SISTEMATIK RISK, PERSISTENSI LABA TERHADAP EARNINGS RESPONSE COEFFICIENT PADA ENTITAS INDUSTRI

Perceived Auditor Quality and the Earnings Response Coefficient

Earnings Response Coefficient of Banking Shares: A Multi-Country Study with Control for Risk

This paper reports new finding on earnings response coefficients of banking firms on how information disclosed regarding (i) total earnings and (ii) fee earnings is associated with share price changes around the time of financial report releases. This paper extends to banking firms a widely used analysis of earnings response studies on non-banking firms. To obtain robust test results, we extend...

Effect of extracorporeal irradiation on segmental bone autograft incorporation in Sprague-Dawley rats

Latar belakang: Autograft tulang digunakan pada operasi rekonstruksi kasus tumor tulang. Extracorporeal irradiation (ECI) pada tulang digunakan untuk membunuh sel tumor. Namun radiasi juga menimbulkan efek negatif terhadap osteoinduksi dan osteogenensis untuk inkorporasi autograft tulang. Penelitian ini bertujuan mempelajari pengaruh iradiasi dengan dosis 50-300 Gy terhadap kemampuan inkorporas...

the effect of quality of earnings on earnings response coefficients

so far, the financial experts could not calculate independent earnings to have a necessary quality. in this case, they can reach a range of earnings, which show a more correct form of quality of earnings, of course with performing the suitable equitabilities. therefore, the concept of quality of earnings is not a fixed defining. however, it is a relative concept that depends to its relation to ...

Earnings Announcements and Systematic Risk

Firms scheduled to report earnings earn an annualized abnormal return of 9.9%. We propose a risk-based explanation for this phenomenon, in which investors use announcements to revise their expectations for non-announcing …rms, but can only do so imperfectly. Consequently, the covariance between …rm-speci…c and market cash-‡ow news spikes around announcements, making announcers especially risky....