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Cogent Business and 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 positively affect ERC, with this impact moderated by capital structure and economic growth. Results
Ali Sandy Mulya, Rehuel Murlie Sandy
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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. The signal allows investors to understand the relationship between management forecasts and future earnings better, taking investors to price securities accordingly.
Ali Rahmani +2 more
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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 +2 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
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Bina Ekonomi, 2021 This study aims to investigate the effect of leverage, firm size, earnings growth, and earning persistence on earnings response coefficient. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2015 until 2019 and had positive earnings before tax.
Ferry Irawan, Lili Talpia
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EARNINGS RESPONSE COEFFICIENTS IN THE GREEK MARKET
Journal of Business Economics and Management, 2013 The paper explores the relationship between accounting information and stock returns of the companies listed on the Athens Stock Exchange (ASE) in the period 1998–2008. Publicly available financial data on the companies included in the ASE during 1998–2008 have been collected and processed.
Maditinos, Dimitrios I. +3 more
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The impact of leverage on the earning response coefficients
International Journal of Research in Business and Social Science (2147- 4478), 2020 This study aims to examine whether there is an influence of leverage on earnings response coefficients with corporate governance as moderation. This study uses 108 data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year of observation 2016 to 2018.
Aulia Puspita Dewi +2 more
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Accounting Earning Response Coefficient: Synthesis of Earning Responses
Atestasi : Jurnal Ilmiah Akuntansi, 2020 The research objective was to compare the value of the Earnings Response Coefficient (ERC) with the Accounting Earnings Response Coefficient (AERC). Research on earnings response has been carried out with mixed results using the Earnings Response coefficient.
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Review of earnings response coefficient studies
Corporate Ownership and Control, 2017 The importance of earnings response coefficient (ERC) research arises mainly from the need to enhance confidence of a firm’s stakeholders in accounting information announcements, especially the equity investors, enabling them to make informed stock decisions.
Ahmed Al-Baidhani +4 more
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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.
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