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Pengaruh Investment Opportunity Set dan Mekanisme Corporate Governance terhadap Kualitas Laba [PDF]
Jurnal Akuntansi Kontemporer, 2017 Important information in a company is information about the company’s profit. The objective study is looking for the influence of Investment opportunity set and corporate governance mechanism at consists of the audit committee, institutional ownership
Reynard Xaverius Talatas
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Effects of Management Earnings Forecasts on Future earnings response coefficient [PDF]
مجله دانش حسابداری, 2012 Management earnings forecasts and their characteristics may provide a signal about managers’ private information and/or confidence in their assertions.
Ali Rahmani +2 more
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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
Putri Irene s, Atik Djajanti
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Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1 [PDF]
Jurnal Akuntansi dan Keuangan, 2015 This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition.
Windy Puspita Dewi, Antonius Herusetya
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Identifying and Ranking Factors Affecting Earnings Response Coefficient [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 One of the most critical questions after financial statements is why market responses differ from companies with almost similar statements. This research aims to answer this question by identifying factors affecting the earnings response coefficient.
Seyed Mohsen Mousavi +4 more
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PENGARUH ADOPSI PSAK NO.24 TERHADAP EARNINGS RESPONSE COEFFICIENT [PDF]
Jurnal Akuntansi dan Auditing, 2012 This study aims to analyze the influence of PSAK No.24(Revisi 2004) adoption on earningsresponse coefficient (ERC). This study focuses discussion on the differences of ERC between theperiod before to the period after the adoption, the influence of ...
Ilha Refyal, Dwi Martani
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Hubungan Antara Earning Response Coefficient dengan Karakteristik Perusahaan
Jurnal Akuntansi, 2018 This research is a literature review about the relation between earnings response coefficient (ERC) with firms’ characteristics. Firms’ characteristic is company specific information that differentiate it from other companies, whereas these ...
Sondang Mariani Rajagukguk
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The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients [PDF]
بررسیهای حسابداری و حسابرسی, 2011 This study investigates the relation between earnings growth supported by revenue growth and earnings response coefficient in firms listed with Tehran stock exchange. To test these hypotheses we use multiple regressions for which 95 sample firms over the
kambiz korani
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Cogent Business & ManagementThis study examines the influence of earnings persistence on the Earnings Response Coefficient (ERC) in companies listed on the Indonesia Stock Exchange from 2011 to 2021. Utilizing multiple linear regression, the findings reveal that persistent earnings
Rehuel Murlie Sandy, Ali Sandy Mulya
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Accounting Earnings Response Coefficient: Is the Earning Response Coefficient Better or Not [PDF]
The Journal of Asian Finance, Economics and Business, 2020 The study aims to compare whether using Earnings esponse Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient value. Also, the study seeks to explain the effect of company characteristics and corporate governance on AERC through voluntary ...
Ratna Wijayanti Daniar PARAMITA +3 more
openaire +1 more source