Earning Response Coefficient

It also reflect that there is cost of financing with debt reflecting the bankruptcy costs as well as the financial distress in the form of costs of debt. The marginal benefit is increased in decline of debt with the increase in debt leading to the increase in marginal cost. It further optimises the overall value focusing on the trade-off while selecting the amount of debt and equity to be used for financing. This theory can provide the explanation for differences in ratios for debt to equity between industries without reflecting any explanation on the differences within similar industry (Lee, et al., 2009).

The capital structure of a company changes the risks exposure highlighting the need to determine the impact of debt levels on financial risk (Pearson Learning, 2014). The dividend payout is the ratio of dividends per share to the earnings per share, and both ratios increased for the three years. The increase in the DPS rose at a decreasing rate resulting in slower growth in the dividend payout. The dividend per share is dependent on the total number of dividends paid out in an interim year, and the increase in the DPS was in line with the management’s efforts to reward the investors as the earnings improved. The dividend yield representing the dividend paid out relative to the share price, and the lower divided yield in December 2014 can be attributed to the higher share price hovering over $40, which was more than double the share price in the previous

Doe, R. John. Lorem ipsum dolor sit amet, consectetuer adipiscing elit, sed diam nonummy nibh, 1998.

Kemudian pada tahun 1994, salah satu Account Utama memutuskan untuk keluar dari pakaian wanita dan hanya berkonsentrasi pada pakaian pria. Akibatnya, SS kehilangan penjualan hingga $7juta. Laporan terbaru menyebutkan bahwa total penjualan untuk tahun ini menurun, hingga hanya menjadi sebesar $2juta. Usaha untuk membangun penerimaan kembali melibatkan perluasan  kekuatan penjualan, penambahan iklan merk, dan menyewa tambahan desainer. Penambahan Biaya tetap mengakibatkan laba menurun $2 juta dibanding tahun 1993. Informasi sejarah finalsial terpilih tersaji sbb : (000 omitted)

The scope of the proposed study is researcher will investigate about “Does KPTM KL’s student academic performance affected by parental tough love?”. For this research, the researcher will have the respondents which consist of Degree and Diploma programme. The researcher will conduct this research at KPTM KL. The duration that researcher take for the research is about 3 weeks. About this research also, researcher study about the title like above. The title is about the parental tough love that can affect to their children in academic performance either positive or negative effect.

In order for us to manage a company’s long-term debt obligations, financial leverage ratios are used. The basic question that is asked is; can the company meet its obligations over the long term? In order to answer this question, we look at three ratios, debt ratio, times interest earned, and cash coverage ratio. The debt ratio was figured to

Long-term debt-to-equity is very similar to debt-to equity, but it reveals an important characteristic of the company’s debt make-up, that is how much of it is long-term. This is important because long-term debt means long-term interest payments, and generally involves larger principles. This can mean greater leverage, but it also indicates greater risk. Many banks are wary of companies that hold too much debt, and especially the companies that hold too many long-term debt obligations. Another downside from this perspective is that higher perceived risks by creditors generally can lead to increased interest rate, making this debt even more expensive.

A decreasing trend in the current ratio indicated by JB Hi-Fi from 2015 to 2017 that reveals a lesser safety of margin for short term creditor. As we can see from the table current ratio has declined by 0.3 times. This effect is a distinctive sign that the organization may experience in the situation of considerable difficulties when they pay their present liabilities for short run. By these outcomes, it is obvious that regardless of whether the organization exchanges all - of its present

Debt to equity ratio is related with the capital contributed by creditors and the capital contributed by shareholders. It shows the extent to which shareholder’s equity can fulfill a company’s obligations to creditors. The debt

Both asset turnover and return on assets denote positive use and increase of assets. The surge from 93.39% to 141% of return on common stockholders’ equity signifies the positive profit of investors. A similar jump also happens to the earnings per share ratio as the net income increases. Because of Southwest Airlines’ good performance during the year, its market price skyrocketed and caused an increase in the price-earnings ratio. Since the differences of EPS, P-E, and return on common stockholders’ equity are fairly high, the company is generating profit, and they will be attracting new investors. The rise in payout ratio resulted from higher dividends on common stock is appealing to investors. The solvency ratios indicate Southwest Airlines’ ability to survive over a long period of time and present Southwest Airlines in a more promising manner through the improvement of the company’s ability to interests as they are due can be seen through the growth of times interest earned from 10.2 times to 14.97 times between 2013 and 2014 respectively. However, the percentage of total assets provided by creditors also raises as the debt to asset ratio progresses from 62.07% to 66.46%, and it is not necessarily a good achievement since, after all, they are liabilities.

