Results 91 to 100 of about 6,214 (297)
Informational and Normative Influence on Conformity in Autism
Autism Research, EarlyView.ABSTRACT This preregistered study examined whether adults with autism spectrum disorder (ASD) show reduced social conformity and whether any such reduction depends on the type of social influence. Social conformity—the tendency to adjust one's judgments to align with those of others—is typically driven by normative (acceptance‐seeking) and ...
Akiko Kobayashi +4 more
wiley +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
PENGARUH PROFITABILITAS, GROWTH OPPORTUNITY DAN LEVERAGE TERHADAP EARNING RESPONSE COEFFICIENT (Studi pada Jakarta Islamic Index 2019-2021) [PDF]
, 2023 ABSTRAK Dewasa ini perusahaan terus menerus melakukan pembaruan dalam strategi untuk mengembangkan perusahaan sehingganya perusahaan diharapkan dapat terus berkelanjutan dimasa yang akan datang, namun demikian pada tahun 2019 terjadilah fenomena ...
Mella, Adistria
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
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
doaj
, 2019 The earnings information published by the company through the annual report is the basis for the investors to make an investment decision. The investor reaction to the earnings announcement could be seen from the movement of stock prices around the ...
Dewi Kartika, Titis Puspitaningrum +1 more
core
, 2023 This study aims to (1) examine and analyze the effect of corporate social responsibility (CSR) on earnings response coefficient (ERC); (2) examine and analyze the effect of firm size on ERC; (3) examine and analyze the effect of capital structure on ERC;
Nailiah, Rusma +2 more
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Pengaruh Leverage, Pertumbuhan Dan Ukuran Perusahaan Terhadap Earning Response Coefficient (Erc)
, 2017 Tuban Drijah Herawati, SE.,MM.,Ak.,CA.,CSRS.,CSRA Penelitian ini bertujuan untuk memberikan bukti empiris mengenai leverage, pertumbuhan, dan ukuran perusahaan terhadap earning response coefficient.
Suciati, Ghina Bias
core
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN VOLUNTARY DISCLOUSURE TERHADAP EARNING RESPONSE COEFFICIENT (ERC) [PDF]
, 2016 Tujuan dari penelitian ini adalah untuk dapat menguji pengaruh ukuran perusahaan, profitabilitas dan voluntary disclousure terhadap earning response coefficient, dengan mengambil populasi penelitian yaitu perusahaan manufaktur, yang terdaftar di Bursa ...
HERDIRINANDASARI, SHERLA SHERLIA
core