Results 21 to 30 of about 114,248 (287)

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.
openaire   +2 more sources

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
doaj   +1 more source

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
core   +1 more source

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, Nazanin Bashiri Manesh, Seyedeh Smaneh Shahrokhi   +2 more
openaire   +2 more sources

The growth companies puzzle: can growth opportunities measures predict firm growth? [PDF]

, 2011
While numerous empirical studies include proxies for growth opportunities in their analyses, there is limited evidence as to the validity of the various growth proxies used.
Brealey R. A., Brealey R. A., Brealey R. A., Brealey R. A., Dechow P. M., Dimson E., Eddie Jones, Ian R.C. Hirst, Jensen M., Jo Danbolt, Kester W. C., Ottoo R. E., Pilotte E., Rozeff M. S.   +13 more
core   +1 more source

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.
openaire   +3 more sources

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
doaj   +1 more source

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
openaire   +2 more sources

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, Natali Yustisia   +1 more
openaire   +1 more source

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, null Dirvi Surya Abbas, null Ahmad Jayanih   +2 more
openaire   +1 more source