Results 251 to 260 of about 114,248 (287)

Weather effects on earnings response coefficients: international evidence

Asia-Pacific Journal of Accounting & Economics, 2013
We examine the relationship between weather effects and investor response to a firm's quarterly earnings announcements using data from 20 countries. Our results show that market cumulative abnormal returns are associated with unexpected earnings and with weather measures.
Lu, Chien-Ju   +2 more
openaire   +4 more sources

Earnings response coefficient: Evidence from Indonesia

2021
This study examines whether market reactions to earnings announcements vary in the infrastructure, utilities, and transportation industry. Specifically, this study investigates the effect of growth opportunity, leverage, and financial quality on the earnings response coefficient.
null Cahyaningsih, P. Hanifa
openaire   +1 more source

Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients

Review of Accounting Studies, 2003
We show that firms reporting sustained increases in both earnings and revenues have (1) higher quality earnings and (2) larger earnings response coefficients (ERCs) in comparison to firms reporting sustained increases in earnings alone. With respect to earnings quality, firms with revenue-supported increases in earnings have more persistent earnings ...
Aloke Ghosh, Zhaoyang Gu, Prem C. Jain
openaire   +1 more source

Pengaruh leverage dan profitabilitas terhadap earning response coefficient

Jurnal Ilmu Multidisplin, 2022
Penelitian ini menganalisis pengaruh profitabilitas, leverage terhadap Earnings Response Coefficient. Koefisien respon laba merupakan indikator kualitas laporan keuangan yang dihitung berdasarkan reaksi investor terhadap perubahan harga saham atas informasi laba akuntansi.
Renil Septiano   +2 more
openaire   +1 more source

Earnings response coefficient in the MENA region

Applied Economics Letters, 2017
This article documents the earnings response coefficient (ERC) for nonfinancial firms listed in the Middle East and North Africa region during the period between 2003 and 2013.
Omar Farooq   +2 more
openaire   +1 more source

Earnings Response Coefficient Models: Synthesis and Extensions

SSRN Electronic Journal, 1992
We provide a rigorous and comprehensive set of derivations of earnings response coefficient models in levels and changes forms. Reverse return coefficient models are also derived. The models all are variants on the present value of dividends model of stock prices. Most of these models do not appear in the literature or appear only implicitly.
Nandkumar Nayar, Michael S. Rozeff
openaire   +1 more source

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