Results 101 to 110 of about 7,374 (298)
Pengaruh Risiko Perusahaan Dan Ukuran Perusahaan Terhadap Earnings Response Coefficient [PDF]
, 2013 Penelitian ini mencoba untuk menguji kembali pengaruh variabel akuntansinonkeuangan yang terdiri dari risiko Perusahaan dan ukuran Perusahaan terhadapEarnings Response Coefficient (ERC). Penelitian ini termasuk katagori penelitianstudi peristiwa.
Rofika, R. (Rofika)
core
A systematic review of second language (L2) student writers' metacognitive experiences
British Educational Research Journal, EarlyView.Abstract This systematic review synthesises empirical evidence on second language (L2) student writers' metacognitive experiences (MEs) across different classroom‐based L2 learning contexts in peer‐reviewed academic journals. A comprehensive search of six databases (Scopus, APA PsycINFO, British Education Index, ERIC subscription, Education Source and ...
Zhe Li +3 more
wiley +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Pertumbuhan Laba, Dan Struktur Modal Terhadap Earnings Response Coefficient [PDF]
, 2019 The purpose of this study is to examine factors that effect of earnings response coefficient. The object of this research was manufacturing of consumer goods companies listed on Indonesia Stock Exchange during 2013-2017.
Sari, Ratih Tri Indah
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2015 The purpose of this study was to determine the positive effect of disclosure of Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Unexpected Earnings (EU) response to Earning Coefficient (ERC).
Siswanty Rahma Susanti
doaj
CSR DISCLOSURE DAN EARNING RESPONSE COEFFICIENT
AKUNTABEL, 2018 The aim of this study to examined the effect of corporate social responsibility information disclosed in the company's annual report with Earning Response Coefficient. Data of this research is secondary data from annual report listed on Indonesia Stock Exchange with 51 listed companies in period 2015 by categories from European Bank and The State of ...
openaire +2 more sources
, 2020 Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh leverage, firm size, accounting conservatism, dan earnings management terhadap earnings response coefficient (ERC) pada perusahaan real estate yang terdaftar di Bursa Efek ...
Tjandra, Jennie Debora
core
Pengaruh Growth Opportunities, Earnings Persistance, Intellectual Capital Terhadap Earnings Response Coefficient (Pada Perusahaan Terindeks IDX 30 Tahun 2017 - 2019) [PDF]
, 2021 Skripsi ini bertujuan untuk mengetahui pengaruh growth opportunities, earnings persistance, dan intellectual capital terhadap earnings response coefficient pada Perusahaan terindeks IDX-30 yang terdaftar di Bursa Efek Indonesia tahun 2017-2019.
Handi, .
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source