Results 11 to 20 of about 7,374 (298)

The effect of internal control on earnings response coefficient [PDF]

open access: yesAJAR (Asian Journal of Accounting Research)
PurposeThe purpose of this paper is to investigate the effect of internal control (IC) on earnings quality from the perspective of the capital market.
Zhiqiang Liu   +2 more
doaj   +2 more sources

The Effect of Financial Leverage on Earnings Response Coefficient [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2007
In this study the effect of "Financial Leverage (FL) on Earning Response Coefficient (ERC)" for accepted members of Tehran Stock Exchange is considered. The purpose is to find out whether or not the investors, analysts, etc.
Mohsen Khoshtinat   +1 more
doaj   +1 more source

INFLUENCE OF SIZE, GROWTH AND PROFITABILITY OF COMPANY TO EARNINGS RESPONSE COEFFICIENT. [PDF]

open access: yesInternational Journal of Advanced Research, 2017
Earnings contain the information reflected in the stok price and investors will react over the information published by the entity. The response of the market over the financial statement information can be measured by earning response coefficient. Some of the factors that affect the earning\'s response are the company?s size , the company\'s growth ...
Suwarno, Tumirin, Zamzami.
openaire   +3 more sources

The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2011
This study investigates the relation between earnings growth supported by revenue growth and earnings response coefficient in firms listed with Tehran stock exchange. To test these hypotheses we use multiple regressions for which 95 sample firms over the
kambiz korani
doaj   +1 more source

PENGARUH KONSERVATISME AKUNTANSI, PROFITABILITAS, DAN LEVERAGE TERHADAP EARNINGS RESPONSE COEFFICIENT DENGAN VARIABEL MODERATING UKURAN PERUSAHAAN

open access: yesAkuntansi Dewantara
Profits are an important part of the information used by investors to measure the impact of profits on stock returns. Earnings Response Coefficient is profits are an important part of the information used by investors, to measure the impact of profits ...
Dewi Ardiyani
doaj   +2 more sources

The relationship between the quality of earnings forecast with earnings response coefficient and concentration of ownership [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2009
بسیاری از تغییرات قیمت سهام در بازار سرمایه تحت تاثیر اطلاعات مختلف و متنوعی است که از سوی شرکتها به بازار ارائه می شود. برخی از این اطلاعات منشاء پیش بینی و برآورد دارند از این رو در این تحقیق به مقایسه ضریب واکنش سود در شرکت هایی که پیش بینی سود توسط ...
farokh barzideh
doaj   +2 more sources

THE MODERATING ROLE OF INFORMATION ASYMMETRY ON EARNINGS PERSISTENCE AND EARNINGS RESPONSE COEFFICIENT

open access: yesJRAK
This study examines the effect of earnings persistence on earnings response coefficient with the role of information asymmetry as a moderating variable in strengthening or weakening its effect. The data used comes from the company's financial statements gathered from the Indonesia Stock Exchange website.
Dini Onasis, Jasman Jasman
openaire   +3 more sources

Pengaruh Aktiva Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Earnings Response Coefficient

open access: yesLawsuit, 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
doaj   +1 more source

Identifying and Ranking Factors Affecting Earnings Response Coefficient [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2022
One of the most critical questions after financial statements is why market responses differ from companies with almost similar statements. This research aims to answer this question by identifying factors affecting the earnings response coefficient.
Seyed Mohsen Mousavi   +4 more
doaj   +1 more source

Earnings Attributes and Cost of Equity [PDF]

open access: yesتحقیقات 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
doaj   +1 more source

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