Results 11 to 20 of about 6,214 (297)
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT
Jurnal Dinamika Manajemen, 2012 Tujuan penelitian ini adalah untuk mengetahui pengaruh negatif pengungkapan Corporate Sosial Responsibility (CSR disclosure) terhadap Earning Response Coefficient (ERC).
MI Mitha Dwi Restuti, Cecilia Nathaniel
doaj +3 more sources
Accounting Earning Response Coefficient: Synthesis of Earning Responses [PDF]
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.
Daniar Paramita, Ratna Wijayanti
openaire +2 more sources
Decoding The Impact: How Corporate Structure And Size Influence Earning Response Coefficient
Jurnal AKSI (Akuntansi dan Sistem Informasi)The purpose of this research is to determine how much influence the capital structure and company size have on the earning response coefficient both size of the company on the earning response coefficient either partially or simultaneously on the ...
Hani Fitria Rahmani, Mimin Ratna Sari
doaj +3 more sources
, 2022 The purpose of this study is to determine the effect of earnings persistence, company size, and capital structure on the Earning Response Coefficient in property and real estate sector companies listed on the IDX in 2019 – 2021.
Mohamad Zulman Hakim +5 more
core +1 more source
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
doaj +1 more source
The impact of leverage on the earning response coefficients
International Journal of Research in Business and Social Science (2147- 4478), 2020 This study aims to examine whether there is an influence of leverage on earnings response coefficients with corporate governance as moderation. This study uses 108 data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year of observation 2016 to 2018.
Aulia Puspita Dewi +2 more
openaire +2 more sources
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
openaire +3 more sources
Hubungan Antara Earning Response Coefficient dengan Karakteristik Perusahaan
Jurnal Akuntansi, 2018 This research is a literature review about the relation between earnings response coefficient (ERC) with firms’ characteristics. Firms’ characteristic is company specific information that differentiate it from other companies, whereas these ...
Sondang Mariani Rajagukguk
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source