About Denisia Journal

Denisia

ISSN: 1608-8700

Land Oberoesterreich, Biologiezentrum-Oberoesterreichisches Landesmuseum, Johann-Wilhelm-Klein-Strasse 73, Linz, Austria

Coverage
Zoological Record
BIOSIS Previews

Journal Information

Online ISSN:1608-8700
Frequency:Irregular
Impact Factor 2016:1.419
Impact Factor 5 year:2.103

Thomson Reuters
Denisia (Vol. 72, No. 2; 2015)

The Effect of Announced Estimated Profit Per Share on Volume of Stock Trading Company in Shanghai Stock Exchange

Redmon, S.*, Schiffer, A.

In the research the information content of the statement of earnings per share projected studied, which are released through the Shanghai Stock Exchange. The purpose of this study, directed the decision-making process Godard shareholders and investors about the purchase, hold or sell the stock. For this purpose, 220 companies were selected from companies listed in Shanghai Stock Exchange using systematic elimination. Study period is 2000-2013 years. In order to test the hypothesis, the turnover of shares during the four weeks before and four weeks after the date on estimated profit per share using Wilcoxon signed rank test Magnesium test the relationship between profitability and earnings per share using certain linear regression and correlation analysis were examined. Signed Rank test results indicate that the trend of trading volume in the weeks before and after the estimated profit per share will change. This result indicates that, Declaration of estimated profit per share content and information to its shareholders and investors react.

Stock Liquidity Risk Due to Falling Stock Prices in Stock Exchange

Terhune, T.*, Maged, Z.

Liquidity is one of the critical aspects of trading securities. One of the factors that have a strong impact on stock prices. In fact, the liquidity of a stock sheet, which means it is possible to sell fast. As a share can be sold faster and at lower costs, the share of higher liquidity. Liquidity risk may have a negative impact on shareholder value. Because risk-averse investors demand to compensate for risk incur additional returns are called risk premium. They prefer to invest in bonds that liquidity is more. Liquidity risk is one of the major paradigms in the financial market. So as to maximize shareholder wealth is affected. The aim of this study was to investigate the relationship between liquidity fall in share prices of companies listed on the stock Arizona. For this purpose, 130 companies, including the companies listed on the exchange between 1995-2010 was chosen. Findings show a significant negative relationship between liquidity and falling stock prices. Between illiquidity and falling stock prices in the ownership structure variables are positive and significant relationship.

The Effect of the Quality of Accounting Information on the Quality of Financial Reporting in the Corporate Netherlands Bruce

Whipple, W.*, Vause, T.

This study examines the impact on the quality of accounting information on the quality of financial reporting in the company's stock Netherlands. The aim of the applied research will be classified. The research method using the models correlation, multiple regression is. The study consisted of all companies listed on the stock exchange during the years 1999-2009 the Netherlands to 260 selected companies. statistical methods using software Eviews has attempted to analyze the questions and hypotheses. The results of this research show a significant relationship between the quality of accounting and financial reporting quality there. As well as between AQ and the quality of financial reporting is also a positive and significant relationship exists. Finally, accruals quality variables and quality of financial reporting positive impact on the quality of accounting information.

Human Resources Management, Performance Evaluation by Politics Governing Culture in Organizations

Osher, A.*, Linebaugh, B.

The main theme of all organizational analysis, performance. Improved performance measurement is required. Because if something can be measured and expressed in terms of numbers, we can not claim to know everything about the subject. Thus, without a performance evaluation system, seems unlikely. Meinzberg believes that ideologies or cultures of other parts of the organization such as halo surrounds. Affects them all. Therefore, in this study we try to, first, the organization dominant culture of the organization. Then assess organizational performance based pay components of human resource management. The study population consisting of personnel of a Bank of France. This study aimed to analyze the data, structural equation modeling techniques, and the model was based. Dominated culture of the Diagnostic and Statistical Analysis Using DEA / AHP was done. The results of this study showed that, of the good performance in terms of displacement, financial performance, efficiency and performance market.

Value of Accounting Information and Its Role in Marketing and Stock Exchange

Attoe, W.*, Ackley, S.

Investors is one of the important factor for development in the present century. With investment in industrial activity, other factors will increase efficiency. In this regard, the exchange is the most important tool that can collect funds. In various industries for guidance. The importance of stock in the industrialized countries to the extent that, today its activities as an indicator of economic growth is considered. Statistical methods used in this research is descriptive statistics and regression. In order to determine the significance of the relationship between independent and dependent variables of t-test was used. Finally, the software EVIEWS to perform statistical tests were used. Based on the results of 170 companies, there is a significant positive relationship between marketing and sales costs. Also, there is a significant positive relationship between unprofitable and marketing company and between the company and marketing.