Results 131 to 140 of about 7,374 (298)
Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The result of many researches show that investors prefer smoothed incomes. On this regard managers try to smooth income and its growing rate. On the base one classification of management incentives for income smoothing, managers smooth incomes either for
Hamid Haghighat, Ehsan Raigan
doaj
Revisiting earnings response coefficient: Does earning stability play a role?
International journal of business, economics and managementThis study aims to examine the effect of earnings stability on the earnings response coefficient (ERC), with the direction of earnings changes serving as a moderating variable, while firm size and sales growth are included as control variables. Using a quantitative approach, this study employs moderated regression analysis on a sample of publicly ...
Putu Ary Mas Suwandewi, Dewa Gede Wirama
openaire +1 more source
Sustainability Orientation and Entrepreneurial Performance in Resource‐Constrained Contexts
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how sustainability orientation shapes entrepreneurial performance in bottom‐of‐the‐pyramid (BoP) markets by theorizing responsible entrepreneurship as a central mechanism and BoP orientation as a contextual contingency. Using survey data from 283 small‐ and medium‐sized enterprises (SMEs) in Ghana, we integrate perspectives
George Obeng Dankwah +5 more
wiley +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC)
, 2013 Publication of financial statements through the mass media can influence an investment decision prospective investors. This is due to the information contained in financial statements is considered the latest news about the state of the company in the ...
., Subagyo, Olivia, Cicilia Novita
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Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Pengaruh Ukuran Perusahaan, Konservatisme Dan Struktur Modal Terhadap Earnings Response Coefficient [PDF]
, 2019 This study aims to prove the effect of company size, conservatism, and capital structure on Earnings Response Coefficient. This study uses the registered manufacturing sector in Indonesia Stock Exchange period 2015-2018 with purposive sampling method ...
Simarmata, Adumyati Benedikta
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Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Multiple Large Shareholders and Earnings Informativeness [PDF]
Purpose - The purpose of this paper is to add to our understanding of the monitoring role of multiple large shareholders by examining their impact on the informativeness of firms' earnings.
Hind Sami, Sabri Boubaker
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT [PDF]
, 2019 Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai kemampuan variabel Corporate Social Responsibility dalam memprediksi Earnings Response Coefficient.
SAFITRI, MASYITHA AYU
core
, 2022 The purpose of this research is to examine the effect of earnings persistence on earnings respon coefficient (ERC) with financial flexibility as moderating variable. Mining sector companies listed on the Indonesia stock exchange (IDX) for the period 2017-
Sunarto, Sunarto, Saputra, Dwi
core