Results 11 to 20 of about 113,772 (288)
کیفیت سود، قیمت سهام، صنعت ساختمان، ضریب واکنش سود، جریان نقد عملیاتی. [PDF]
مطالعات تجربی حسابداری مالی, 2015 Because of specific characteristics of companies in specific industries such asconstruction industry, whose operation cycles are usually more than one fiscal year,there are different methods and policies for revenue recognition.
Hojat Saydi, Marjaneh movahedpour
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Review of Earnings Quality over the Business Cycle [PDF]
بررسیهای حسابداری و حسابرسی, 2014 According to international research and gap in internalinvestigations, this research examined the relationship between someaccounting earnings quality measures with overall economy in theyears between 2002 and 2012.
gholamreza karami, vahid eftekhari
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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.
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Earning on Response Coefficient in Automobile and Go Public Companies
Shirkah, 2017 This study aims to analyze factors that influence earnings response coefficients (ERC), simultaneously and partially, composed of leverage, the systematic risk (beta), growth opportunities (market to book value ratio), and the size of the firm (firm size)
Lisdawati Arifin
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The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments [PDF]
بررسیهای حسابداری و حسابرسی, 2016 The aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment.
Mohammad Imani Barandagh, Sohrab Abdi
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Accounting Earning Response Coefficient: Synthesis of Earning Responses
Atestasi : Jurnal Ilmiah Akuntansi, 2020 The research objective was to compare the value of the Earnings Response Coefficient (ERC) with the Accounting Earnings Response Coefficient (AERC). Research on earnings response has been carried out with mixed results using the Earnings Response coefficient.
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Earnings Persistence, Systematic Risk, Audit Quality, and Earnings Response Coefficient
, 2021 This study aimed to determine the influence of earnings persistence, systematic risk, and audit quality on earnings response coefficient. The samples of this study were from plantation sub-sector companies. The samples were taken from publicly listed plantation companies on the Indonesia Stock Exchange and Bursa Malaysia in 2013 2017.
Ticoalu, Nadya Yohane +1 more
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Jurnal Akuntansi, 2015 Penelitian ini bertujuan untuk menganalisis pengaruh ukuran kantor akuntan publik terhadap opini going concern dan earnings response coefficients (ERCs).
Augustpaosa Nariman
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Earnings response coefficients of OECD banks: tests extended to include bank risk factors [PDF]
, 2013 We investigate two issues: Do share prices of banks in European markets respond to unexpected accounting earnings disclosures? Are share prices as well as unexpected earnings changes correlated with bank-relevant risk factors?
Cheng, Fan Fah +2 more
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Review of earnings response coefficient studies
Corporate Ownership and Control, 2017 The importance of earnings response coefficient (ERC) research arises mainly from the need to enhance confidence of a firm’s stakeholders in accounting information announcements, especially the equity investors, enabling them to make informed stock decisions.
Ahmed Al-Baidhani +4 more
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