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A Study on the Relationship between Earnings Management Incentives and Earnings Response Coefficient
Procedia 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
exaly +3 more sources
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
doaj +4 more sources
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 +3 more sources
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
doaj +2 more sources
CECCAR Business Review, 2022 This study aims to determine whether disclosure of the economic, environmental and social dimension in sustainability reporting by the company affects the earnings response coefficient.
Kezia Nabella KUSUMA +1 more
doaj +2 more sources
A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 This paper presents a study to find the relationship between earnings response coefficient and earnings management on some selected firms listed in Tehran Stock Exchange (TSE).
Fatemeh Khaksarian
doaj +2 more sources
Determinants analysis of earnings response coefficient: Empirical study in Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2020 This study aims to analyze determinants of earnings response coefficient. Independent variables used in this research are company size, company’s growth, profitability and financial leverage while the dependent variable is earnings response coefficient.
Sintya Puspita Dewi +1 more
doaj +3 more sources
Earnings Persistence, Systematic Risk, Audit Quality, and Earnings Response Coefficient
, 2021 This study aimed to determine the influence of earnings persistence, systematic risk, and audit quality on earnings response coefficient. The samples of this study were from plantation sub-sector companies. The samples were taken from publicly listed plantation companies on the Indonesia Stock Exchange and Bursa Malaysia in 2013–2017.
Ticoalu, Nadya Yohane +1 more
openaire +3 more sources
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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VOLUNTARY DISCLOSURE, EARNINGS RESPONSE COEFFICIENT AND EARNINGS PERSISTENCE
Jurnal Reviu Akuntansi dan Keuangan, 2020 One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, include good earnings quality.
Lestari, Yessy Aryanti
openaire +3 more sources