Results 111 to 120 of about 7,374 (298)

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

PENGARUH SPESIALISASI INDUSTRI AUDITOR, PREDIKTABILITAS LABA DAN PERTUMBUHAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT [PDF]

, 2016
Penelitian ini bertujuan untuk menguji (1) pengaruh spesialisasi industri auditor terhadap earnings response coefficient, (2) pengaruh prediktabilitas laba terhadap earnings response coefficient, dan (3) pengaruh pertumbuhan perusahaan terhadap earnings ...
LESTARININGSIH, NANIK
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Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 more
wiley   +1 more source

PENGARUH KONSERVATISME LAPORAN KEUANGAN TERHADAP EARNINGS RESPONSE COEFFICIENT

, 2009
Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh tingkat konservatisme laporan keuangan terhadap Earnings Response Coefficient (ERC).
Pranitha Novelia, Rieza, Syaiful, Syaiful   +1 more
core  

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini, Pasquale De Luca, Salvatore Principale, Chiara Signore   +3 more
wiley   +1 more source

The Effect of Income Smoothing, Accounting Conservatism, and Earning Information on the Earnings Response Coefficient

JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 2009
This research aims to analyze the influence of income smoothing, conservatism accountancy, and earnings informastion towards earnings response coefficient. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017.
Ahalik Ahalik, Kelvin Christian
openaire   +1 more source

Pengaruh Konservatisme Laba, Struktur Modal, Ukuran Perusahaan, Profitabilitas, Corporate Social Responsibility Terhadap Earnings Response Coefficient [PDF]

, 2018
The earnings response coefficient (ERC) is a form of measuring information in the form of earnings, whether the earnings information has reflected the actual or not, so that it can be used in decision making and can also increased the benefits of ...
Hariyono, Syafitri Margharet Aurora
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Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Pengaruh Keahlian Komite Audit, Spesialisasi Industri Auditor, dan Konservatisme Akuntansi Terhadap Earnings Response Coefficient [PDF]

, 2019
Earnings response coefficient sebagai ukuran besaran abnormal return suatu sekuritas sebagai respon terhadap komponen laba kejutan (unexpected earnings) yang dilaporkan oleh perusahaan yang mengeluarkan sekuritas atas reaksi pasar terhadap informasi laba
MUHAMMAD ZAKI ALI FARHAN
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE, COMPANY GROWTH, EARNINGS PERSISTENCE, DAN EARNINGS VOLATILITY TERHADAP FUTURE EARNINGS RESPONSE COEFFICIENT (Analisis Perbankan ASEAN Tahun 2018-2020)

, 2022
Tujuan dari penelitian ini adalah untuk melihat bagaimana corporate social responsibility, company size, company growth, earnings persistence, dan earnings volatility mempengaruhi future earnings response coefficient perbankan di 5 negara ASEAN dari 2018
Naca, Gabby
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