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
语言:	English
出版:	2003
主题:	Data processing Including SPSS Interest rates Earnings management
在线阅读:	https://ir.uitm.edu.my/id/eprint/38385/1/38385.pdf
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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

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

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