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
CEO pay, shareholder returns, and accounting profits [PDF]
, 2000 We assess the impact on CEO pay (including salary, cash bonus, and benefits in kind) of changes in both accounting and shareholder returns in 99 British companies in the years 1972-89.
Baker George P. +20 more
core +3 more sources
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
Mild Focal Cooling Decouples Dendrites to Reconfigure Cortical Output
Advanced Science, EarlyView.Mild cooling of the cortical surface selectively modulates apical dendritic excitability, plasticity, and somato‐dendritic coupling, while uncoupling these effects from basal dendrites, and reshapes apical‐driven responses in barrel cortex during whisker touch.
Meisam Habibi Matin +2 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
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
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
core +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