文章基本信息

标题：FAKTOR TINGKAT KEMAHALAN HARGA SAHAM, KINERJA KEUANGAN PERUSAHAAN DAN KEPUTUSAN PEMECAHAN SAHAM (STOCK SPLITS): APLIKASI ANALISIS DISKRIMINAN
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作者：Khomsiyah ; Khomsiyah ; Sulistyo 等
期刊名称：Journal of Indonesian Economy and Business
印刷版ISSN：2085-8272
电子版ISSN：2338-5847
出版年度：2001
卷号：16
期号：4
页码：388-400
语种：English
出版社：Universitas Gadjah Mada
摘要：This paper applied the discriminant analysis to examine whether the corporate financial performance and share overprices provide information about stock split decision. We used earnings price ratio and earnings growth as a proxy of corporate financial performance and price earnings ratio and price to book value as a proxy of share overprices. We also detected the assumptions underlying application of the discriminant analysis. A hundred and fifteen listed companies of The Jakarta Stock Exchange are selected as the unit of analysis. The result of this study indicates that splitting firms differ from non-splitting firms by price earning ratio and earning per share factor.
关键词：stock split; financial performance; overprice; and signaling