Results 101 to 110 of about 126,297 (303)

The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]

open access: yes, 2012
Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
core   +1 more source

Why do people choose to enter and exit the teaching profession? An interdisciplinary quantitative synthesis

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Many nations experience recurring shortages of teachers in particular subjects, prompting concerns that pupils' education is suffering as a result. Researchers have responded by generating a sizable literature on the reasons for which people enter and exit the teaching profession.
Sam Sims   +2 more
wiley   +1 more source

PENGARUH KONSERVATISME AKUNTANSI, PROFITABILITAS, DAN LEVERAGE TERHADAP EARNINGS RESPONSE COEFFICIENT DENGAN VARIABEL MODERATING UKURAN PERUSAHAAN

open access: yesAkuntansi Dewantara
Profits are an important part of the information used by investors to measure the impact of profits on stock returns. Earnings Response Coefficient is profits are an important part of the information used by investors, to measure the impact of profits ...
Dewi Ardiyani
doaj  

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2004-2007 [PDF]

open access: yes, 2010
This research to examine the influence of corporate governance mechanism on the firm value with earnings quality as variable intervening. Corporate governance mechanism used four variables that are managerial ownership, institusional ownership, board
Aryani, Y. Anni   +2 more
core   +2 more sources

Corporate Social Responsibility Disclosure, Karakteristik Perusahaan Dan Pengaruhnya Terhadap Earnings Response Coefficient [PDF]

open access: yes, 2013
This study is aimed to determine the effect of disclosure of Corporate Social Responsibility (CSR), the characteristics of the enterprises in the form of company size, and Institutional Ownership on Earnings Response Coefficient (ERC). This study sampled
Pasaribu, H. (Hiras)   +1 more
core   +3 more sources

Operational Currency Mismatch and Firm Level Performance: Evidence from India [PDF]

open access: yes, 2013
This paper looks at the determinants and effects of exchange rate exposure using data on 500 Indian firms over the period 1995-2011. Unlike the existing papers in the literature, we use a measure of `operational` currency exposure based on foreign ...
Dhasmana, Anubha
core   +1 more source

Can boarding schools help looked after and vulnerable children improve academic attainment?

open access: yesBritish Educational Research Journal, EarlyView.
Abstract The education of children in statutory care, or at the edge of care, is a serious concern for governments and policymakers. How to promote educational opportunities for these children can involve challenging and often contentious proposals. In this paper, we study one proposal put into practice in England: the provision to children who are in ...
David Murphy   +2 more
wiley   +1 more source

The Effect of Financial Leverage on Earnings Response Coefficient [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2007
In this study the effect of "Financial Leverage (FL) on Earning Response Coefficient (ERC)" for accepted members of Tehran Stock Exchange is considered. The purpose is to find out whether or not the investors, analysts, etc.
Mohsen Khoshtinat   +1 more
doaj  

Exploring personality traits and mental toughness in early career teachers in England

open access: yesBritish Educational Research Journal, EarlyView.
Abstract While some teachers thrive, in similar circumstances other teachers encounter considerable difficulties. This is particularly concerning in England, where high numbers of teachers with five or fewer years' experience leave the profession to take another job outside of teaching, and pupil numbers are outpacing teacher numbers (Bryan & Price ...
Joanne E. Taberner, Sarah MacQuarrie
wiley   +1 more source

Pengaruh Konservatisme Laporan Keuangan terhadap Koefisien Respon Laba [PDF]

open access: yes, 2012
This research examines earnings response coefficient (ERC) of companies applying conservatism and more optimistic accounting. Conservatism accounting practices are expected to affect companies' ERC indirectly.
Suryani, A. (Arna)
core  

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