Results 121 to 130 of about 6,214 (297)

THE MODERATING ROLE OF INFORMATION ASYMMETRY ON EARNINGS PERSISTENCE AND EARNINGS RESPONSE COEFFICIENT

JRAK
This study examines the effect of earnings persistence on earnings response coefficient with the role of information asymmetry as a moderating variable in strengthening or weakening its effect. The data used comes from the company's financial statements gathered from the Indonesia Stock Exchange website.
Dini Onasis, Jasman Jasman
openaire   +1 more source

Sustainability Orientation and Entrepreneurial Performance in Resource‐Constrained Contexts

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability orientation shapes entrepreneurial performance in bottom‐of‐the‐pyramid (BoP) markets by theorizing responsible entrepreneurship as a central mechanism and BoP orientation as a contextual contingency. Using survey data from 283 small‐ and medium‐sized enterprises (SMEs) in Ghana, we integrate perspectives
George Obeng Dankwah, Hayford Amegbe, Dafleen Addrah, Oghogho Destina Ovuakporie, Lydia Nyankom Takyi, Samuel Adomako   +5 more
wiley   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

Business Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar, Purificación Parrado‐Martínez, María Comino‐Jurado   +2 more
wiley   +1 more source

Revisiting earnings response coefficient: Does earning stability play a role?

International journal of business, economics and management
This study aims to examine the effect of earnings stability on the earnings response coefficient (ERC), with the direction of earnings changes serving as a moderating variable, while firm size and sales growth are included as control variables. Using a quantitative approach, this study employs moderated regression analysis on a sample of publicly ...
Putu Ary Mas Suwandewi, Dewa Gede Wirama
openaire   +1 more source

PENGARUH PERSISTENSI LABA DAN LEVERAGE TERHADAP EARNING RESPONSE COEFFICIENT [PDF]

, 2019
This study is to conducted to examine the effect of variable earning persistence and leverage toward earning response coefficient. This study used 15 manufacturing companies belonging goodand food industry are listed in the Indonesia Stock Exchange in ...
Gurusinga, Jessica Jiley, Pinem, Dahlia Br   +1 more
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Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

APAKAH LEVERAGE DAN PROFITABILITAS DAPAT MENINGKATKAN EARNING RESPONSE COEFFICIENT?

The objective of this study is to assess the impact of leverage and profitability on the Earnings Response Coefficient (ERC). The utilized methodology employs a quantitative approach, utilizing annual data from logistics sector companies listed on the ...
Firmansyah, Amrie, Rohmah , Devi Pujiati, Sari, Melinda Purnama Kurnia, Rizal, Moch Rifqi   +3 more
core  

Pengaruh Pengungkapan Corporate Social Responsibility dan Leverage Terhadap Earning Response Coefficient (Studi Empiris Pada Perusahaan Manufaktur Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016-2018) [PDF]

, 2020
This study aims to examine the effect of Corporate Social Responsibility and Leverage Performance on the Earning Response Coefficient (Empirical Study of LQ45 Index Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018).
, Imron Rosyadi, S.E., M.Si., Rohmah, Bella Jania Nur   +1 more
core  

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Manajemen Laba dan Pengaruhnya Terhadap Earning Response Coefisient (ERC) [PDF]

, 2017
Penelitian ini bertujuan untuk meneliti pengaruh manajemen laba riil berbasis arus kas kegiatan operasi, biaya diskresioner dan biaya produksi terhadap Earning Response Coefficient (ERC).
Riyanti, Budi
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