scholarly journals Earnings per share as a measure of financial performance: Does it obscure more than it reveals?

2013 ◽  
Vol 10 (4) ◽  
pp. 265-275
Author(s):  
Johann de Wet
Keyword(s):  
Financial Performance ◽  
Shareholder Value ◽  
Listed Companies ◽  
Financial Leverage ◽  
Case Study Approach ◽  
Study Approach ◽  
Earnings Per Share ◽  
Operating Leverage

The well-known earnings per share measure is simultaneously very popular but also potentially misleading. This study briefly discusses the popularity of EPS and then outlines three limitations, namely the inability of EPS to reflect shareholder value, EPS management and an inherent bias towards positive EPS growth. A case study approach is used to analyze the EPS growth of three listed companies and the four major components of EPS growth are identified. These are inflation, increased asset investment due to retained profit and debt, operating leverage and financial leverage. It is indicated how an “ excess” EPS growth can be determined and it was found that none of the three case study companies was able to generate positive “excess” EPS growth.

scholarly journals Quantitative Analysis of Leverage Ratio on Earning-Per-Share of Property and Real Estate Sectors in Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 101-113
Author(s):  
Samsu Gaffar ◽  
Andi Tenri Uleng Akal
Keyword(s):  
Quantitative Analysis ◽  
Real Estate ◽  
Financial Performance ◽  
Stock Exchange ◽  
Financial Leverage ◽  
Leverage Ratio ◽  
Earnings Per Share ◽  
Real Estate Sector ◽  
Operating Leverage ◽  
Insight Into

Objectiveness of our study is expected to provide the several contributions: (1) Theoretical benefits, the results of this study are expected to contribute to the development of economics, especially financial science, as material for developing insight into financial performance through operating leverage and financial leverage on earnings per share (EPS). This research was conducted on the Indonesia Stock Exchange (IDX). The research time taken in carrying out and completing this activity is scheduled for 3 (three) months, from July to September 2020. The population in this study is the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017-2019, totaling 62 companies. The method of determining the sample in this study used purposive sampling. The result of this study showed operating leverage has a positive and significant effect on earnings per share, financial leverage has no effect and is not significant on EPS, operating leverage and financial leverage simultaneously have a positive and significant effect on earnings per share. Based on the results of our demonstration of the analysis and discussion, several suggestions are put forward e.g., before investing in any company, an investor needs to pay attention to the level of earnings per share.

scholarly journals The Financial Statement Analysis of Commercial Banks in Bahrain: A case study of Ahli United Bank

2020 ◽  
Vol 3 (5) ◽  
pp. 18-31
Author(s):  
Faran Ahmad Qadri
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Descriptive Statistics ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Case Study Approach ◽  
Return On Equity ◽  
Study Approach

Financial sector of kingdom of Bahrain intensely supports the growth of the economy. It contributed 27% of Bahrain GDP in 2018.The wellbeing of an economy can be examined by financial performance of the bank. Financial performance is the result of its policies and operations in monetary terms. The aim of the study is to examine the financial performance of the banks in Kingdom of Bahrain- A Case study approach. For the evaluation of the performance of bank, secondary data was collected from the annual audited report of the bank for the period of 2011 to 2017. It focuses on two important indicators the profitability and liquidity. As the shareholders are in need to maximize their return on investment and the depositors need to get back their savings according to their needs focuses on liquidity. To measure the profitability, return on asset and return on equity is the variable and loan to deposit and loan to asset to evaluate the liquidity. For this ratio analysis is being used to measure as it is evident from the previous studies. The study used percentage analysis, descriptive statistics and correlation the result of the analysis portrayed that return on asset and return on equity are positively correlated and negatively correlated with loan to asset.

