Search Results for earnings-per-share
Abstract
This study aimed to search the factors affecting earnings per share and financial performance in joint stock companies operating in the Iraq Stock Exchange (industrial sector), where the impact of internal and external factors on earnings per share and on Financial performance, and the impact of earnings per share on financial performance on the other hand, as the problem of the study raised questions about the nature of the impact relationship between the three variables of the study. The researchers adopted a scientific approach using the descriptive analytical approach and using the statistical program (spss v23) to find ratios and frequencies and examine the efficiency of the measurement tool. As well as the program (AMOS V23) in process of analyzing data according to the Structural Equation Modeling (SEM) method to find the values of the regression coefficients, and to analyze the nature of direct and indirect (median) relationships. One side and the earnings per share on the other hand, and that there is a positive impact relationship directly for earnings per share on financial performance, and that there is an indirect positive impact relationship for awareness. The internal and external burden on financial performance through earnings per share, and there is a variation in the impact relationship from one factor to another. The researchers recommended the necessity of directing these factors programmatically to serve the company and try to exploit them optimally to achieve the highest profit
Abstract
This research aims to analyze the relationship of the effect of credit efficiency through indicators (the ratio of total loans to total assets, the ratio of total loans to total deposits and the percentage of provision for loan losses) on the earnings per share of five commercial banks listed in the Iraq Stock Exchange, the research started from a problem that Commercial banks suffer from their inability to employ the inputs in a way that helps them reduce costs to increase returns. The statistical analysis was done by using the cross-sectional data analysis method (Panel Data) through the ready program (EViews v.12), and the financial analysis was done by (Excel). The research reached a set of conclusions, the most important of which is the existence of a significant influence relationship of credit efficiency on earnings per share in commercial banks. The research also presented a set of recommendations, the most important of which is the need to develop solid credit policies to reduce costs and avoid credit risks and default by borrowers, thus reflecting positively on earnings per share.
Abstract
This study aimed to measure the impact of fair value indicators (net realizable selling value, asset replacement cost, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model and the deviation from the expected investment model. The study followed a descriptive analytical approach to interpret the relationship between its variables. The study population consisted of extractive and mining industry companies listed on the Amman Stock Exchange for the fiscal years (2019-2023), totaling (7) companies. To analyze the data and test the hypotheses, the following statistical methods were used: (descriptive statistics, test for stationarity in time series, Durbin-Watson test, Hausman test, multiple linear regression, simple linear regression), relying on the statistical software (EViews).
The study concluded that there is a positive impact of fair value indicators (net realizable selling value, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model, while they had a negative impact on investment efficiency as measured by the deviation from the expected investment model. Additionally, the study found that the asset replacement cost has a positive impact on investment efficiency as measured by the deviation from the expected investment model, and a negative impact on investment efficiency as measured by the market value per-share to earnings per share model.
Based on the results of this study, the researchers concluded with several recommendations, the most important of which were: the necessity for extractive and mining industry companies listed on the Amman Stock Exchange to expand their disclosure of financial information related to fair value indicators with clarity and transparency to attract investors and gain their trust.
Abstract
This research aims to analyze and evaluate the liquidity and banking performance indicators of the Bank of Baghdad for the period (2018–2023). Liquidity in Iraqi commercial banks is a crucial economic issue that impacts the financial and banking performance of the country, especially due to economic and political fluctuations that may hinder banks from providing sufficient funding for investment projects. This, in turn, negatively affects growth and production, leading to a decline in the financial performance of commercial banks. The research is based on the hypothesis that liquidity has a significant impact on banking performance. It adopts the deductive approach by combining both descriptive-analytical and quantitative methods. The study includes two variables: one independent and one dependent. The independent variable is the banking liquidity shock, while the dependent variables are banking performance, represented by the return on investment (ROI) and earnings per share (EPS). The researcher concluded that the Bank of Baghdad experienced very high liquidity ratios during the study period, indicating its ability to meet obligations and fulfill customer demands. This suggests that the bank enjoys strong financial performance and a solid credit position. However, profitability rates declined due to the bank’s efforts to balance liquidity and profitability.