Results 21 to 30 of about 7,374 (298)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
The Effect of Company Size, Company Growth, Earnings Growth, and Capital Structure on Earnings Response Coefficient [PDF]
, 2020 stock transactions. Earnings response coefficient shows the attitude of an investor’s transaction in profit expectancy before or after the publication of the company’s financial statement.
Sari, Ratih Tri Indah +3 more
core +1 more source
Bina Ekonomi, 2021 This study aims to investigate the effect of leverage, firm size, earnings growth, and earning persistence on earnings response coefficient. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2015 until 2019 and had positive earnings before tax.
Ferry Irawan, Lili Talpia
openaire +2 more sources
The impact of leverage on the earning response coefficients
International Journal of Research in Business and Social Science (2147- 4478), 2020 This study aims to examine whether there is an influence of leverage on earnings response coefficients with corporate governance as moderation. This study uses 108 data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year of observation 2016 to 2018.
Aulia Puspita Dewi +2 more
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
doaj +1 more source
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 +3 more sources
Earnings response coefficient: Applying individual and portfolio methods [PDF]
, 2017 This paper reports new findings from applying portfolio method, which shows a much bigger earnings impact on share prices (ERC) compared to the erstwhile reports of ERC using individual events, averaged over the sample.
Abdullah, Amalina +9 more
core +1 more source
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
doaj +1 more source