Results 51 to 60 of about 3,036 (166)

Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia

Jurnal Akuntansi: Kajian Ilmiah Akuntansi
Companies need income persistence in maintaining performance in the capital market. Income persistence will be a consideration for investors in making investment decisions. This study analyzes the factors of total accruals, real earnings management, cash
Hendro Lukman, Phebe Callista
doaj   +1 more source

Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality

JABE (Journal of Accounting and Business Education), 2019
This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool.
Ike Arisanti
doaj   +1 more source

Earnings Persistence and Business Strategies: An Indian Analysis

Ramanujan International Journal of Business and Research, 2017
Earnings of the firm are a vital tool for the evaluation of company's performance. Stakeholders as well as shareholders take decisions after analysing earnings and its growth prospects. This brings the concept of earnings persistence. If earnings are not
Dr. S.P. Aggarwal, Dr . Sunita Gupta, Ms . Anshika Agarwal   +2 more
doaj   +1 more source

ANALISIS BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA DAN LABA AKRUAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Journal of Accounting and Investment, 2016
The research aims at examining the role of book tax differences to the persistence of earnings and earnings of accruals as moderate variable. This research also include control variable, that is industial factor.
Bety Pramitasari
doaj  

The Influence of Corporate Social Responsibility, Profit Persistence, and Capital Structure To Earnings Response Coefficient.

Jurnal Ilmiah Wahana Akuntansi, 2016
This study aims to examine the factors that influence the Earnings Response Coefficient on state-owned companies go public listed in Indonesia Stock Exchange.
Abdur Rahman Dalimunthe
doaj   +1 more source

Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings

مجله دانش حسابداری, 2012
In this paper, we examine the effect of accounting conservatism on earnings persistence and pricing multiple on earnings. One of the most obvious factors, among those that cause accounting earnings to reverse over time, is accounting conservatism.
Mohammad Hossein Ghaemi, Mohammad Hossein Vadiee, Meysam Hajipour   +2 more
openaire   +1 more source

PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA

Jurnal Akuntansi dan Keuangan Indonesia, 2014
The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence.
Nurul Aisyah Rachmawati, Dwi Martani
doaj   +1 more source

PREDIKSI PERINGKAT OBLIGASI DENGAN PERSISTENSI LABA, FREE CASH FLOW, DAN RISIKO LITIGASI

Jurnal Ilmiah Akuntansi dan Bisnis, 2013
This study investigated the usefulness of accounting information (e.g. earnings persistence, free cash flow, and litigation risk) to predict bond rating.
, Zurohtun
doaj  

The Effect of Earnings Persistence and Leverage on the Earnings Response Coefficient

Indonesian Interdisciplinary Journal of Sharia Economics
This study examines the influence of earnings persistence and leverage on the earnings response coefficient (ERC) in basic materials sector companies of the Indonesian Stock Exchange (IDX) during the period 2021-2023.
Althafani Dyah Istiningtyas
doaj   +1 more source

Profitability and Earnings Persistence Drive Earnings Management in Manufacturing Firms

Indonesian Journal of Law and Economics Review
General Background: Earnings management significantly impacts stakeholders' decisions based on reported profits. Specific Background: This study examines the effects of profitability, accounting conservatism, liquidity, and earnings persistence on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to ...
Muhamad Alif Aulia Rochman, Sigit Hermawan   +1 more
openaire   +1 more source