The main purpose of this article is to study the impact of leverage on earning per share of selected petroleum companies in India.  The article also aims to examine the correlation between three types of leverage with earning per share and to know more about the leverage and petroleum industry in India. The most appropriate Parametric and Non parametric tests are employed and the analysis of data is presented through different graphs and tables. This article comes across to draw a comparison between the degree of combined leverage and earnings per share of selected petroleum companies during the study period.

Purpose: The main aim of the study is to examine the performance of selected pharmaceutical companies in India based on the Degree Of Operating Leverage, Degree Of Financial Leverage, Degree Of Combined Leverage, and Cost Of Capital. Approach/Methodology/Design: Five pharmaceutical companies were randomly selected, and the annual reports and financial statements of these companies were analyzed. The analysis methods involved Degree Of Operating Leverage, Degree Of Financial Leverage, Degree Of Combined Leverage, and Cost Of Capital. ANOVA test was also employed to test hypotheses. The study is made for five years from 2013-14 to 2017-18. Findings: The results of the study reveal that there is a significant difference in the (means) variables in terms of leverage (operating, finance, and combined) and cost of capital. All leverages are different to each other and the cost of capital. The analysis reveals that Sun Pharma performed well during the study period, whereas Lupin underperformed in all aspects. Practical Implications: The leverage and cost of capital are very important components for deciding whether to invest or not in pharmaceutical companies. The present study highlights the financial performances and growth of the selected pharmaceutical companies. Originality/value: The results of the paper give certain indicators about the performance of the selected companies. These indicators can be used to inform an investment decision.

The main purpose of this study is to evaluate the profitability, financial performance and operating position of selected chemical companies in addition to make suggestions for improvement in profitability or operating position of the selected companies. The present study is made for the period of five years from 2015-16 to 2019-20.Five companies were selection. Four ratios were used in this study: net profit ratio, gross profit ratio, material cost ratio and factory overhead ratio. To test hypothesis ANOVA was used. The major findings of this study indicate that there are no significant difference in various profitability ratios and operating ratios of selected chemical companies during the study period. Based on the data interpretation, the comparison of all the selected five chemical companies' the ratios that have been concluded in this study indicate that the Thirumalai Chemical Ltd. is in better position than other selected chemical company because its average of the selected ratio is 14.829 which is higher than the other selected chemical companies. So Thirumalai Chemical Ltd. is performing best among the selected chemical companies.

The main objective of this study is to find out the truth which is hidden and which has not been discovered as yet.And this study used to evaluate the liquidity and profitability position of selected HDFC Standard Life insurance Co. Ltd. and SBI Life Co. Ltd. In addition to evaluate which company is performing best among the selected companies and make suggestions for improvement in financial or liquidity position of the selected companies. This study focused on knowing insurance sectors and it is performance in India through study conceptual framework of profitability and liquidity. This study deals with data analysis and interpretation of the different ratios which are useful for current assets, current liabilities, net profit, gross profit, all are use. It includes hypothesis testing by using t-test of HDFC and SBI companies. Simple random sampling was used to select the sample from top banks in India. The study relies largely on secondary data that was obtained from the annual reports and financial statements of the selected HDFC and SBI standard life insurance companies. In addition to the annual reports, different publications have also been used in this study. The study is made for a period of five years from 2014-15 to 2018-19.

The research aims to identify Role External Auditing improvement The quality of accounting information in a companye General Ibn Majid,The researchers used the questionnaire as a main tool for data collection by selecting a random sample with a size of (100) Respondent with the aim of displaying and analyzing the responses of the sample members and their perceptions of the study variables and its sub-dimensions and testing the study hypotheses using descriptive and inferential statistics methods, as well as using personal interviews and field observations as auxiliary tools in data collection. The researcher relied on statistical programs (16).SPSS V.25; Excel V) in processing and analyzing data by using the most appropriate statistical methods.The researcher reached a number of results, the most important of which are having a relationship Effect And the link Between the independent variable, external audit and its dimensions(The importance of external audit for the organization, the effectiveness of the external auditor’s procedures In the organization, the means that contribute to the effectiveness of the external audit)The dependent variable is the quality of accounting information and its dimensions (efficiency of accounting information,Effectiveness of accounting information,The reliability of the accounting information).