Earnings Persistence In Affecting Stock’s Prices Of Malaysia And Indonesia Manufacturing Companies

The users of financial reports usually use the information current earnings to predict future earning so that quality are can reflect continuity in future..
 This study takes company samples manufacturing companies, both which listed Indonesia’s stock exchange as well Malaysia’s yeas 2014 – 2017 by using regression and intervening analysis. results this operating cash flow cannot affect earnings’ persistence Indonesia but it Malaysia, book tax differences debt level an & could prices Malaysia Operating with Earning Persistence variable for companies Malaysia.
 Research Limitations/implications: Adj R square value is very low be compared between Practical Implication: result would beneficial researchers who eager analyse similar against different countries.