This study analysed the behaviour of both economic and financial profitability of credit unions belonging to segment 1 in Ecuador, as well as its determinants. For this purpose, data from the financial statements of a sample of 30 credit unions between 2016 and 2022 were used by means of a multiple linear regression methodology using panel data with fixed effects after applying the Hausman test. The findings of this research showed that current liquidity and non-performing loans have a negative and significant effect on both economic and financial profitability while the past due portfolio has a positive and significant impact on the generation of profitability of the financial institutions under study. In addition, it was revealed that the rate of outflow absorption has a negative relationship with economic profitability but a positive relationship with financial profitability. Unlike previous research in the Ecuadorian context, this research is pioneering in presenting results that indicate that the determinants traditionally considered for nonfinancial institutions and banks are also valid for credit unions, even though they are organisations with different characteristics from the rest.

Investors and company managements often rely on traditional performance evaluation indicators, such as return on equity, return on assets, and other financial ratios, to explain changes in a company’s market value added (MVA). However, the effectiveness of these traditional measures in explaining market value fluctuations remains uncertain. This research aims to investigate the impact of various profitability measures, namely return on equity, gross profit margin, operating profit margin, and return on assets, on explaining changes in the MVA of pharmaceutical and chemical companies listed on the Amman Stock Exchange. To achieve the study’s objectives, we analyzed the published financial statements of a sample consisting of 14 industrial companies out of a total of 53 companies listed on the Amman Stock Exchange during the period from 2008 to 2022. Relevant financial indicators were extracted from these statements to serve the purposes of the study. Correlation coefficients were employed to measure the extent to which the independent variables (profitability measures) could interpret changes in the dependent variable (MVA). One of the most significant findings of the study is that three dimensions of profitability measures have a statistically significant impact on explaining changes in the MVA of pharmaceutical and chemical companies listed on the Amman Stock Exchange, albeit to varying degrees. This suggests that traditional profitability measures still play a crucial role in influencing market perceptions of a company’s value, despite the potential limitations of these measures in capturing the full scope of a company’s performance and potential.

This paper examines the influence of green accounting and environmental performance on stock prices, focusing on Indonesia’s mining sector. It aims to understand whether these factors, along with profitability, impact the growth of stock prices. The study is grounded in stakeholder, legitimacy, and signal theories, emphasizing the role of stakeholder support and environmental responsibility in company survival. The research explores the conflicting results of previous studies on the impact of green accounting on stock prices. It uses various indicators, such as environmental costs for green accounting and the PROPER rating system, to measure environmental performance. The study also considers profitability as a moderating variable. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2017–2021. The sample was selected based on purposive sampling with several criteria. Multiple regression analysis and hypothesis testing were used to analyze the data. Key findings suggest that green accounting positively influences stock prices, while environmental performance has a negative effect. Profitability positively affects stock prices but does not significantly moderate the impact of green accounting on stock prices. However, it does enhance the relationship between environmental performance and stock prices. The study concludes that companies should increase disclosures related to green accounting and environmental performance, which are crucial for long-term investment considerations.