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...

We conduct a laboratory experiment to study how advice affects the gender gap in the entry into a real-effort tournament. Our experiment is motivated by the concerns raised by approaching the gender gap through affirmative action. Advice is given by subjects who have already had some experience with the participation decision. We show that advice improves the entry decision of subjects, in that...

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...

This study investigates the impact of reporting comprehensive income and other through performance or equity statements on firms' earnings management selective sale available-for-sale (AFS) securities. The objective is to explore how Canadian firms can improve transparency by altering managers' accounting behavior switching from statements. used a difference-in-differences method in quasi-exper...

Researchers who study violence against women often face problems when trying to understand the causes of individual changes in the context of group differences, targeted interventions, and institutional shifts. The authors explore these problems through research on the connections among women's earnings, welfare, and protection orders. The authors use multigroup, piecewise, latent growth curve ...

the purpose of this research is to investigate the relationship between earnings variabilityand earnings forecast using neural networks in companies listed on tehran stock exchange. theresearch is of the library and analytical-causal study type, and is based on panel data analysis andneural networks. in this research, financial information of 98 companies from 19 industries intehran stock excha...

W examine the extent to which employment horizon concerns affect the relative emphasis on financial versus nonfinancial performance measures in annual bonus plans. We argue that managers of loss-making firms are likely to voluntarily or forcibly depart in the near future and, consequently, have a shorter employment horizon. Loss-making firms then need to increase the emphasis on forward-looking...