Results 111 to 120 of about 6,214 (297)
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 2009 This research aims to analyze the influence of income smoothing, conservatism accountancy, and earnings informastion towards earnings response coefficient. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017.
Ahalik Ahalik, Kelvin Christian
openaire +1 more source
Pengaruh Leverage dan Growth Opportunity terhadap Earning Response Coefficient (ERC) dengan Kinerja Lingkungan sebagai Moderating Variable [PDF]
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh leverage dan growth opportunity terhadap earning response coefficient serta menguji dan menganalisis peranan kinerja lingkungan dalam memoderasi pengaruh leverage dan growth opportunity ...
SAFITRI, Anggi Bella
core
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
PENGARUH INTERNET FINANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE TERHADAP EARNING RESPONSE COEFFICIENT [PDF]
, 2018 Penelitian ini memiliki tujuan untuk menganalisis pengaruh internet financial reporting dan tingkat pengungkapan informasi website terhadap earning response coefficient. Metode pengambilan sampel dengan menggunakan teknik purposive sampling.
MAWADDAH, KHUSNATUL
core
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Pengaruh Opini Audit Terhadap Earnings Response Coefficient
Ultimaccounting Jurnal Ilmu Akuntansi, 2011 The users of financial statements require quality and relevant earnings information to be used in decision-making process. The purpose of this study is to determine the significant effect of audit opinion information that contained in the companies' annual report against the quality and relevance earnings information, which measured by Earning Response
Maria Stefani Osesoga, Jimmy Ardianto
openaire +2 more sources
, 2015 Informasi laba merupakan referensi bagi investor untuk menanamkan investasinya kepada perusahaan tersebut karena earnings, baik positif maupun negatif yang diperoleh dari laporan rugi-laba perusahaan akan mempengaruhi return saham.
Nurleyla, Fitri
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
, 2021 This study aims to determine the effect of growth opportunity, profitability, leverage, firm size, and firm value on the earning response coefficient (ERC).
Lubis, Ifrah Hayati
core +1 more source