Results 21 to 30 of about 83,960 (247)
Earnings Persistence, Systematic Risk, Audit Quality, and Earnings Response Coefficient
, 2021 This study aimed to determine the influence of earnings persistence, systematic risk, and audit quality on earnings response coefficient. The samples of this study were from plantation sub-sector companies. The samples were taken from publicly listed plantation companies on the Indonesia Stock Exchange and Bursa Malaysia in 2013 2017.
Ticoalu, Nadya Yohane +1 more
openaire +1 more source
The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings [PDF]
مطالعات تجربی حسابداری مالی, 2016 The present research deals with explaining the relationship betweenfinancial statements comparability and the stock price informativeness regarding the future earnings as well as explaining therole of the financial statements comparability in reflecting ...
F. Mehrvarz, M. Marfou
doaj +1 more source
Review of earnings response coefficient studies
Corporate Ownership and Control, 2017 The importance of earnings response coefficient (ERC) research arises mainly from the need to enhance confidence of a firm’s stakeholders in accounting information announcements, especially the equity investors, enabling them to make informed stock decisions.
Ahmed Al-Baidhani +4 more
openaire +1 more source
Operating Cash Flow, Earning Response Coefficient, and Fixed Asset Revaluation: Study on Manufacturing Company [PDF]
, 2017 The purpose of this study to determine the effect of operating cash flow to the abnormal return and the effect of operating cash flow to the abnormal return of companies that conduct the revaluation is higher than that of non revaluation which adopted ...
Andison, A. (Andison) +1 more
core +2 more sources
Jurnal ASET (Akuntansi Riset), 2017 . This study aims to determine the effect of voluntary disclosure on the quality of earnings in the mining companies listed on the Indonesia Stock Exchange in the year 2012-2014.
Yanick Iglesias
doaj +1 more source
VOLUNTARY DISCLOSURE, EARNINGS RESPONSE COEFFICIENT AND EARNINGS PERSISTENCE
Jurnal Reviu Akuntansi dan Keuangan, 2020 One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, include good earnings quality.
openaire +2 more sources
Jurnal Akuntansi, 2019 The focus of this study was to examine the effect of Corporate Social Responsibility Disclosure (CSRD) in company’s annual report on Profitability Ratio and Earning Response Coefficient (ERC). The population of this research is manufacturing firms listed
Desra Tulhasanah, Nikmah Nikmah
doaj +1 more source
The Effects of Materiality Threshold and Managers' Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2012 In this research, mandatory and voluntary incentives of disclosure, in the financial statement as a whole, have been tested. A sample of 98 companies active in Tehran stock exchange (TSE) and audited by Iran Auditing Organization (IAO) selected to test ...
Abdollah khani +1 more
doaj +1 more source
Effects of Management Earnings Forecasts on Future earnings response coefficient
مجله دانش حسابداری, 2012 Management earnings forecasts and their characteristics may provide a signal about managers’ private information and/or confidence in their assertions. The signal allows investors to understand the relationship between management forecasts and future earnings better, taking investors to price securities accordingly.
Ali Rahmani +2 more
openaire +2 more sources
Financial Information Transparency and Informativeness Content of Earnings [PDF]
مجله دانش حسابداری, 2012 The purpose of this study is to examine the relationship between informativeness of earnings as proxy for earning-return relationship and levels of transparency of financial information in Iran.
Alireza Mehrazeen +2 more
doaj +1 more source