Jurnal Akuntansi dan Auditing Indonesia, 2009 The objective of this study is to examine factors affect earnings response coefficient consist of earnings persistence, capital structure, systematic risk (beta), earnings growth, and firm size (Scott, 2000).
Sri Mulyani +2 more
doaj
The relationship between the quality of earnings forecast with earnings response coefficient and concentration of ownership [PDF]
مطالعات 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 ...
farokh barzideh
doaj +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
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
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
PENGARUH KONSERVATISME AKUNTANSI, VOLUNTARY DISCLOSURE DAN UKURAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (Suatu Studi pada Perusahaan Sektor Pertambangan yang Listing di Bursa Efek Indonesia Tahun 2010-2014) [PDF]
, 2016 ABSTRAK Penelitian ini bertujuan untuk memberikan gambaran bagaimana konservatisme akuntansi, voluntary disclosure, ukuran perusahaan, dan earnings response coefficient pada perusahaan pertambangan yang listing di Bursa Efek Indonesia (BEI) periode 2010-
Denaya Ajeng Puspita Sari, 124020070
core
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
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
doaj +1 more source
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
Bina Ekonomi, 2021 This study aims to investigate the effect of leverage, firm size, earnings growth, and earning persistence on earnings response coefficient. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2015 until 2019 and had positive earnings before tax.
Ferry Irawan, Lili Talpia
openaire +2 more sources