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The effect of internal control on earnings response coefficient [PDF]
Asian Journal of Accounting ResearchPurpose The purpose of this paper is to investigate the effect of internal control (IC) on earnings quality from the perspective of the capital market. Specifically, it examines the effect of IC on earnings response coefficients.
Zhiqiang Liu +2 more
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The Effect of Financial Leverage on Earnings Response Coefficient [PDF]
مطالعات 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. consider the capital structure and leverages of the firms when reacting to the good and bad news caused by revealing the ...
Mohsen Khoshtinat +1 more
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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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Identifying and Ranking Factors Affecting Earnings Response Coefficient [PDF]
Iranian 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
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The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients [PDF]
بررسیهای 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 period from 1380 to 1387 are selected. SPSS software is applied to estimate regressions models. The
kambiz korani
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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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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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