Results 51 to 60 of about 6,577 (259)
PENGARUH ADOPSI PSAK NO.24 TERHADAP EARNINGS RESPONSE COEFFICIENT
Jurnal Akuntansi dan Auditing, 2012 This study aims to analyze the influence of PSAK No.24(Revisi 2004) adoption on earningsresponse coefficient (ERC). This study focuses discussion on the differences of ERC between theperiod before to the period after the adoption, the influence of ...
Ilha Refyal, Dwi Martani
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Ex‐Ante Assessment of Farm Resilience to Institutional Shocks: A Modeling Approach
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Using the agent‐based model SWISSland, we simulate farm‐level responses and interactions under two institutional shocks: tariff reductions and direct payment reductions. Using a framework we developed, we assess resilience capacities, resilience attributes, and the provision of private and public goods, following the shock.
Nadja El Benni, Gabriele Mack
wiley +1 more source
Refleksi Perataan Laba terhadap Respon Pasar
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 The purpose of this study is to obtain empirical evidence, examine and explain the effect of companies that implement income smoothing towards the market response, with voluntary disclosure as moderating variables.
Ratna Wijayanti Daniar Paramita
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rational actors constantly incorporate information into their decision‐making behavior. Since there is often a time lag between the announcement of a policy and its implementation, an important question arises: when do rational actors incorporate new information into their market behavior, at the announcement or at the implementation of a ...
Tim Ölkers, Oliver Mußhoff
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The Effect of SNAP Purchasing Power on Diet Quality
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Supplemental Nutrition Assistance Program (SNAP) benefits millions of eligible low‐income Americans by increasing access to food, helping to reduce food insecurity. Previous studies have documented that the geographical variation in local food prices leads to significant differences in SNAP's purchasing power.
Farah Khan, Augustine Denteh
wiley +1 more source
Jurnal Akuntansi dan Keuangan, 2015 This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition.
Windy Puspita Dewi, Antonius Herusetya
doaj
Financial Information Transparency and Informativeness Content of Earnings [PDF]
مجله دانش حسابداری, 2012 The purpose of this study is to examine the relationship between informativeness of earnings as proxy for earning-return relationship and levels of transparency of financial information in Iran.
Alireza Mehrazeen +2 more
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How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Investors’ response on the deviation between quarterly and annual earnings
SHS Web of Conferences, 2017 Despite the benefits of timely information, concerns have been raised on the reliability of the quarterly accounts. The occurrence of deviation between audited annual accounts and cumulative quarterly accounts indicates the misstatements in the latter ...
Saidin Saidatunur Fauzi +3 more
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Earnings Persistence and Market Reaction to Earnings in the International Insurance Industry
RAC: Revista de Administração Contemporânea, 2021 Objective: this paper analyses the earnings persistence and market reaction to earnings in the international insurance industry. Methods: the analysis considers a sample of 307 listed international insurance companies from 2004 to 2019 and assesses ...
Renê Coppe Pimentel
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