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The valuation of redeemable semi-annual and quarterly bonds is a specialised and contentious subject in finance. While instructing on this subject, students frequently pose the subsequent four enquiries: Which semi-annual discount rate do we use to discount the bond’s cash flows to arrive at its present value? What time frame is utilised to compute the present value elements for discounting the bond's cash flows? Do we obtain the identical bond value when assessing it from the views of the corporation and the investors? What is the appropriate discount rate for scenarios involving numerous discount rates from the present to the bond's maturity date? This study illustrates that the semi-annual and annual percentage rate (APR) yield to maturity (YTM) rates are the most appropriate discount rates for valuing redeemable semi-annual and quarterly bonds. The present value factors are calculated using the time interval period, not the actual years.  Assessing bonds from a company's standpoint by employing post-tax cash flows and discount rates results in an undervaluation of the bonds. The arbitrage-free valuation method is the most appropriate technique for assessing redeemable semi-annual and quarterly bonds. This method use various annual APR YTM rates derived from the bond's benchmark spot rate curve, valuing the bond as a collection of cash flows, with each cash flow treated as a zero-coupon bond. This allows each cash flow to be discounted at its specific discount rate

This study was conducted to find out whether there are differences in the financial performance of the Primary Consumer Goods Sector Companies before and during the Covid-19 outbreak. This study uses a probability sampling technique called the Slovin formula to determine the number of samples, the final result obtained is 72 samples of companies. The research period is one year before Covid-19 (2nd quarter of 2019 to 2nd quarter of 2020) and one year during Covid-19 occurs (2nd quarter of 2021 to 2nd quarter of 2022). Data processing in this study uses SPSS 28 with the Wilcoxon signed-rank test analysis technique. The results in the study state that there are differences for profitability and activity variable, while for liquidity and solvency variables shows that there are no differences before and during Covid-19.

This study aims to determine the effect of business diversification on stock prices by mediating company performance, represented by the variable ROE and EPS in a fluctuating coal price situation. The data used are 16 companies engaged in coal mining in Indonesia and listed on the Indonesia Stock Exchange (IDX) from 2012 to 2019. Using two analysis methods: path analysis to examine direct and indirect relationships between variables and different tests to see differences in the performance of companies that diversify and do not diversify. The results showed that coal commodity prices had a significant positive effect on stock prices and indirectly, through ROE and EPS, had a significant positive impact on stock prices. Business diversification directly has a significant negative impact on stock prices and indirectly through EPS positively affects stock prices. Business diversification provides a substantial difference to EPS and does not provide a significant difference to ROE.