Results 11 to 20 of about 126,297 (303)
Pengaruh Aktiva Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Earnings Response Coefficient
Lawsuit, 2023 The purpose of this study is determine the influence of deferred tax assets and deferred tax expense on earnings response coefficient in partially. The study method used in this study was associative descriptive method.
Abdul Malik +2 more
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Earnings Attributes and Cost of Equity [PDF]
تحقیقات مالی, 2013 Some of inherent limitations of accrual accounting make the actual earnings and accounting earnings different. So assessment of reported earnings quality has allocated extensive bulk of accounting studies to itself.
Gholamreza Kordestani, Siyamak Tayefeh
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Riset Akuntansi dan Keuangan Indonesia, 2022 The earnings response coefficient (ERC) measures the magnitude of a stock’s abnormal return in response to the abnormal earnings components (unexpected earnings) reported by the company that issued the stock.
Eny Kusumawati +2 more
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The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments [PDF]
بررسیهای حسابداری و حسابرسی, 2016 The aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment.
Mohammad Imani Barandagh, Sohrab Abdi
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PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS RESPONSE COEFFICIENT
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura), 2023 This study aimed to examine the effect of Corporate Social Responsibility (CSR) disclosure on the Earnings Response Coefficient (ERC). This study uses Bank Central Asia reporting and other supporting data for the 2012-2021. The results of this study found that CSR disclosure in the annual report and sustainability report of Bank Central Asia did not ...
Ariya Sapta Putra +3 more
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Humanities & Social Sciences Communications, 2023 This paper uses the data from the Chinese capital market to study the relationship between cost stickiness, earnings forecast accuracy and stock price information content.
Jia Li, Zhoutianyang Sun
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A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 This paper presents a study to find the relationship between earnings response coefficient and earnings management on some selected firms listed in Tehran Stock Exchange (TSE).
Fatemeh Khaksarian
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Faktor – Faktor Yang Memengaruhi Earnings Response Coefficient
Jurnal Paradigma Akuntansi, 2022 The purpose of this study is to analyze the influence of Firm Size, Profitability, Leverage, and Company's Growth on Earnings Response Coefficient (ERC). This study uses 180 data samples of manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. The sampling techniques used by using purposive sampling.
openaire +2 more sources
Accounting Analysis Journal, 2019 This study aimed to examine the influence of the earnings persistence, growth, systematic risk, capital structure, and company’s size on the earnings response coefficient.The population of this research arethe real estate and property companies listed on
Jacobus Widiatmoko, MG. Kentris Indarti
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The Effect of Earning and Information Quality on Stock Trading [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 This study investigates the effect of earnings and information quality on stock trading. The statistical population consists of 99 listed companies in Tehran Stock Exchange from 2013 to 2018.
Abdorreza Asadi +2 more
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