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VOLUNTARY DISCLOSURE, EARNINGS RESPONSE COEFFICIENT AND EARNINGS PERSISTENCE
Jurnal Reviu Akuntansi dan Keuangan, 2020 One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, include good earnings quality.
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An empirical study of the earnings–returns association: an evidence from China’s A-share market
Future Business Journal, 2020 This paper aims to investigate the returns–earnings association in the context of the Chinese capital market. Previously, the investigations brought about disputable outcomes concerning the handiness of models utilizing earnings levels or earnings ...
Fahd Alduais
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Effects of Management Earnings Forecasts on Future earnings response coefficient
مجله دانش حسابداری, 2012 Management earnings forecasts and their characteristics may provide a signal about managers’ private information and/or confidence in their assertions. The signal allows investors to understand the relationship between management forecasts and future earnings better, taking investors to price securities accordingly.
Ali Rahmani +2 more
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Do consistent CSR activities matter for firm value? [PDF]
, 2016 This paper investigates how investments in corporate social responsibility (CSR) activities affect firm value. We categorise firms’ CSR activities as strategic or opportunistic based on consistency, and analyse the differential value relevance effect. We
Alsaid, Loai
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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.
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The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
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The effect of stock market pressure on the tradeoff between corporate and shareholders’ tax benefits
China Journal of Accounting Research, 2015 The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits.
Ming-Chin Chen
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Analyzing Earnings Response Coefficient
IJEBD (International Journal of Entrepreneurship and Business Development)Purpose: This study examines how capital structure, default risk, and earnings volatility affect the Earnings Response Coefficient (ERC) of property and real estate firms listed on the Indonesia Stock Exchange (BEI) from 2019 to 2024, with profitability as a moderating factor. Design/methodology/approach: The study included 92 property and real estate
Putri Irene s, Atik Djajanti
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ASPEK-ASPEK YANG BERDAMPAK KEPADA EARNINGS RESPONSE COEFFICIENT
Aliansi : Jurnal Manajemen dan Bisnis, 2022 Tujuan dari penelitian ini adalah untuk menganalisis pengaruh persistensi laba, struktur modal, ukuran perusahaan, dan risiko sistematik terhadap earnings response coefficient. Sampel yang digunakan sebanyak 11 perusahaan yang diperoleh dengan metode purposive sampling dari perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI selama ...
Puput Trisnayanti Inanto Putri +1 more
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Pengaruh Leverage Dan Profitabilitas Terhadap Earnings Response Coefficient
Moneter : Jurnal Ekonomi dan Keuangan, 2023 Tujuan dari penelitian ini untuk mengetahui pengaruh Leverage dan Profitabilitas terhadap Earnings Response Coefficient pada perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018.
null Elissa Putri Rosalia +2 more
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