Results 21 to 30 of about 126,297 (303)
EARNINGS RESPONSE COEFFICIENTS IN THE GREEK MARKET
Journal of Business Economics and Management, 2013 The paper explores the relationship between accounting information and stock returns of the companies listed on the Athens Stock Exchange (ASE) in the period 1998–2008. Publicly available financial data on the companies included in the ASE during 1998–2008 have been collected and processed.
Maditinos, Dimitrios I. +3 more
openaire +4 more sources
Accounting Earning Response Coefficient: Synthesis of Earning Responses
Atestasi : Jurnal Ilmiah Akuntansi, 2020 The research objective was to compare the value of the Earnings Response Coefficient (ERC) with the Accounting Earnings Response Coefficient (AERC). Research on earnings response has been carried out with mixed results using the Earnings Response coefficient.
openaire +1 more source
Earnings Persistence, Systematic Risk, Audit Quality, and Earnings Response Coefficient
, 2021 This study aimed to determine the influence of earnings persistence, systematic risk, and audit quality on earnings response coefficient. The samples of this study were from plantation sub-sector companies. The samples were taken from publicly listed plantation companies on the Indonesia Stock Exchange and Bursa Malaysia in 2013 2017.
Ticoalu, Nadya Yohane +1 more
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Determinants analysis of earnings response coefficient: Empirical study in Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2020 This study aims to analyze determinants of earnings response coefficient. Independent variables used in this research are company size, company’s growth, profitability and financial leverage while the dependent variable is earnings response coefficient.
Sintya Puspita Dewi +1 more
doaj +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2022 This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange period 2014-2018. The sample was determined using purposive sampling method. The samples obtained was 30 companies with 150 observations.
Yuniar Sarahwati, Iwan Setiadi
doaj +1 more source
Earnings quality before and after the implementation of PSAK 69 [PDF]
Accounting, 2021 PSAK 69 Agriculture regulates the accounting treatment of agricultural activities in Indonesia. The measurement of biological assets is the most important part of the arrangement of PSAK 69.
Noviari, Naniek +2 more
doaj +1 more source
CECCAR Business Review, 2022 This study aims to determine whether disclosure of the economic, environmental and social dimension in sustainability reporting by the company affects the earnings response coefficient.
Kezia Nabella KUSUMA +1 more
doaj +1 more source
Review of earnings response coefficient studies
Corporate Ownership and Control, 2017 The importance of earnings response coefficient (ERC) research arises mainly from the need to enhance confidence of a firm’s stakeholders in accounting information announcements, especially the equity investors, enabling them to make informed stock decisions.
Ahmed Al-Baidhani +4 more
openaire +1 more source
VOLUNTARY DISCLOSURE, EARNINGS RESPONSE COEFFICIENT AND EARNINGS PERSISTENCE
Jurnal Reviu Akuntansi dan Keuangan, 2020 One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, include good earnings quality.
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Manajemen Laba melalui Aktifitas Riil terhadap Koefisien Respon Laba [PDF]
, 2017 The objective of this research is to examine and analyze the impact of companies applying earnings management through real activities, both simultaneously and partially, toward earnings response coefficient.
DARMA, S. S. (SAPTA)
core +2 more sources