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This research was conducted with the aim to determine the effect of the Altman Z Score and the variables in it namely Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Tax and Market Value Equity to Book Value of Debt on stock prices in private sector companies general banking listed on the Indonesia Stock Exchange in 2015 - 2018. Factors tested in this study are the Altman Z Score and the variables in it namely the Working Capital to Total Assets ratio, Retained Earnings to Total Assets, Earnings Before Interest and Tax, and Market Value Equity to Book Value of Debt as the independent variable and stock price as the dependent variable. This research method is descriptive and verification. The population in this study is private sector banking sector private companies listed on the Indonesia Stock Exchange in 2015 - 2018, amounting to 45._

Background This study aims to gain insight into the effect of banks' financial performance on their market performance. We conceptualized the research subject on the assumption that the financial performance of an organization is the most important criterion for triggering movement in its stock price. We explored various models and parameters to evaluate financial performance of banks and found CAMELS being one of the most comprehensive and appropriate model. We considered share price growth of banks to measure their stock market performance Methods We collected financial and stock market data pertaining to 32 listed Indian banks for the period 2018 to 2022. The study has employed multiple linear regression analysis of panel data for evaluating the relationship between independent and dependent variables. We adopted panel regression for data analysis and used the Prais- Winsten regression with panel corrected standard errors, as the data suffers from contemporaneous cross-sectional correlation. Results The results show that net non-performing assets, net interest margins, and return on capital have a significant negative impact on share price growth. The capital adequacy ratio and the current and savings account deposit ratios have a positive insignificant impact. The liquid asset-to-total asset ratio has a negative, insignificant impact. The coefficient of determination indicates that the share price growth of banks is more dependent on other factors which are not included in the regression analysis of this study. Conclusion This study helps investors and bankers understand the limited impact of financial parameters on banks'stock prices and to look for other parameters which explain the stock price movement better.

The current study aims to examine the determinants of the capital adequacy ratio (CAR) in the context of Jordanian banks through a literature review and analysis of empirical evidence. The aggregate data were obtained from Globaleconomy.com, the Financial Soundness Indicators, the Central Bank of Jordan, and World Bank Data covering the period from 2003 to 2021. The aggregate data were analyzed using autoregressive distributed lag (ARDL), utilizing Econometric Views (EViews) software. The empirical results suggest a short-run causality relationship running from banks’ credit-to-deposits ratio, banks’ leverage ratio, banks’ liquidity ratio, and one-year-lagged ROE to the CAR. The results also suggest the existence of short-run causality running from the capital-to-assets ratio, one-year-lagged capital-to-asset ratio, liquid-assets-to-deposits ratio, and coverage ratio to CAR. In addition, the results show the leverage ratio and liquidity ratio as having positive long-run associations with CAR. A positive and significant long-run association was also found between CAR, on the one hand, and the capital-to-assets ratio and the liquid assets to deposits ratio; the coverage ratio, on the other hand, showed a negative and statistically significant long-run association with CAR. The pairwise Granger causality test results reveal that liquid asset to deposits, money supply, profitability, and the capital-to-assets ratio Granger cause CAR. The study findings emphasize the importance of understanding the factors impacting CAR, the direction of the influence, the magnitude of the influence of the determinants of CAR in emerging economies such as Jordan and taking appropriate measures to safeguard the stability and resilience of the banking industry.

