This research aims to determine the impact of sustainability reports on Earnings Quality and Response Coefficient (ERC). The dependent variable was (ERC) independent used in this report. population were banking companies listed Indonesian Stock Exchange dan Shanghai for period 2020. sample 56 companies. analysis technique Partial Least Square (PLS). Data analyzed by SmartPLS program version 3. ...

This study aims to determine the effect of Company Ownership Structure on Profit Informative with Earnings Opacity as an intervening variable. The company's ownership structure is measured by looking at percentage controlling shareholders above 50%. informativeness earnings response coefficient (ERC). Meanwhile, opacity proxied smoothing using Eckel index. research population includes manufactu...

Increasing income and wealth inequality has led to renewed interest in understanding and explaining wealth and income distributions, and in particular the recent growth in their top shares (Piketty, 2014). The literature has largely emphasized the role of earnings inequality in explaining wealth inequality. Indeed, Bewley-Aiyagari economies, which focus on precautionary savings as an optimal re...

The purpose of this study is to obtain empirical evidence, examine and explain the effect companies that implement income smoothing towards market response, with voluntary disclosure as moderating variables. This uses secondary data 143 manufacturing go public in BEI (Indonesian Stock Exchange) during 2011-2015. research variables include an independent variable, response proxies by Earnings Re...

In this paper, I analyze intergenerational mobility of immigrants and natives in Germany. Using the German Socioeconomic Panel (GSOEP), I find intergenerational elasticities that range from 0.19 to 0.26 for natives and from 0.37 to 0.40 for immigrants. These elasticity estimates are lower than typically found for the U.S. and imply higher mobility in Germany than in the U.S. However, as in the ...

Previous literature studying analysts’ earnings forecasts examines their properties without considering firms’ response to analysts’ forecasts. This study improves upon previous research by considering firms’ earnings management with respect to analysts’ forecasts. I hypothesize that analysts understand firms’ earnings management practices, and incorporate firms’ expected behavior into their fo...

This study aims to analyze the effect of sustainability report disclosure on informativeness accounting earnings with foreign ownership as a moderating variable. The which is dependent variable in this research measured by Earning Response Coefficient (ERC) value. Sustainability independent SRDI value, namely index based GRI G4 for sample companies 2016 observation year and 2017-2019 using Stan...