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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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The Effect of Financial Leverage on Earnings Response Coefficient [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this study the effect of "Financial Leverage (FL) on Earning Response Coefficient (ERC)" for accepted members of Tehran Stock Exchange is considered. The purpose is to find out whether or not the investors, analysts, etc.
Mohsen Khoshtinat +1 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
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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
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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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The Effect of Earning and Information Quality on Stock Trading [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 This study investigates the effect of earnings and information quality on stock trading. The statistical population consists of 99 listed companies in Tehran Stock Exchange from 2013 to 2018.
Abdorreza Asadi +2 more
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Riset Akuntansi dan Keuangan Indonesia, 2022 The earnings response coefficient (ERC) measures the magnitude of a stock’s abnormal return in response to the abnormal earnings components (unexpected earnings) reported by the company that issued the stock.
Eny Kusumawati +2 more
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Kompartemen: Jurnal Ilmiah Akuntansi, 2022 This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange period 2014-2018. The sample was determined using purposive sampling method. The samples obtained was 30 companies with 150 observations.
Yuniar Sarahwati, Iwan Setiadi
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The Effect of Profit Sensitivity Dimensions (Earnings Response Coefficient, Returns Abnormal Fluctuations and Earning Prediction Error) on Board of Director’s Compensation [PDF]
تحقیقات مالی, 2017 To create interests alignment between the owner and the manager, accurate index of performance should be usedas the rewarding criterion. One of the important indexes for performance measurement purposes in rewarding plans is the profit sensitivity, so ...
Sayed Ali Vaez +2 more
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Bina Ekonomi, 2021 This study aims to investigate the effect of leverage, firm size, earnings growth, and earning persistence on earnings response coefficient. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2015 until 2019 and had positive earnings before tax.
Ferry Irawan, Lili Talpia
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