Results 31 to 40 of about 83,960 (247)

Internal Versus External Equity Funding Sources and Earnings Response Coefficients [PDF]

open access: yesSSRN Electronic Journal, 1997
Under the assumption that capital markets are imperfect due to transactions costs and investor-manager information asymmetries, internally generated funds should be less costly than funds raised by issuing shares (Myers and Majluf 1984). This suggests that the mix of firms' sources of shareholders equity should affect the discount rates the market ...
Park, C.W., Pincus, M.
openaire   +3 more sources

Decoding The Impact: How Corporate Structure And Size Influence Earning Response Coefficient

open access: yesJurnal 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   +1 more source

Impact of accrual quality on non-cash flow shock stock returns [PDF]

open access: yesبررسی‌های 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
doaj   +1 more source

Analyzing Earnings Response Coefficient

open access: yesIJEBD (International Journal of Entrepreneurship and Business Development)
Purpose: This study examines how capital structure, default risk, and earnings volatility affect the Earnings Response Coefficient (ERC) of property and real estate firms listed on the Indonesia Stock Exchange (BEI) from 2019 to 2024, with profitability as a moderating factor. Design/methodology/approach: The study included 92 property and real estate
Putri Irene s, Atik Djajanti
openaire   +2 more sources

ASPEK-ASPEK YANG BERDAMPAK KEPADA EARNINGS RESPONSE COEFFICIENT

open access: yesAliansi : Jurnal Manajemen dan Bisnis, 2022
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh persistensi laba, struktur modal, ukuran perusahaan, dan risiko sistematik terhadap earnings response coefficient. Sampel yang digunakan sebanyak 11 perusahaan yang diperoleh dengan metode purposive sampling dari perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI selama ...
Puput Trisnayanti Inanto Putri   +1 more
openaire   +1 more source

Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2008
In this study , the financial information’s qualitative characteristics was used for evaluating earning quality. Regarding to limitations, we examined 85 firms accepted in Tehran Stock Exchange in 1375-1384 period.
احمد احمد پور   +1 more
doaj  

Pengaruh Leverage Dan Profitabilitas Terhadap Earnings Response Coefficient

open access: yesMoneter : Jurnal Ekonomi dan Keuangan, 2023
Tujuan dari penelitian ini untuk mengetahui pengaruh Leverage dan Profitabilitas terhadap Earnings Response Coefficient pada perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018.
null Elissa Putri Rosalia   +2 more
openaire   +1 more source

Informal Self-Employment and Poverty Alleviation: Empirical Evidence from Motorcycle Taxi Riders in Nigeria [PDF]

open access: yes, 2011
This study examines the role of an urban informal transport sub-sector; the motorcycle taxis (popularly called ‘okada’), towards the provision of self-employment and income-generating opportunities for many of the urban unemployed in South West Nigeria.
Ogunrinola, I. O.
core   +1 more source

Does Source of Income Affect Risk and Intertemporal Choices? [PDF]

open access: yes, 2015
Publisher ...
Hvide, Hans Krogh, Lee, Jae Ho
core   +1 more source

PENGARUH PENGUNGKAPAN CSR, TIMELINESS, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN RESIKO SISTEMATIK TERHADAP EARNING RESPONSE COEFFICIENT (ERC) (Studi Empiris Pada Perusahaan Manufaktur, Properti dan Pertambangan yang Terlisting di Bursa Efek Indonesia (BEI) pada periode 2013-2014) [PDF]

open access: yes, 2016
This objective of this research is to examine the influence of corporate social responsibility disclosure, timeliness, profitability, growth and systematic risk (beta) toward firm’s earning response coefficient.
PURWANTO, Agus   +1 more
core  

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