Results 81 to 90 of about 126,297 (303)

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

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), Darwanis, D. (Darwanis), Siswar, D. (Dana)   +2 more
core   +1 more source

AI in chemical engineering: From promise to practice

AIChE Journal, EarlyView.
Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew, Ronnie Andersson, Thomas Bierweiler, Patrik Ryttestal, Torsten Wik   +4 more
wiley   +1 more source

Pengaruh Informasi Laba Terhadap Koefisien Respon Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2011-2014) [PDF]

, 2016
The purpose of this research is to examine and analyze the influence of the net income (PEPS) and income from operating activities (POP) to earnings response coefficient manufacturing company in 2011-2014.
Daud, R. M. (Rulfah), Sari, N. L. (Novi)
core  

Analyst vs. Market Forecasts of Earnings Management to Avoid Small Losses [PDF]

, 2012
Burgstahler and Eames (2003) present evidence that analysts commonly anticipate earnings management to avoid small losses, but often incorrectly predict its occurrence. Here we consider whether the market\u27s behavior mimics that of analysts.
Abarbanell, Athanasakou, Ball, Bartov, Beaver, Bonini, Burgstahler, Burgstahler, Das, Dechow, DeGeorge, Durtschi, Eames, Easton, Fama, Francis, Gore, Gu, Hayn, Hermann, Hughes, Hughes, Jacob, Kang, Kasznik, Keung, Lim, Noreen, Petersen, Pinello, Simon, Strong   +31 more
core   +2 more sources

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

American Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin, Wen You, Annie Reid, Kathleen Porter, Brittany Kirkpatrick, Jamie Zoellner   +5 more
wiley   +1 more source

Analisis Pengaruh Kualitas Laba Terhadap Nilai Perusahaan

Finansia, 2018
The information of earnings contained in the financial statement is expected to minimize the interest conflicts occuring within agency theory. This study aims to obtain empirical evidence related to the influence of earnings quality on firm value. The
esty apridasari
doaj   +1 more source

PENGARUH PERSISTENSI LABA, BETA, DAN CORPORATE SOCIAL RE-SPONSIBILITY DISCLOSURE TERHADAP EARNINGS RESPONSE COEF-FICIENT PADA PERUSAHAAN JASA DI BURSA EFEK INDONESIA

Jurnal Akuntansi Kontemporer, 2020
Every company in developing a business has two alternatives, namely funding from creditors and investors. Investors need information about the company in making investment decisions.
Riyanto Adiguna Wardaya, Lindrawati Lindrawati   +1 more
doaj   +1 more source

PENGARUH VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT

Jurnal Reviu Akuntansi dan Keuangan, 2018
This study aims to examine and obtain empirical evidence on the effects of voluntary disclosure of earnings response coefficient. Research conducted at the manufacturing companies listed in Indonesia Stock Exchange. The results showed that the voluntary disclosure significant effect on earnings response coefficient.
openaire   +2 more sources

Inflation, Race, and Legislation—The Erosion in the Real Value of Monetary Compensation for Miners' Occupational Lung Disease in South Africa, 1973–2024

American Journal of Industrial Medicine, EarlyView.
ABSTRACT Background For much of the 20th century, the South African mining industry had a statutory compensation system for pneumoconiosis and tuberculosis characterized by gross racial inequality. This study examines the impact of inflation over the period 1973–2024 on the real value of miners' lung disease compensation, including the effect of the ...
Martin Nicol, Jim teWaterNaude, Barry Kistnasamy, Rodney Ehrlich   +3 more
wiley   +1 more source