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Development of a novel patient-oriented tool to assess achalasia symptoms and response to treatment (I-PASS, International Patient-oriented tool for Achalasia Symptom Score). [PDF]
Zaninotto G +10 more
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Earnings response coefficient: Evidence from Indonesia
2021This study examines whether market reactions to earnings announcements vary in the infrastructure, utilities, and transportation industry. Specifically, this study investigates the effect of growth opportunity, leverage, and financial quality on the earnings response coefficient.
null Cahyaningsih, P. Hanifa
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Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients
Review of Accounting Studies, 2003We show that firms reporting sustained increases in both earnings and revenues have (1) higher quality earnings and (2) larger earnings response coefficients (ERCs) in comparison to firms reporting sustained increases in earnings alone. With respect to earnings quality, firms with revenue-supported increases in earnings have more persistent earnings ...
Aloke Ghosh, Zhaoyang Gu, Prem C. Jain
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Pengaruh leverage dan profitabilitas terhadap earning response coefficient
Jurnal Ilmu Multidisplin, 2022Penelitian ini menganalisis pengaruh profitabilitas, leverage terhadap Earnings Response Coefficient. Koefisien respon laba merupakan indikator kualitas laporan keuangan yang dihitung berdasarkan reaksi investor terhadap perubahan harga saham atas informasi laba akuntansi.
Renil Septiano +2 more
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Earnings response coefficient in the MENA region
Applied Economics Letters, 2017This article documents the earnings response coefficient (ERC) for nonfinancial firms listed in the Middle East and North Africa region during the period between 2003 and 2013.
Omar Farooq +2 more
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Earnings Response Coefficient Models: Synthesis and Extensions
SSRN Electronic Journal, 1992We provide a rigorous and comprehensive set of derivations of earnings response coefficient models in levels and changes forms. Reverse return coefficient models are also derived. The models all are variants on the present value of dividends model of stock prices. Most of these models do not appear in the literature or appear only implicitly.
Nandkumar Nayar, Michael S. Rozeff
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Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients
Abacus, 2002One of the major themes of capital markets accounting research concerns mapping the relation between accounting earnings and security returns. There is still not agreement on the functional form of this relation. The models analysed here are those where: the level of earnings alone, the change in earnings alone, or both, scaled by price, are used as ...
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Audited Quarterly Accounts and Earnings Response Coefficients
DLSU Business & Economics Review, 2016The production of quarterly accounts has become a mandatory requirement for listed companies in many countries. However, these accounts are not required to be audited in many jurisdictions, which expose these accounts to the risk of errors and manipulations.
Malik, Mazrah +2 more
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Weather effects on earnings response coefficients: international evidence
Asia-Pacific Journal of Accounting & Economics, 2013We examine the relationship between weather effects and investor response to a firm's quarterly earnings announcements using data from 20 countries. Our results show that market cumulative abnormal returns are associated with unexpected earnings and with weather measures.
Lu, Chien-Ju +2 more
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