Results 11 to 20 of about 83,960 (247)
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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Faktor – Faktor Yang Memengaruhi Earnings Response Coefficient
Jurnal Paradigma Akuntansi, 2022 The purpose of this study is to analyze the influence of Firm Size, Profitability, Leverage, and Company's Growth on Earnings Response Coefficient (ERC). This study uses 180 data samples of manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. The sampling techniques used by using purposive sampling.
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The Effect of Bankruptcy Contagion on Earnings Informativeness [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: This study examines the effect of inter-industry bankruptcy contagion on earnings informativeness of surviving firms between 2011 – 2015. Methods: In this regard, we test the informativeness of 123 companies listed in the Tehran stock Exchange
Elaheh Ahmadi Amin, Arash Tahriri
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Studies and Scientific Researches: Economics Edition, 2020 Earnings quality can be determined from the market or investor reaction to information in the published financial statements. But there are some factor, which can be considered to be biased for investors in determining their investment in a company ...
Olivia Christine Chandra +1 more
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EARNINGS RESPONSE COEFFICIENTS IN THE GREEK MARKET
Journal of Business Economics and Management, 2013 The paper explores the relationship between accounting information and stock returns of the companies listed on the Athens Stock Exchange (ASE) in the period 1998–2008. Publicly available financial data on the companies included in the ASE during 1998–2008 have been collected and processed.
Maditinos, Dimitrios I. +3 more
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Earning on Response Coefficient in Automobile and Go Public Companies
Shirkah, 2017 This study aims to analyze factors that influence earnings response coefficients (ERC), simultaneously and partially, composed of leverage, the systematic risk (beta), growth opportunities (market to book value ratio), and the size of the firm (firm size)
Lisdawati Arifin
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Jurnal Akademi Akuntansi, 2022 This study aims to see the value relevance of CSR Disclosure. The object of this research is all companies listed on the IDX in 2020 which publish an annual report with 352 observation companies. The data used is taken from the company’s annual report
Diajeng Fitri Wulan +3 more
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Accounting Earning Response Coefficient: Synthesis of Earning Responses
Atestasi : Jurnal Ilmiah Akuntansi, 2020 The research objective was to compare the value of the Earnings Response Coefficient (ERC) with the Accounting Earnings Response Coefficient (AERC). Research on earnings response has been carried out with mixed results using the Earnings Response coefficient.
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