Results 31 to 40 of about 7,374 (298)
Modeling factors affecting the corporate profit response coefficient by combining behavioral finance components [PDF]
ارزش آفرینی در مدیریت کسب و کارThe 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
Pengaruh Konservatisme Terhadap Earnings Response Coefficient [PDF]
, 2021 Tujuan penelitian ini untuk mendapatkan bukti empiris tentang pengaruh konservatisme terhadap earnings response coefficient. Konservatisme diukur dengan menggunakan metode pengukuran net asset yaitu menggunakan rasio market to book.
Kuntum Chairunnisa
core
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
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 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
Pengaruh Investment Opportunity Set dan Mekanisme Corporate Governance terhadap Kualitas Laba
Jurnal 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
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
Meta Analisis: Beberapa Variabel yang Memengaruhi Earnings Response Coefficient (ERC)
, 2023 An increase in the number of capital market investors indicates an increasing need for financial information, especially earnings information in which its quality can be measured through earning response coefficient (ERC).
Limtaroli, Cindy +7 more
core +1 more source
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
doaj +1 more source
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
doaj +1 more source