Results 71 to 80 of about 7,374 (298)

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, Malek Mazrah, Ibrahim Daing Nasir, Kee Phua Lian   +3 more
doaj   +1 more source

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.
openaire   +3 more sources

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

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, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

Pengaruh Pengungkapan Islamic Social Reporting terhadap Earnings Response Coefficient

Jurnal Ekonomi Akuntansi dan Manajemen, 2017
This study examines the relationship between Islamic Social Reporting (ISR) disclosure that is published in annual report and informativeness of earnings (as measured by Earnings Response Coefficient/ERC).
Ari Sita Nastiti
doaj   +1 more source

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, Orkhan Sariyev, Mohammad Ariful Islam, Manfred Zeller   +3 more
wiley   +1 more source

Pengaruh Leverage, Firm Size, Timeliness dan Systematic Risk terhadap Earnings Response Coefficient pada Perusahaan Perbankan [PDF]

, 2021
Earnings Response Coefficient is a known market reaction from earnings information announced by the company to the public. The market reaction is in the form of a coefficient value that is useful to assist investors in predicting the profits that will be
Ranahadaya, Fitrah Aisyah
core  

Drivers of Farmers' Contract Compliance Behavior: Evidence From a Case Study of Dangote Tomato Processing Plant in Northern Nigeria

Agribusiness, EarlyView.
ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar, Sanzidur Rahman, Giacomo Zanello   +2 more
wiley   +1 more source

The Effect of Earnings Persistence and Leverage on the Earnings Response Coefficient

Indonesian Interdisciplinary Journal of Sharia Economics
This study examines the influence of earnings persistence and leverage on the earnings response coefficient (ERC) in basic materials sector companies of the Indonesian Stock Exchange (IDX) during the period 2021-2023.
Althafani Dyah Istiningtyas
doaj   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

Faktor – Faktor Yang Memengaruhi Earnings Response Coefficient

Jurnal Paradigma Akuntansi, 2022
The purpose of this study is to analyze the influence of Firm Size, Profitability, Leverage, and Company's Growth on Earnings Response Coefficient (ERC). This study uses 180 data samples of manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. The sampling techniques used by using purposive sampling.
openaire   +2 more sources