Financial Information Transparency and Informativeness Content of Earnings [PDF]
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
Internal Versus External Equity Funding Sources and Earnings Response Coefficients [PDF]
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
Informal Self-Employment and Poverty Alleviation: Empirical Evidence from Motorcycle Taxi Riders in Nigeria [PDF]
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
Decoding The Impact: How Corporate Structure And Size Influence Earning Response Coefficient
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]
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
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
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
Ex-ante Evaluation of Conditional Cash Transfer Programs: The Case of Bolsa Escola [PDF]
Cash transfers targeted to poor people, but conditional on some behavior on their part, such as school attendance or regular visits to health care facilities, are being adopted in a growing number of developing countries.
Bourguignon, François +2 more
core +1 more source
Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [PDF]
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
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

