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All Journal International Journal of Finance Research International Journal of Business, Law, and Education
Lelis, Christhoffer
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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A Neural Network Analysis of Accounting Variables and Stock Price: The Case of Real Estate Companies in the Philippines Lelis, Christhoffer; Muega, Neil Patrick S.
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.751

Abstract

This research investigates the relative importance of various accounting variables in explaining stock price changes for the top three real estate companies listed on the Philippine Stock Exchange (MEG, SMPH, and ALI) in 2023. Using artificial neural network (ANN) analysis, the study focuses on key accounting variables such as current ratio, return on assets, return on equity, net profit margin, operating profit margin, and debt-to-equity ratio. Data was collected from quarterly financial reports and stock price figures from 2018 to the third quarter of 2023. The ANN model was implemented in SPSS 25 with a feedforward back-propagation multilayer perceptron. Results indicated that the net profit margin is the most significant predictor of stock prices across all three companies, highlighting profitability as a crucial factor. The operating profit margin is particularly important for MEG, while the current ratio is most critical for SMPH. The debt-to-equity ratio showed moderate importance across all companies. These insights highlight the varied influence of accounting variables, with profitability, operational efficiency, leverage, and liquidity playing key roles in stock price determination for different companies, aiding in investment decisions and strategic planning.
Exploring the General Knowledge of Islamic Finance Principles: A Factor Analysis Study Among College Students Lelis, Christhoffer; Muega, Neil Patrick S.; Caballero II, Jose Karlo T.
International Journal of Finance Research Vol. 4 No. 3 (2023): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v4i3.1409

Abstract

This study explored the foundational constructs of general knowledge concerning the principles of Islamic Finance, with a specific focus on college students majoring in Business, Finance, and Accountancy. Employing a combination of exploratory factor analysis (EFA) and confirmatory factor analysis (CFA), the research identified and validated three distinct factors shaping this knowledge domain. The first factor, named "Risk Tolerance and Permissible Transactions," looks at how well students understand financial risk and which transactions are allowed in Islamic finance. The second, "Shari'ah Foundation and Transparency," highlights the importance of Shari'ah principles and transparency in financial dealings. The third, "Riba Prohibition and Ethical Finance," strongly emphasizes the ban on Riba (interest) and unethical financial practices in Islamic finance. These factor names were chosen carefully to represent the main ideas in each category. Overall, this research contributes by creating a validated objective knowledge scale for Islamic Finance knowledge among students in Business, Finance, and Accountancy programs. Keywords: Islamic Finance, Knowledge Assessment, Factor Analysis, College Students, Financial Literacy
Co-Authors Caballero II, Jose Karlo T. Muega, Neil Patrick S.