The background of this research is some the results previous regarding informativeness value profit (value relevance). objective to find empirical evidence influence enterprise risk management and intellectual capital on earnings response coefficient. study uses size industry type control variables with multiple linear regression data analysis techniques. sample 143 companies purposive sampling...

Earnings non-synchronicity captures the extent to which firm-specific factors determine a firm’s earnings, and has important implications to a firm’s information environment. Prior research shows that high earnings non-synchronicity impedes corporate outsiders’ information processing. Given managers generally possess superior information about their firms’ unique operating and reporting strateg...

We link information on the current earnings of college graduates from many cohorts to their highschool records, their detailed college records and their demographics to infer the impact of college major on earnings. We develop an estimator to handle the potential for non-response bias and identify non-response using an affinity measure – the potential respondent’s link to the organization condu...