The aim of this research was to determine the impact of voluntary information disclosure on informational content of share price. In this regard, future earnings response coefficient was used to determine the informational content of the share price about the future income information. Furthermore, share price synchronicity was used to evaluate the informational content of the share price about...

This research aims to determine the influence of accounting conservatism, sharia-based social performance disclosure and company size both partially simultaneously against earnings response (earnings coefficient). Empirical study Sub- sector property Real Estate companies registered in ISSI on Indonesia Stock Exchange period 2015-2018. The method used is descriptive verification with quantitati...

Earnings nonresponse in the Current Population Survey (CPS) is about 30% in the monthly surveys and 20% in the annual March surveys. Half of CPS earnings records rely on “proxy” respondents, among whom nonresponse is particularly high. Even if nonresponse is random, severe bias attaches to wage equation coefficient estimates on non-match (and some imperfectly matched) imputation attributes. If ...

the purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. the research was conducted with 158 accepted companies and 948 firm-year observations from iran stock market. empirical studies were conducted based on hypothesis by value added intellectual coefficient as measures of intellectual capital and taking absolute value of...

The purpose of this paper is to better understand how financial markets use depreciation information that appears in the financial statements . When computing depreciation expense, a firm has discretion in its choice of depreciation method and this choice can impact the amount of depreciation expense and therefore reported earnings. Ceteris paribus, we claim that a firm which reports a low depr...

This research has detected that the effect of audit switching and foreign ownership Earnings Reponse Coefficient. type is an empirical study. Dataobtained from Indonesia Stock Exchange web www.idx.co.id www.yahoofinance.com with purposive sampling method a total 211 companies in 2014-2017 period. And analysis this study multiple linear regression method. Based on results hypothesis testing show...

Is Earnings Nonresponse Ignorable? Earnings nonresponse in the Current Population Survey is roughly 30% in the monthly surveys and 20% in the annual March survey. Even if nonresponse is random, severe bias attaches to wage equation coefficient estimates on attributes not matched in the earnings imputation hot deck. If nonresponse is ignorable, unbiased estimates can be achieved by omitting impu...