Results 31 to 40 of about 126,297 (303)
Pengaruh Large Positive Abnormal Book-tax Differences Terhadap Persistensi Laba [PDF]
, 2014 The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence.
Martani, D. (Dwi) +1 more
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Revista 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
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Studies and Scientific Researches: Economics Edition, 2020 Earnings quality can be determined from the market or investor reaction to information in the published financial statements. But there are some factor, which can be considered to be biased for investors in determining their investment in a company ...
Olivia Christine Chandra +1 more
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Internal Versus External Equity Funding Sources and Earnings Response Coefficients [PDF]
SSRN Electronic Journal, 1997 Under the assumption that capital markets are imperfect due to transactions costs and investor-manager information asymmetries, internally generated funds should be less costly than funds raised by issuing shares (Myers and Majluf 1984). This suggests that the mix of firms' sources of shareholders equity should affect the discount rates the market ...
Park, C.W., Pincus, M.
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Jurnal Ilmiah Wahana Akuntansi, 2016 This study aims to examine the factors that influence the Earnings Response Coefficient on state-owned companies go public listed in Indonesia Stock Exchange.
Abdur Rahman Dalimunthe
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Do consistent CSR activities matter for firm value? [PDF]
, 2016 This paper investigates how investments in corporate social responsibility (CSR) activities affect firm value. We categorise firms’ CSR activities as strategic or opportunistic based on consistency, and analyse the differential value relevance effect. We
Alsaid, Loai
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ASPEK-ASPEK YANG BERDAMPAK KEPADA EARNINGS RESPONSE COEFFICIENT
Aliansi : Jurnal Manajemen dan Bisnis, 2022 Tujuan dari penelitian ini adalah untuk menganalisis pengaruh persistensi laba, struktur modal, ukuran perusahaan, dan risiko sistematik terhadap earnings response coefficient. Sampel yang digunakan sebanyak 11 perusahaan yang diperoleh dengan metode purposive sampling dari perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI selama ...
Puput Trisnayanti Inanto Putri +1 more
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Pengaruh Leverage Dan Profitabilitas Terhadap Earnings Response Coefficient
Moneter : Jurnal Ekonomi dan Keuangan, 2023 Tujuan dari penelitian ini untuk mengetahui pengaruh Leverage dan Profitabilitas terhadap Earnings Response Coefficient pada perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018.
null Elissa Putri Rosalia +2 more
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Investigating the Relationship between Default Risk and Earning Response Coefficient (ERC) [PDF]
بررسیهای حسابداری و حسابرسی, 2014 One of the factors that previous studies have identified as an influential factor in Earning Response Coefficient (ERC) is default risk. The purpose of this study is to investigate the relationship between default risk and Earnings Response Coefficient ...
Ali Ebrahimi Kordlar +1 more
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The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients [PDF]
International Journal of Management, Accounting and Economics, 2020 This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample
Yevilia Yevilia, Mukhlasin Mukhlasin
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