Results 1 to 10 of about 113,654 (170)
Earnings response coefficients in the Greek market
Journal of Business Economics and Management, 2013 The paper explores the relationship between accounting information and stock returns of the companies listed on the Athens Stock Exchange (ASE) in the period 1998–2008.
Dimitrios I. Maditinos +3 more
doaj +4 more sources
Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1 [PDF]
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 +2 more sources
The Investigation Relation between Revenue Growth Sustained earnings with, Earnings response coefficients [PDF]
بررسیهای حسابداری و حسابرسی, 2011 This study investigates the relation between earnings growth supported by revenue growth and earnings response coefficient in firms listed with Tehran stock exchange. To test these hypotheses we use multiple regressions for which 95 sample firms over the
kambiz korani
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Accounting Earnings Response Coefficient: Is the Earning Response Coefficient Better or Not [PDF]
The Journal of Asian Finance, Economics and Business, 2020 The study aims to compare whether using Earnings esponse Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient value. Also, the study seeks to explain the effect of company characteristics and corporate governance on AERC through voluntary ...
Ratna Wijayanti Daniar PARAMITA +3 more
openaire +1 more source
Earnings quality before and after the implementation of PSAK 69 [PDF]
Accounting, 2021 PSAK 69 Agriculture regulates the accounting treatment of agricultural activities in Indonesia. The measurement of biological assets is the most important part of the arrangement of PSAK 69.
Noviari, Naniek +2 more
doaj +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2022 This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange period 2014-2018. The sample was determined using purposive sampling method. The samples obtained was 30 companies with 150 observations.
Yuniar Sarahwati, Iwan Setiadi
doaj +1 more source
The Impact of Banking Crisis on the Income Distribution of Different Income Classes [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2023 The present study aimed to explore the impact of banking crisis on income distribution among various income classes in 60 world countries during 1990–2020.
Zahra Sheikhali Zadeh +3 more
doaj +1 more source
The Effect of Financial Statement Comparability on Future Earnings Response Coefficients [PDF]
بررسیهای حسابداری و حسابرسی, 2016 The purpose of this research is to determine the effect of comparability as one of the qualitative characteristics of financial reporting on future earnings response coefficients. The future earnings response coefficients have been used as a criterion to
Dariuosh Foroghi, Peyman Ghasemzad
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PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS RESPONSE COEFFICIENT
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura), 2023 This study aimed to examine the effect of Corporate Social Responsibility (CSR) disclosure on the Earnings Response Coefficient (ERC). This study uses Bank Central Asia reporting and other supporting data for the 2012-2021. The results of this study found that CSR disclosure in the annual report and sustainability report of Bank Central Asia did not ...
Ariya Sapta Putra +3 more
openaire +1 more source
Investigating the Relationship between Default Risk and Earning Response Coefficient (ERC) [PDF]
بررسیهای حسابداری و حسابرسی, 2014 One of the factors that previous studies have identified as an influential factor in Earning Response Coefficient (ERC) is default risk. The purpose of this study is to investigate the relationship between default risk and Earnings Response Coefficient ...
Ali Ebrahimi Kordlar +1 more
doaj +1 more source