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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
Jurnal Bisnis dan Akuntansi, 2022 The purpose of this study is to empirically examine the factors that affect the earnings response coefficient. This study uses independent variables earnings persistence, company growth, systematic risk, capital structure, profitability, conservatism and earnings response coefficient (ERC) as the dependent variable.
Noviola Suhandi, Paulina Sutrisno
openaire +1 more source
, 2023 This study aims to determine the effect of profitability, leverage, company size and growth opportunities on the earning response coefficient of mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The data used in this research is
Hidayat, Solikhul +3 more
core +1 more source
Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [PDF]
بررسیهای 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
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PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS RESPONSE COEFFICIENT
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura), 2023 This study aimed to examine the effect of Corporate Social Responsibility (CSR) disclosure on the Earnings Response Coefficient (ERC). This study uses Bank Central Asia reporting and other supporting data for the 2012-2021. The results of this study found that CSR disclosure in the annual report and sustainability report of Bank Central Asia did not ...
Ariya Sapta Putra +3 more
openaire +1 more source
Analyzing Earnings Response Coefficient
IJEBD (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
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PENGARUH DEFAULT RISK, KONSERVATISME AKUNTANSI DAN PROFITABILITAS TERHADAP EARNING RESPONSE COEFFICIENT (ERC) [PDF]
, 2022 Penelitian ini bertujuan untuk mengetahui Pengaruh Default Risk, Konservatisme Akuntansi dan Profitabilitas Terhadap Earning Response Coefficient (ERC).
Ningsih, Isnaini Listya
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Flexoelectricity in Photoconversion: Fundamentals, Materials, and Outlooks
Advanced Science, EarlyView.Mechanical bending of a flexible cantilever induces a strain gradient in the photoactive material. The resulting flexoelectric field couples with photovoltaic and photoconductive effects, modulating charge generation, separation, and collection. A comparative analysis of oxide perovskites, halide perovskites, and two‐dimensional materials is presented,
Xiang Huang, Feng Li, Rongkun Zheng
wiley +1 more source
Akrual: Jurnal Akuntansi, 2010 The study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since CSR disclosure provide more information to interpreting accounting earning. The sample of the study is annual report 2006 of
Rizky Eriandani
doaj +1 more source
Analisis Determinan Earning Response Coefficient Pada Perusahaan Pertambangan di Indonesia [PDF]
, 2017 Penelitian ini menganalisis Determinan Earning Response Coefficient meliputi Leverage, Size, Firm Age, Corporate Social Responsibility (CSR), dan Kinerja Lingkungan Pada Perusahaan Pertambangan di Indonesia. Penelitian ini menggunakan explanatory, dimana
BERRY, ROBIANSYAH SASTRA
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