Results 151 to 160 of about 126,833 (303)
Journal of Social Science Studies, 2018 This study aims to examine the effect of earnings management and earnings persistence on earnings response coefficient. The sample of research is consumer sector company period 2013 - 2016 which listed in Indonesia stock exchange. The results showed that earnings management had a negative effect not significant on the income response coefficient.
openaire +2 more sources
How Is Convergent Mobility Consistent with Rising Inequality? A Reconciliation in the Case of Argentina [PDF]
, 2005 [Excerpt] This is a paper on earnings mobility in Argentina during the macroeconomic growth and contractions that have characterized that nation’s economy from 1996 to the present. Since 1996, real GDP growth has fluctuated widely. For most of the 1990s,
Fields, Gary S +1 more
core +1 more source
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
Free Cash Flow Moderated Income Smoothing, Earning Persistence Toward Earnings Response Coefficient
International Journal Of Humanities Education and Social Sciences (IJHESS)The aim of this study is to investigate: (1) the effect of income smoothing, earnings persistence, and systematic risk on ERC; (2) whether free cash flow moderates the relationship between income smoothing, earnings persistence, and systematic risk on ERC; (3) the influence of income smoothing, earnings persistence, and systematic risk on free cash ...
Verawaty Verawaty +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley +1 more source
El-Mal: Jurnal Kajian Ekonomi & Bisnis IslamEarning response coefficient (ERC) is a measure of how much abnormal stock return will be obtained by responding to unexpected earnings as profit information published by the company. The purpose of this study was to test and analyze the effect of earnings persistence, leverage, profitability and firm size on the earning response coefficient (ERC) in ...
null Fahreza Ihwan Nur Ardiansyah +1 more
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Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
Pengaruh Luas Ungkapan Sukarela dalam Laporan Tahunan terhadap Earnings Response Coefficient (ERC)
Journal of Accounting and Investment, 2016 This study examines whether voluntary corporate disclosure level published in annual report affects the relation between current stock return and contemporaneous annual earnings.
Harjanti Widiastuti
doaj
GDP & Beyond – die europäische Perspektive [PDF]
Earnings nonresponse in the Current Population Survey is roughly 30% in the monthly surveys and 20% in the annual March survey. Even if nonresponse is random, severe bias attaches to wage equation coefficient estimates on attributes not matched in the ...
Barry T. Hirsch +1 more
core
The Growth of Female College Attendance: Causes and Prospects [PDF]
, 1992 [Excerpt] This paper analyzes the response of female college attendance and completion rates to changes over time (and variations across labor markets) in the payoff to college and the cost of attendance and the preparation of students for college.
Bishop, John H.
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