Results 51 to 60 of about 84,487 (293)

Pengaruh Opini Audit Terhadap Earnings Response Coefficient

Ultimaccounting Jurnal Ilmu Akuntansi, 2011
The users of financial statements require quality and relevant earnings information to be used in decision-making process. The purpose of this study is to determine the significant effect of audit opinion information that contained in the companies' annual report against the quality and relevance earnings information, which measured by Earning Response
Maria Stefani Osesoga, Jimmy Ardianto
openaire   +2 more sources

Pengaruh Risiko Sistematis Terhadap Pengungkapan Corporate Social Responsibility Serta Dampaknya Terhadap Pertumbuhan Laba Dan Koefisien Respon Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) [PDF]

, 2013
The objective of the study is to examine (1) the influence of systematic risk on corporate social responsibility (CSR) disclosure; (2) the influence of systematic risk and CSR disclosure on earnings growth simultaneously; (3) the influence of systematic ...
Andina, A. (Arie), Darwanis, D. (Darwanis), Siswar, D. (Dana)   +2 more
core   +1 more source

Tax Policy and Farm Organization

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

PENGARUH PENGUNGKAPAN INFORMASI PROYEKSI DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA

Riset Akuntansi dan Keuangan Indonesia, 2017
Since many corporate’s disclosures are claimed to be more value relevant and more informative, this research examines if the earnings response coefficient changes by projections and corporate social responsibility (CSR) disclosures.
Indarti Diah Palupi, Diah Ayu Wulandari, Dyah Ayu Safitri   +2 more
doaj   +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]

, 2017
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.
Fauzan, M. (Muhamad), Purwanto, A. (Agus)   +1 more
core  

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DEBT TO EQUITY RATIO DAN UNEXPECTED EARNINGSTERHADAP EARNING RESPONSE COEFFICIEN

Kompartemen: Jurnal Ilmiah Akuntansi, 2015
The purpose of this study was to determine the positive effect of disclosure of Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Unexpected Earnings (EU) response to Earning Coefficient (ERC).
Siswanty Rahma Susanti
doaj  

Pengaruh Koefisien Respon Laba Akuntansi Terhadap Harga Saham dalam Masa Krisis Ekonomi di Indonesia

Jurnal Akuntansi, 2010
Laba akuntansi pada suatu periode menunjukkan: (1) dampak dari transaksi perdagangan selama periode fiskal yang menghasilkan kas, (seperti penjualan tunai dan perubahan piutang), (2) dampak dari aktivitas periode yang lalu (seperti biaya penyusutan dan ...
Tan Kwang En
doaj   +1 more source

PENGARUH INCOME SMOOTHING, KEBIJAKAN DEVIDEN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT DAN FUTURE EARNINGS RESPONSE COEFFICIENT

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 2019
This study is aimed to examine the effect of income smoothing, dividend policy, leverage and firm size on earnings response coefficient and future earnings response coefficient. The population used in this study are all non:financial companies listed in Indonesia Stock Exchange.from 2007 until 2013.
Amrie Firmansyah, Vinola Herawaty
openaire   +2 more sources