How Quarterly Reports Support the Market

نویسندگان

چکیده

This study aims to determine the effect of profitability, capital structure and liquidity on earnings response coefficient (ERC). The data used as research objects are 100 manufacturing companies listed Indonesia Stock Exchange in 2021. results revealed that profitability have a positive influence ERC, while does not affect ERC. value has market reactions making decisions invest. high company’s indicates assets easily sold or liquid, company can pay off its short-term debt well. Capital ERC because information provided is irrelevant.

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ژورنال

عنوان ژورنال: Contabilitatea, expertiza ?i auditul afacerilor

سال: 2022

ISSN: ['1454-9263']

DOI: https://doi.org/10.37945/cbr.2022.09.06