A study on the behavior of earning per share in relation to the changing of capital structure and earning before interest and tax (Ebit) / Rachel Bija Ganing
This paper is aimed to study and analyze the relationship and behavior of company's Earning Per Share and its Capital Structure and EBIT performance. There are 11 construction companies from the KLSE main board selected randomly for the purpose of this study. In order to get a fairer conclusion...
Saved in:
Main Author: | |
---|---|
Format: | Thesis |
Language: | English |
Published: |
2003
|
Subjects: | |
Online Access: | https://ir.uitm.edu.my/id/eprint/38385/1/38385.pdf |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my-uitm-ir.38385 |
---|---|
record_format |
uketd_dc |
spelling |
my-uitm-ir.383852020-12-09T01:54:52Z A study on the behavior of earning per share in relation to the changing of capital structure and earning before interest and tax (Ebit) / Rachel Bija Ganing 2003-04 Ganing, Rachel Bija Data processing. Including SPSS Interest rates Earnings management Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance This paper is aimed to study and analyze the relationship and behavior of company's Earning Per Share and its Capital Structure and EBIT performance. There are 11 construction companies from the KLSE main board selected randomly for the purpose of this study. In order to get a fairer conclusion the study was done for a period of 5 years covering the pre and post economic downturn in Asian region, that is from 1996 through 2000. For the purpose of this study, two models have been selected to test and analyze the above mentioned relationship (multiple regression analysis and hypothesis testing). The regression result showed that there are mixture impacts on EPS by every percentage increase or decrease of each independent variable in each company. However, at the Critical Value equal 2.365 ( Degree of Freedom, v = 7 (11- 4 ), t - statistic = 0.025 (0.05/2 two tail test) the findings in most companies have revealed that there is no significant correlation between most of the independent variables i.e. EBIT, DPR, DER and DAR with EPS. Despite that, the Coefficient of Correlation, denoted by `C, showed that the linear relationship between the dependent variable and the independent variables are generally strong. Similar results are obtained on the Coefficient of Determination, denoted by 1-2', showed that averagely more that 80% of the variation in EPS can be explained by the independent variables in this study i.e. EBIT, DPR, DER and DAR. 2003-04 Thesis https://ir.uitm.edu.my/id/eprint/38385/ https://ir.uitm.edu.my/id/eprint/38385/1/38385.pdf text en public degree University Technology MARA Cawangan Sarawak Faculty of Business Management |
institution |
Universiti Teknologi MARA |
collection |
UiTM Institutional Repository |
language |
English |
topic |
Data processing Including SPSS Interest rates Earnings management Data processing Including SPSS Data processing Including SPSS |
spellingShingle |
Data processing Including SPSS Interest rates Earnings management Data processing Including SPSS Data processing Including SPSS Ganing, Rachel Bija A study on the behavior of earning per share in relation to the changing of capital structure and earning before interest and tax (Ebit) / Rachel Bija Ganing |
description |
This paper is aimed to study and analyze the relationship and behavior of company's Earning Per Share and its Capital Structure and EBIT performance. There are 11 construction companies from the KLSE main board selected randomly for the purpose of this study. In order to get a fairer conclusion the study was done for a period of 5 years covering the pre and post economic downturn in Asian region, that is from 1996 through 2000. For the purpose of this study, two models have been selected to test and analyze the above mentioned relationship (multiple regression analysis and hypothesis testing). The regression result showed that there are mixture impacts on EPS by every percentage increase or decrease of each independent variable in each company. However, at the Critical Value equal 2.365 ( Degree of Freedom, v = 7 (11- 4 ), t - statistic = 0.025 (0.05/2 two tail test) the findings in most companies have revealed that there is no significant correlation between most of the independent variables i.e. EBIT, DPR, DER and DAR with EPS. Despite that, the Coefficient of Correlation, denoted by `C, showed that the linear relationship between the dependent variable and the independent variables are generally strong. Similar results are obtained on the Coefficient of Determination, denoted by 1-2', showed that averagely more that 80% of the variation in EPS can be explained by the independent variables in this study i.e. EBIT, DPR, DER and DAR. |
format |
Thesis |
qualification_level |
Bachelor degree |
author |
Ganing, Rachel Bija |
author_facet |
Ganing, Rachel Bija |
author_sort |
Ganing, Rachel Bija |
title |
A study on the behavior of earning per share in relation to the changing of capital structure and earning before interest and tax (Ebit) / Rachel Bija Ganing |
title_short |
A study on the behavior of earning per share in relation to the changing of capital structure and earning before interest and tax (Ebit) / Rachel Bija Ganing |
title_full |
A study on the behavior of earning per share in relation to the changing of capital structure and earning before interest and tax (Ebit) / Rachel Bija Ganing |
title_fullStr |
A study on the behavior of earning per share in relation to the changing of capital structure and earning before interest and tax (Ebit) / Rachel Bija Ganing |
title_full_unstemmed |
A study on the behavior of earning per share in relation to the changing of capital structure and earning before interest and tax (Ebit) / Rachel Bija Ganing |
title_sort |
study on the behavior of earning per share in relation to the changing of capital structure and earning before interest and tax (ebit) / rachel bija ganing |
granting_institution |
University Technology MARA Cawangan Sarawak |
granting_department |
Faculty of Business Management |
publishDate |
2003 |
url |
https://ir.uitm.edu.my/id/eprint/38385/1/38385.pdf |
_version_ |
1783734467845685248 |