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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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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
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Sriwijaya International Journal of Dynamic Economics and Business, 2017 The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company,
Sri Agustina Basuki +2 more
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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
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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
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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
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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
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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
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Impact of accrual quality on non-cash flow shock stock returns [PDF]
بررسیهای حسابداری و حسابرسی, 2014 One of the most important factors in selecting the best investment is stocks return. Considering the relationship between stock return and other accounting information, investors are able to allocate their own resources in the best manner.
Daruosh Foroghi +2 more
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