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...

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主要作者: Ganing, Rachel Bija
格式: Thesis
語言:English
出版: 2003
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在線閱讀:https://ir.uitm.edu.my/id/eprint/38385/1/38385.pdf
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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
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