Pengaruh Risiko Sistematis Terhadap Pengungkapan Corporate Social Responsibility Serta Dampaknya Terhadap Pertumbuhan Laba Dan Koefisien Respon Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) [PDF]
, 2013 The objective of the study is to examine (1) the influence of systematic risk on corporate social responsibility (CSR) disclosure; (2) the influence of systematic risk and CSR disclosure on earnings growth simultaneously; (3) the influence of systematic ...
Andina, A. (Arie) +2 more
core +1 more source
Tax Policy and Farm Organization
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley +1 more source
The Effect of Profit Sensitivity Dimensions (Earnings Response Coefficient, Returns Abnormal Fluctuations and Earning Prediction Error) on Board of Director’s Compensation [PDF]
تحقیقات مالی, 2017 To create interests alignment between the owner and the manager, accurate index of performance should be usedas the rewarding criterion. One of the important indexes for performance measurement purposes in rewarding plans is the profit sensitivity, so ...
Sayed Ali Vaez +2 more
doaj +1 more source
PENGARUH KOMPONEN LABA PERMANEN, LABA TRANSITORI, DAN LABA AGREGAT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Sub Sektor Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) [PDF]
, 2018 ABSTRAK Laporan laba rugi merupakan salah satu informasi yang sangat penting bagi investor, karena berisi informasi tentang hasil operasi atau kinerja perusahaan selama periode tertentu. Informasi yang disajikan dalam laporan laba rugi harus memiliki
Anggie Maulinda Taufik, 144020098 +2 more
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
PENGARUH PERSISTENSI LABA, STRUKTUR MODAL, AKUNTANSI KONSERVATIF DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013) [PDF]
, 2015 The purpose of this research is to examine and analyze the influence of the relationship of earnings persistence, capital structure, conservative accounting, size of the company to earnings response coefficient manufacturing company in 2010-2013.
ULFA MAISARI
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley +1 more source
The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [PDF]
مطالعات تجربی حسابداری مالی, 2015 This research investigates the impact of accounting conservatism on the stock market’s valuation of nonrecurring gains and losses. The sample is comprised of 126 publicly traded firms listed in Tehran Stock Exchange (TSE) during 1386-1392.
Mohammad Hossein Safarzadeh +1 more
doaj +3 more sources
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 2019 This study is aimed to examine the effect of income smoothing, dividend policy, leverage and firm size on earnings response coefficient and future earnings response coefficient. The population used in this study are all non:financial companies listed in Indonesia Stock Exchange.from 2007 until 2013.
Amrie Firmansyah, Vinola Herawaty
openaire +2 more sources
PENGARUH KONSERVATISME LABA, VOLUNTARY DISCLOSURE DAN KETEPATAN WAKTU (TIMELINESS) LAPORAN KEUANGAN TERHADAP EARNINGS RESPONSE COEFFICIENT (Suatu Studi pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Tahun 2010-2013) [PDF]
, 2015 ABSTRAK Penelitian ini bertujuan untuk memberikan gambaran bagaimana konservatisme laba, voluntay disclosure, ketepatan waktu (timeliness) laporan keuangan dan earnings response coefficient pada perusahaan manufaktur yang listing di Bursa Efek Indonesia
Irna Rezania, 124020420
core