The Debt to Equity Ratio measures a company’s financial leverage, how much debt a company is using to finance its assets represented in shareholders’ equity. This ratio is important to a potential creditor because it shows the percentage of company financing that comes from creditors and investors. The Debt to Equity Ratio for GAP in 2016 was 1.94 and 1.58 in 2015. The debt to equity ratio for Abercrombie was 0.88 in 2016 and 0.80 in 2015. A lower debt to equity ratio for Abercrombie, being on the decrease, reveal a more financially stable business than for

Landry’s Debt to Asset ratio also increased from year 2002 to 2003. In 2002 Landry had a debt to asset ratio of 0.39. In 2003 Landry’s debt to asset ratio increased to 0.45. While both numbers are acceptable and considerably low, the increase from 2002 to 2003 could influence potential investors to not invest in Landry’s stock. This increase also suggests that Landry’s debt also increased from 2002 to 2003. Overall, while there was a slight increase from 2002 to 2003 Landry’s still had a good debt to asset ratio. We think that a contributing factor to the debt

Bir firmanın tam rekabet koşullarının geçerli olduğu bir mal piyasasında faaliyet göstermesi onun piyasa fiyatı üzerinden istediği kadar mal üretip satabilecek olması anlamına gelir. Bu durum Şekil 1 (a)’da firmanın sonsuz esnek bir talep eğrisi ile karşı karşıya olmasıyla gösterilmiştir. Şekil 1’in (b) kısmında ise girdi piyasasında tam rekabet durumu gösterilmiştir. Emek talebi, “belirli bir piyasada belirli bir dönemde, emek faktörünün fiyatı dışındaki etkenler sabitken (ceteris paribus) çeşitli fiyatlardan satın alınmak istenen faktör miktarlarıdır.”[1] Buna göre, tam rekabette sonsuz esnek bir emek arz eğrisi ile karşı karşıya olan firma veri ücret düzeyinden istediği kadar emek istihdam edebilecektir.

Harris and Reviv (1990) gave one more reason of using debt in capital structure. They say that management will hide information from shareholders about the liquidation of the firm even if the liquidation will be in the best interest of shareholders because managers want the perpetuation of their service. Similarly, Amihud and Lev (1981) suggest that mangers have incentives to pursue strategies that reduce their employment risk. This conflict can be solved by increasing the use of debt financing since bondholders will take control of the firm in case of default as they are powered to do so by the debt indentures. Stulz (1990) said when shareholders cannot observe either the investing decisions of management or the cash flow position in the firm, they will use debt financing. Managers, to maintain credibility, will over-invest if it has extra cash and under-invest if it has limited cash. Stulz (1990) argued that to reduce the cost of underinvestment and overinvestment, the amount of free cash flow should be reduced to

Pada umumnya pemeliharaan ikan lele hanya sebagai kegiatan sambilan saja, dipelihara di dalam kolam-kolam pekarangan yang menampung air limbah rumah tangga. Ikan lele memang bersifat tahan terhadap kondisi lingkungan yang kotor dan kekurangan oksigen. Pemberian makanan juga hanya berasal dari sisa-sisa makanan rumah tangga. Dalam keadaan tersebut pertumbuhan ikan lele menjadi lambat dan ogah-ogahan. Untuk itu diperlukan penerapkan teknik pembudidayaan yang baik serta pengolahan air yang tepat. Dalam suasana air yang segar, pertumbuhan ikan lele menjadi semakin cepat. Dalam hal ini digunakan alat airator supaya pasokan oksigen terjaga dan diusahakan adanya pergantian air yang periodik. Pemberian makanan dengan kandungan nutrisi yang seimbang juga akan mendorong kecepatan pertumbuhan ikan lele.