This study aims to find out the impact of sales volatility, operating cash flow debt, and firm size on earnings persistence in agricultural sector companies listed Indonesia Stock Exchange for period 2009-2022. The sample this is 14 using purposive sampling method. type research quantitative research. analytical tool used was SPSS with multiple linear regression testing. results tests carried a...

Abstract. Empirical Bayes methods for Gaussian compound decision problems involving longitudinal data are considered. The new convex optimization formulation of the nonparametric (Kiefer-Wolfowitz) maximum likelihood estimator for mixture models is employed to construct nonparametric Bayes rules for compound decisions. The methods are first illustrated with some simulation examples and then wit...

The study aims to provide empirical evidence on the impact of corporate social responsibility (CSR) and accounting comparability (AC) earnings persistence (EP) in listed firms Vietnamese stock market. Data were collected from 76 companies that have disclosure financial statements, annual reports, CSR market period 2014 2017. used Generalized Method Moments (GMM) regression method evaluate corre...

Penelitian ini bertujuan untuk membuktikan adanya pengaruh komparabilitas akuntansi, tanggung jawab lingkungan, rasio kas, dan dividend yield terhadap kegigihan penghasilan. Populasi dalam penelitian adalah perusahaan yang beroperasi di industri terkenal. menggunakan data sekunder diambil dari laporan keuangan situs resmi masing-masing atau Website BEI. Sampel dengan teknik purposive sampling m...

The purpose of this paper is to improve our understanding the relationship between share price and accounting information. Much literature utilizes earnings number reflect firm value. However, revenue seems more relevant for high tech firms (Xu, Cai, & Leung, 2007), cash flow figures are informative internet companies (Romanova, Helms, Takeda, 2012). We build on notion that may map out diff...

this paper takes fundamental analysis research beyond the spatial and temporal bounds of previous studies. it was investigated that how detailed financial statement data enter the decisions of market makers by examining how current changes in the fundamental signals chosen can provide information on subsequent earnings changes. using tehran stock exchange’s firms data from 2003 to 2012, the rol...