Conservatism Accountancy, Profit Persistence and Systematic Risk Towards the Earnings Responses Coefficient [PDF]
Sriwijaya International Journal of Dynamic Economics and Business, 2017 The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company,
Sri Agustina Basuki +2 more
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Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal [PDF]
Akrual: Jurnal Akuntansi, 2010 The study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since CSR disclosure provide more information to interpreting accounting earning. The sample of the study is annual report 2006 of
Rizky Eriandani
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT
Jurnal Dinamika Manajemen, 2012 Tujuan penelitian ini adalah untuk mengetahui pengaruh negatif pengungkapan Corporate Sosial Responsibility (CSR disclosure) terhadap Earning Response Coefficient (ERC).
MI Mitha Dwi Restuti, Cecilia Nathaniel
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Hubungan Antara Earning Response Coefficient dengan Karakteristik Perusahaan
Jurnal Akuntansi, 2018 This research is a literature review about the relation between earnings response coefficient (ERC) with firms’ characteristics. Firms’ characteristic is company specific information that differentiate it from other companies, whereas these ...
Sondang Mariani Rajagukguk
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The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients [PDF]
بررسیهای حسابداری و حسابرسی, 2011 This study investigates the relation between earnings growth supported by revenue growth and earnings response coefficient in firms listed with Tehran stock exchange. To test these hypotheses we use multiple regressions for which 95 sample firms over the
kambiz korani
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Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Earnings Response Coefficient (ERC) (Suatu Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2010-2013) [PDF]
Jurnal Akuntansi dan Keuangan, 2016 Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari pengungkapan informasi Corporate Social Responsibility (CSR) dalam laporan tahunan perusahaan terhadap respon pasar terhadap laba perusahaan (Earning Response Coefficient, ERC ...
Vinta Paulinda Awuy +2 more
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Accounting Earnings Response Coefficient: Is the Earning Response Coefficient Better or Not [PDF]
The Journal of Asian Finance, Economics and Business, 2020 The study aims to compare whether using Earnings esponse Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient value. Also, the study seeks to explain the effect of company characteristics and corporate governance on AERC through voluntary ...
Ratna Wijayanti Daniar PARAMITA +3 more
openaire +1 more source
Jurnal Akuntansi Universitas Jember, 2022 This study aims to examine and analyze an effect of the disclosure of sustainability reports and company ratings on the value relevance proxied by the Earning Response Coefficient of participating companies in the Asia Sustainability Reporting Rating ...
Anggi Bimantara +2 more
doaj +1 more source
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS RESPONSE COEFFICIENT
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura), 2023 This study aimed to examine the effect of Corporate Social Responsibility (CSR) disclosure on the Earnings Response Coefficient (ERC). This study uses Bank Central Asia reporting and other supporting data for the 2012-2021. The results of this study found that CSR disclosure in the annual report and sustainability report of Bank Central Asia did not ...
Ariya Sapta Putra +3 more
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Investigating the Relationship between Default Risk and Earning Response Coefficient (ERC) [PDF]
بررسیهای حسابداری و حسابرسی, 2014 One of the factors that previous studies have identified as an influential factor in Earning Response Coefficient (ERC) is default risk. The purpose of this study is to investigate the relationship between default risk and Earnings Response Coefficient ...
Ali Ebrahimi Kordlar +1 more
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