The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients [PDF]
International Journal of Management, Accounting and Economics, 2020 This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample
Yevilia Yevilia, Mukhlasin Mukhlasin
doaj
The Relationship between Board Structure and Information Content of Accounting Earnings [PDF]
مطالعات تجربی حسابداری مالی, 2011 The primary objective of this study is to show that board structure affects the value relevance of earnings. The role of board structure is to reduce the conflicts of interests between shareholders and managers.
Rooholah Sedighi
doaj
Faktor–faktor Yang Mempengaruhi Sensitivitas Laba Pada Industri Barang Konsumsi Di Indonesia [PDF]
, 2012 The purpose of this study was to analyze the influence of conservative financial statements, thecompany's life cycle, earnings growth, dividend payout ratio, default risk and size of the company'searnings response coefficients in the Consumer Goods ...
Romanda, C. (Candra)
core
Advanced Sustainable Systems, EarlyView.This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour +3 more
wiley +1 more source
Book Tax Differences dan Kualitas Data [PDF]
Jurnal Akuntansi Multiparadigma, 2015 This study aims to obtain emprical evidence about differences in accounting profit and taxable income (book tax differences)is proxied by permanent differences and temporary differences on earnings quality proxied by earnings response coefficients (ERC ...
Diana Sari, Ina Desna Dwi Lyana
doaj
Analysis of the conceptual model of indicators affecting financing in crisis conditions: Insights from Covid-19 Pandemic and sanction [PDF]
راهبرد مدیریت مالیOne of the key factors for the development and stability of countries' economies is the creation of a suitable financing system for companies. The financing system of the companies should be updated and optimized should provide an appropriate response in
sajad Veisi +3 more
doaj +1 more source
Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich +3 more
wiley +1 more source
Relationship between Investment Opportunities and Earnings in according to Companies Life Cycle [PDF]
مطالعات تجربی حسابداری مالی, 2012 Intrinsic value of a company depends on its financial and investment decisions. Companies with different investment opportunities are priced different in the market.
Mona Abednazari +2 more
doaj
Faktor-Faktor Yang Mempengaruhi Earnings Response Coeficient Pada Perusahaan Yang Terdaftar Di Bursa Efek Jakarta [PDF]
, 2007 The objective of this study is to examine factors affect earnings response coefficient consist of earnings persistence, capital structure, systematic risk (beta), earnings growth, and firm size (Scott, 2000).
Andayani, A. (Andayani) +2 more
core
Cuban immigrants in the United States: what determines their earnings distribution? [PDF]
, 2016 Este artículo analiza la distribución de ingresos condicionales de los inmigrantes cubanos en los Estados Unidos usando OLS y analizando una Regresión Cuantílica.
Cattan +4 more
core +5 more sources