Results 21 to 30 of about 6,577 (259)

THE DETERMINANS OF EARNINGS RESPONSE COEFFICIENT: An Empirical Study for The Real Estate and Property Companies Listed on The Indonesia Stock Exchange

open access: yesAccounting 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

The Effect of Earning and Information Quality on Stock Trading [PDF]

open access: yesIranian 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

Modeling factors affecting the corporate profit response coefficient by combining behavioral finance components [PDF]

open access: yesارزش آفرینی در مدیریت کسب و کار
The aim of this research is to model the factors affecting the profit response coefficient of companies by combining behavioral finance components using the structural equation method.
Mansour Moghdisi   +2 more
doaj   +1 more source

Determinants analysis of earnings response coefficient: Empirical study in Indonesia

open access: yesJurnal 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

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 مدیریت خوش بینانه است با شرکت هایی که پیش بینی سود آنها بدبینانه است پرداخته شد تا مشخص شود که واکنش ...
farokh barzideh
openaire   +2 more sources

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2014-2018

open access: yesKompartemen: 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]

open access: yesAccounting, 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

Pengaruh Investment Opportunity Set dan Mekanisme Corporate Governance terhadap Kualitas Laba

open access: yesJurnal Akuntansi Kontemporer, 2017
Important information in a company is information about the company’s profit. The objective study is looking for the influence of Investment opportunity set and corporate governance mechanism at consists of the audit committee, institutional ownership
Reynard Xaverius Talatas
doaj   +1 more source

The Effect of Economic, Environmental and Social Dimension Disclosure in Sustainability Report on Earnings Response Coefficient. Study of Banks in Indonesia, Malaysia and Thailand

open access: yesCECCAR 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

MARKET REACTION TO ANNUAL EARNINGS INNOVATIONS AND ALTERNATIVE TIME-SERIES ASSUMPTIONS: EVIDENCE OF THE BRAZILIAN MARKET

open access: yesRevista de Contabilidade e Organizações, 2015
This paper analyses the market reaction to earnings innovations under a high interest rate condition and different time-series assumptions for reported earnings.
Renê Coppe Pimentel, Iran Siqueira Lima
doaj   +1 more source

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