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

open access: yesKompartemen: 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

open access: yesJurnal 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

How Video‐Based Information Affects Farmers' Willingness to Pay for Drone Services

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Professional service for digital technology like agricultural drones lowers transaction costs and scope thresholds for smallholders. Meanwhile, perceptual adoption barriers remain underexplored. We conduct a two‐stage choice experiment with a randomized video‐based information treatment among 384 Chinese crop farmers to measure its effect on ...
Hua Zhang   +4 more
wiley   +1 more source

A Study on the Relationship between Earnings Management Incentives and Earnings Response Coefficient

open access: yesProcedia Economics and Finance, 2016
AbstractThe earnings management has attracted scholars, researchers, and policy makers’ attention in many countries and has been raised as one of the most important issues for investors and owners of corporate interests. The main objective of this study is to investigate the possible relationship between earnings management incentives and earnings ...
Hosseini, Mohsen   +3 more
openaire   +1 more source

PENGARUH RISIKO SISTEMATIK, KONSERVATISME LABA, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT [PDF]

open access: yes, 2017
The information about earnings which is published by the company through the annual report is the basis for the investors to make an investment decision.
RAHAYU, ANIS
core  

Chinese Trade Competition and Rural Mexican Migration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT China's accession to the World Trade Organization in 2001 reshaped global trade, reducing U.S. demand for Mexican manufactured goods and weakening Mexico's manufacturing employment. This study estimates how this trade‐induced decline affected migration and employment decisions among rural Mexicans.
Zachariah Rutledge, Joaquin Mayorga
wiley   +1 more source

Pengaruh Risiko Sistematik, Persistensi Laba, Default Risk dan Profitabilitas terhadap Earning Response Coefficient pada Perusahaan Perbankan [PDF]

open access: yes, 2020
This study aims to examine the effect of systematic risk, earnings persistence, default risk and profitability on earning response coefficient. The method of this research is a quantitativ approach.
Nirmala, Andhini Tyas Ayu
core  

Volatility analysis and forecasting of vegetable prices using an ARMA‐GARCH model: An application of the CF filter and seasonal adjustment method to Korean green onions

open access: yesAgribusiness, EarlyView.
Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
wiley   +1 more source

Swedish farmers' approval of nudges

open access: yesAgribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen   +2 more
wiley   +1 more source

Study of accounting information’s reliability qualitative characteristic in earning quality measures of Companies [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2010
In this research, the reliability qualitative characteristic as a measure for assessing the earning quality of listed Tehran Stock Exchange companies has been studied.
Ahmad Ahmadpour, Hosna Ghahramani
doaj  

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