Results 111 to 120 of about 126,833 (303)

The Effect of Voluntary Disclosure Upon the Earnings Response Coefficient [PDF]

, 2017
This research aims to examine the effect of voluntary disclosure by calculating the unexpected earnings and being measured thru the voluntary disclosure index upon the earning response coefficient measured by cumulative abnormal return and leverage ...
Fuady, R. T. (Ridla)
core  

Analyst vs. Market Forecasts of Earnings Management to Avoid Small Losses [PDF]

, 2012
Burgstahler and Eames (2003) present evidence that analysts commonly anticipate earnings management to avoid small losses, but often incorrectly predict its occurrence. Here we consider whether the market\u27s behavior mimics that of analysts.
Abarbanell, Athanasakou, Ball, Bartov, Beaver, Bonini, Burgstahler, Burgstahler, Das, Dechow, DeGeorge, Durtschi, Eames, Easton, Fama, Francis, Gore, Gu, Hayn, Hermann, Hughes, Hughes, Jacob, Kang, Kasznik, Keung, Lim, Noreen, Petersen, Pinello, Simon, Strong   +31 more
core   +2 more sources

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, Jing Wu, Allen Thurston, Joanne O'Keeffe   +3 more
wiley   +1 more source

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DEBT TO EQUITY RATIO DAN UNEXPECTED EARNINGSTERHADAP EARNING RESPONSE COEFFICIEN

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  

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

, 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

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

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

, 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), Pranowo, E. B. (Ega)   +1 more
core   +3 more sources

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

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, Siyu Shen, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

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, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Pengaruh Konservatisme dan Profitabilitas Terhadap Earning Response Coefficient

Jurnal Ilmu Sosial Politik dan Humaniora, 2018
Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme dan profitabilitas terhadap earnings respons coefficient (ERC) pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan menggunakan data sekunder dalam penelitian ini ...
Lena Sherli Marlina, Yane Devi Anna
openaire   +1 more source