Overcoming Challenges of International Migration Research: A Case Study Approach in Southern Mexico

2016 ◽  
Vol 13 (1) ◽  
pp. 131-143
Author(s):  
Julie Boyles
Keyword(s):  
International Migration ◽  
Common Ground ◽  
Data Gathering ◽  
Ethnographic Case Study ◽  
Case Study Approach ◽  
Southern Mexico ◽  
Mixed Methods Approach ◽  
Study Approach ◽  
Migration Research

An ethnographic case study approach to understanding women’s actions and reactions to husbands’ emigration—or potential emigration—offers a distinct set of challenges to a U.S.-based researcher.  International migration research in a foreign context likely offers challenges in language, culture, lifestyle, as well as potential gender norm impediments. A mixed methods approach contributed to successfully overcoming barriers through an array of research methods, strategies, and tactics, as well as practicing flexibility in data gathering methods. Even this researcher’s influence on the research was minimized and alleviated, to a degree, through ascertaining common ground with many of the women. Research with the women of San Juan Guelavía, Oaxaca, Mexico offered numerous and constant challenges, each overcome with ensuing rewards.

Prinsip Kearifan Lokal dalam Pengembangan Strategi Kehumasan pada Pemerintah Daerah Kabupaten Bandung

2020 ◽  
Vol 4 (2) ◽  
pp. 229-248
Author(s):  
Betty Tresnawaty
Keyword(s):  
Public Relations ◽  
Local Knowledge ◽  
Case Study Approach ◽  
West Java ◽  
Study Approach ◽  
Positive Image ◽  
The Government ◽  
The Impact ◽  
Public Relations Strategy

Public Relations of the Bandung Regency Government realizes that its area has a lot of potential for various local wisdom and has a heterogeneous society. This study aims to explore and analyze the values of local knowledge in developing public relations strategies in the government of Bandung Regency, West Java province. This study uses a constructivist interpretive (subjective) paradigm through a case study approach. The results showed that the Bandung Regency Government runs its government based on local wisdom. Bandung Regency Public Relations utilizes local insight and the region's potential to develop a public relations strategy to build and maintain a positive image of Bandung Regency. The impact of this research is expected to become a source of new scientific references in the development of public relations strategies in every region of Indonesia, which is very rich with various philosophies.Humas Pemerintah Kabupaten Bandung menyadari wilayahnya memiliki banyak potensi kearifan lokal yang beragam, serta memiliki masyarakatnya yang heterogen. Penelitian ini bertujuan menggali dan menganalisis nilai-nilai kearifan lokal dalam pengembangan strategi kehumasan di pemerintahan Kabupaten Bandung provinsi Jawa Barat.  Penelitian ini menggunakan paradigma interpretif (subjektif) konstruktivis melalui pendekatan studi kasus. Hasil penelitian menunjukkan bahwa Pemerintah Kabupaten (Pemkab) Bandung menjalankan pemerintahannya berlandaskan pada kearifal lokal. Humas Pemkab Bandung memanfaatkan kearifan lokal dan potensi wilayahnya untuk mengembangkan strategi humas dalam membangun dan mempertahankan citra positif Kabupaten Bandung.Dampak penelitian ini diharapkan menjadi sumber rujukan ilmiah baru dalam pengembangan strategi kehumasan di setiap daerah Indonesia yang sangat kaya dengan beragam filosofi. 

Removing Self-stigma: The Successes of People with Schizophrenia in Removing Self-stigma Through Self-control

2018 ◽  
Vol 33 (3) ◽  
Author(s):  
Franciscus Adi Prasetyo ◽  
Jajang Gunawijaya
Keyword(s):  
Sampling Technique ◽  
Self Esteem ◽  
Study Data ◽  
Self Control ◽  
Study Quality ◽  
Data Display ◽  
Case Study Approach ◽  
Study Approach ◽  
Depth Interviews

Self-stigma experienced by people who experience schizophrenia has influence on reduced self-esteem, on powerlessness, the weakening of hope, and a motivation towards recovery. The aim of this study is to explain the efforts of people suffering schizophrenia to manage their self-stigma through self-control, using a case study approach. Based on the purposive sampling technique, five people with schizophrenia were selected as the cases to be studied. Data collection techniques utilized in-depth interviews, observation, and documentary studies. The analysis of the study data employed the stages of data reduction, data display, and data verification. Improvement in study quality employed the triangulation of data sources by checking the data to determine its consistency. The results of this study indicate that people with schizophrenia who have the ability to self-control can overcome self-stigma through changes in the manner of viewing themselves, self-training through activities, having endurance, having an honest approach, being able to explain schizophrenia from a positive viewpoint, having initiative, and having a positive attitude and the courage to face challenges.

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