a href="https://publications.waset.org/abstracts/search?q=self-disclosure" title=" self-disclosure"> self-disclosure</a> </p> <a href="https://publications.waset.org/abstracts/63950/identifying-self-disclosure-in-indonesian-reality-show-a-comprehensive-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/63950.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">335</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1406</span> The Effect of Accounting Quality on Contribution-In-Kind Valuation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Catherine%20Heyjung%20Sonu">Catherine Heyjung Sonu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the effect of accounting quality on the process in which stock price is determined by focusing on contribution-in-kind valuations using Korean setting. In Korea, a number of chaebol firms have transformed into holding company system starting in 2003. With an attempt to gain as much voting right, management sold shares of subsidiaries to purchase shares of the holding company. In so doing, management of these firms received share issues for the contribution in kind that has been made to obtain additional shares of the holding company. The price of these share issues against contribution in kind is allowed to be discounted up to 30%. Using this interesting setting in Korea, this paper examines whether accounting quality affects the extent of the discount applied to the share issues. If the accounting quality of the firm for which the management is receiving share issues is poor, the extent of discount is likely to be high. The extent of discount is likely lower for firms with superior accounting quality. Using 24 cases, we find that, on average, the extent of discount is larger for share issues in which the accounting quality, proxied by the absolute value of discretionary accruals, is poor. This paper provides insight by examining the effect of accounting quality on the stock market. It sheds light on the intersection between finance and accounting research and should be of interest to researchers and practitioners. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Accounting%20quality" title="Accounting quality">Accounting quality</a>, <a href="https://publications.waset.org/abstracts/search?q=Contribution-in-kind" title=" Contribution-in-kind"> Contribution-in-kind</a>, <a href="https://publications.waset.org/abstracts/search?q=discount" title=" discount"> discount</a>, <a href="https://publications.waset.org/abstracts/search?q=holding%20company" title=" holding company"> holding company</a> </p> <a href="https://publications.waset.org/abstracts/87381/the-effect-of-accounting-quality-on-contribution-in-kind-valuation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/87381.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">200</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1405</span> Graphical Theoretical Construction of Discrete time Share Price Paths from Matroid</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Min%20Wang">Min Wang</a>, <a href="https://publications.waset.org/abstracts/search?q=Sergey%20Utev"> Sergey Utev</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The lessons from the 2007-09 global financial crisis have driven scientific research, which considers the design of new methodologies and financial models in the global market. The quantum mechanics approach was introduced in the unpredictable stock market modeling. One famous quantum tool is Feynman path integral method, which was used to model insurance risk by Tamturk and Utev and adapted to formalize the path-dependent option pricing by Hao and Utev. The research is based on the path-dependent calculation method, which is motivated by the Feynman path integral method. The path calculation can be studied in two ways, one way is to label, and the other is computational. Labeling is a part of the representation of objects, and generating functions can provide many different ways of representing share price paths. In this paper, the recent works on graphical theoretical construction of individual share price path via matroid is presented. Firstly, a study is done on the knowledge of matroid, relationship between lattice path matroid and Tutte polynomials and ways to connect points in the lattice path matroid and Tutte polynomials is suggested. Secondly, It is found that a general binary tree can be validly constructed from a connected lattice path matroid rather than general lattice path matroid. Lastly, it is suggested that there is a way to represent share price paths via a general binary tree, and an algorithm is developed to construct share price paths from general binary trees. A relationship is also provided between lattice integer points and Tutte polynomials of a transversal matroid. Use this way of connection together with the algorithm, a share price path can be constructed from a given connected lattice path matroid. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=combinatorial%20construction" title="combinatorial construction">combinatorial construction</a>, <a href="https://publications.waset.org/abstracts/search?q=graphical%20representation" title=" graphical representation"> graphical representation</a>, <a href="https://publications.waset.org/abstracts/search?q=matroid" title=" matroid"> matroid</a>, <a href="https://publications.waset.org/abstracts/search?q=path%20calculation" title=" path calculation"> path calculation</a>, <a href="https://publications.waset.org/abstracts/search?q=share%20price" title=" share price"> share price</a>, <a href="https://publications.waset.org/abstracts/search?q=Tutte%20polynomial" title=" Tutte polynomial "> Tutte polynomial </a> </p> <a href="https://publications.waset.org/abstracts/118431/graphical-theoretical-construction-of-discrete-time-share-price-paths-from-matroid" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/118431.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">138</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1404</span> Evaluating The Effects of Fundamental Analysis on Earnings Per Share Concept in Stock Valuation in the Zimbabwe Stock Exchange Market</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Brian%20Basvi">Brian Basvi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A technique for analyzing a security's intrinsic value is called fundamental analysis. It involves looking at relevant financial, economic, and other qualitative and quantitative aspects. Earnings Per Share (EPS), a crucial metric in fundamental analysis, is calculated by dividing a company's net income by the total number of outstanding shares. With more than 70 listed businesses, the Zimbabwe Stock Exchange (ZSE) is the primary stock exchange in Zimbabwe. This study applies the EPS financial ratio and stock valuation techniques to historical stock data from 68 companies listed on the Zimbabwe Stock Exchange. According to a ZSE study, EPS significantly affects share prices that are listed on the market. The study's objective was to assess how fundamental analysis affected the idea of EPS in ZSE stock valuation. It concluded that EPS is an important consideration for investors when they make judgments about their investments. According to the study's findings, fundamental analysis is a useful tool for ZSE investors since it offers insightful information about a company's financial performance and aids in decision-making. Investors can have a better understanding of a company's underlying worth and prospects for future growth by looking into EPS and other basic aspects. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fundamental%20analysis" title="fundamental analysis">fundamental analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20valuation" title=" stock valuation"> stock valuation</a>, <a href="https://publications.waset.org/abstracts/search?q=EPS" title=" EPS"> EPS</a>, <a href="https://publications.waset.org/abstracts/search?q=share%20pricing" title=" share pricing"> share pricing</a> </p> <a href="https://publications.waset.org/abstracts/188656/evaluating-the-effects-of-fundamental-analysis-on-earnings-per-share-concept-in-stock-valuation-in-the-zimbabwe-stock-exchange-market" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/188656.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">45</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1403</span> Viral Advertising: Popularity and Willingness to Share among the Czech Internet Population</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Martin%20Klepek">Martin Klepek</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents results of primary quantitative research on viral advertising with focus on popularity and willingness to share viral video among Czech Internet population. It starts with brief theoretical debate on viral advertising, which is used for the comparison of the results. For purpose of collecting data, online questionnaire survey was given to 384 respondents. Statistics utilized in this research included frequency, percentage, correlation and Pearson’s Chi-square test. Data was evaluated using SPSS software. The research analysis disclosed high popularity of viral advertising video among Czech Internet population but implies lower willingness to share it. Significant relationship between likability of viral video technique and age of the viewer was found. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internet%20advertising" title="internet advertising">internet advertising</a>, <a href="https://publications.waset.org/abstracts/search?q=internet%20population" title=" internet population"> internet population</a>, <a href="https://publications.waset.org/abstracts/search?q=promotion" title=" promotion"> promotion</a>, <a href="https://publications.waset.org/abstracts/search?q=marketing%20communication" title=" marketing communication"> marketing communication</a>, <a href="https://publications.waset.org/abstracts/search?q=viral%20advertising" title=" viral advertising"> viral advertising</a>, <a href="https://publications.waset.org/abstracts/search?q=viral%20video" title=" viral video"> viral video</a> </p> <a href="https://publications.waset.org/abstracts/8612/viral-advertising-popularity-and-willingness-to-share-among-the-czech-internet-population" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/8612.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">474</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=earning%20per%20share%20%28EPS%29&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=earning%20per%20share%20%28EPS%29&page=3">3</a></li> <li class="page-item"><a class="page-link" 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