Purpose: This aimsof this study is to identify and analyze the effects of liquidity, profitability, and leverage ratio changes to predict financial distress experienced by manufacturing companies listed on the Indonesian stock exchange.   Theoretical framework: The quality of financial reports can improve and enhance a company’s financial performance and confirm the agency theory. The use of financial report quality can help explain relationship conflicts between the principal and the agents and strengthen the explanation of agency theory.   Design/Methodology/Approach: The methodology this study used secondary data from the Indonesian stock exchange website. The research population consisted of all manufacturing companies listed on the Indonesian stock exchange. The sample of this study was chosen based on purposive sampling techniques resulting in 15 manufacturing companies meeting the criteria for analysis using logistic regression. The data were analyzed in a quantitative manner using SPSS version 23.   Findings: The result of this research confirm the notion of agency theory stating that current ratio (CR) and return on assets (ROA) have negative and significant effects on financial distress. However, the debt-to-asset ratio (DAR) variable does not significantly affect financial distress. These findings indicate that a good current ratio and return on assets of a company will affect the company’s financial conditions while the effect of the debt-to-asset ratio (DAR) is not significant because the company is experiencing financial pressure in settling long-term debts.   Research, Practical & Social implications:  The study contributes to strengthening previous research findings and helps provide useful information to investors, manufacturing companies, and the business world in general on the Indonesian Stock Exchange in predicting the financial conditions of companies that are experiencing financial distress.   Originality/Value: The value of the study contributes ideas to improve the quality of financial information, especially for accounting professional institutions (standard setters) and regulators to improve the quality of financial accounting standards in order to provide quality information to investors, government, stakeholders, and business society in general.

Earnings Growth is still an interesting issue to research, without exception in the food and beverage industry. The purpose of this study is to determine the factors that are thought to influence earning growth in food and beverage companies listed on the Indonesia Stock Exchange with an observation period of 2015-2018. The research method used is Panel Data Regression Analysis and the results show that only Net Profit Margin (NPM) and Current Ratio (CR) affect Earning Growth (EG) while the Debt to Asset Ratio (DAR) does not affect on Earning Growth. (EG).

Purpose This study aims to explore the relationship between Islamic ethical disclosure and the performance of Islamic banks in the countries located in the Middle East and North Africa (MENA) region. The primary focus is to understand how Islamic ethical disclosure affects financial indicators such as the loan to deposit ratio (LDR) and debt to asset ratio (DAR). Design/methodology/approach The study utilizes secondary data from 267 firm observations over the period 2010–2020. Data were collected from the annual reports of Islamic and conventional banks in the MENA region. The analysis techniques involve ordinary least squares (OLS) and robustness tests using a two-stage Heckman approach to address endogeneity issues. Findings The results indicate that Islamic ethical disclosure has a significant positive relationship with the performance of Islamic banks. Islamic ethics (IEs) contribute to improving LDR and DAR by applying principles of transparency and justice, which strengthen customer loyalty, enhance investor trust and improve bank liquidity and funding structures. Practical implications This study provides practical contributions by offering a MENA-based model that can be used to strengthen regulatory standards related to Islamic ethical disclosure. This is crucial for developing policies and business practices aligned with Islamic values, thereby improving the financial performance of Islamic banks. Originality/value The study adds to the literature by integrating a new empirical approach to measure the impact of Islamic ethical disclosure on Islamic banking performance. Additionally, it broadens the scope by including Islamic business units, which have been underexplored in previous research.

This study aims to investigate the determinants of capital structure (CS), how they differ among levels (upstream, midstream, and downstream), and to identify Which CS theory is more relevant to the oil and gas companies in the GCC. It uses secondary data of 22 listed oil and gas companies in the GCC over ten years (2010 and 2019). The study will add to the literature as there is few studies about CS in the petroleum industry and it is the only study about the GCC oil and gas sector. Using pooled ordinary least square (OLS) random effect model, the main findings of this study are; the CS has a positive significant relationship with the size and tangibility, negative with profitability, and insignificant with growth in sales, market to book value, and price to earnings ratio. the research concluded that the GCC oil companies are aligned with both trade-off theory and pecking order theory. The results show that only the determinants of downstream companies are significant, while middle stream and upstream have no significant impact on CS. One of the limitations is unavailability of data of some governmental oil companies and further research is needed to include non-financial determinants and investigate relationships between CS and the value of companies.

Enterprise diversification is a self-insuring strategy used by farmers to protect against risk. This study examines the impact of various farm, operator, and household characteristics on the level of onfarm enterprise diversification. Evidence exists that larger farms are more specialized. Also, farmers who participate in off-farm work, farms located near urban areas, or farms with higher debt-to-asset ratios are less likely to be diversified. In contrast, evidence suggests there is a significant positive relationship between diversification and whether the farm business has crop insurance, is organized as a sole proprietorship, or receives any direct payments from current farm commodity programs.