盈余意外和每股盈余对股票收益的影响

IF 1.6 Q3 BUSINESS, FINANCE Australasian Accounting Business and Finance Journal Pub Date : 2022-04-04 DOI:10.33086/bfj.v7i1.2740
Heni Agustina, R. A. Elfita
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引用次数: 1

摘要

目前很多投资者都在关注公司的盈利信息,导致股市对意外收益的反应更加强烈。这种反应是由盈利意外(ES)和每股收益(EPS)等几个因素引起的。在此基础上,研究ES和EPS对2016-2018年印尼证券交易所上市制造业公司股票收益的影响。本研究采用关联研究方法进行定量描述。本研究中使用的数据是2016-2018年期间在印度尼西亚证券交易所(IDX)上市的制造业公司的年度报告。本研究采用目的性抽样方法进行抽样。结果表明,EPS和ES变量同时或部分影响不显著
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THE EFFECT OF EARNING SURPRISE AND EARNING PER SHARE ON STOCK RETURN
A lot of investors are currently focusing on corporate earnings information, resulting on stock market reacts more strongly to unexpected earnings. The reaction is caused by several factors such as Earning Surprise (ES) and Earning per Share (EPS). Based on these,  the research  was conducted to find out how ES and EPS affect on stock return  of manufacturing companies listed on Indonesia Stock Exchange in 2016-2018.  This research is quantitative descriptive with associative research methods. The data used in this research were annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2016-2018. Sampling in this research was conducted using a purposive sampling method. The results showed that simultaneusly and partially EPS and ES variables have no effect
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来源期刊
CiteScore
3.90
自引率
15.80%
发文量
22
审稿时长
24 weeks
期刊介绍: The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.
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