Earnings response Coefficient atau koefisien respon laba merepresentasikan reaksi pasar dalam hal perubahan harga, terhadap nilai unexpected earnings yang diperoleh oleh perusahaan. Tujuan dari studi empiris ini adalah untuk menganalisis pengaruh Corporate Social Responsibility (CSR) diukur menggunakan GRI Standards tahun 2016 dan kesempatan bertumbuh coefficient (ERC) diproksikan cumulative ab...

Earnings non-response in household surveys is widespread, yet there is limited evidence on whether and how non-response bias affects measured earnings. This paper examines the patterns and consequences of non-response using internal Current Population Survey (CPS ASEC) individual records matched to administrative SSA data on earnings for calendar years 2005-2010. Our findings include the follow...

Prior studies consistently report higher explanatory power (R) for firm-specific returns-earnings models than for pooled models. The improvement in R by adding firm-specific coefficients to returns-earnings regressions is cited as evidence that price responses to earnings news vary with certain firm-specific characteristics. We argue that relying on R as a criterion to evaluate competing return...

Earnings non-response in household surveys is widespread, yet there is limited evidence on whether and how non-response bias affects measured earnings. This paper examines the patterns and consequences of non-response using internal Current Population Survey (CPS ASEC) individual records matched to administrative SSA data on earnings for calendar years 2005-2010. Our findings include the follow...

Using data from the National Longitudinal Survey of Youth, this study partitions competing sources of earnings variation into four components: a component for individual-level factors, a component for transitory factors, a component for occupational factors, and a component for geographic factors. From these variance components intraclass correlation coefficients are calculated and compared wit...

This paper investigates the developments in wage inequality in Indonesia from 1994 to 2007. Wage changes are decomposed at the mean as well along the wage distribution. In earlier years, the substantial growth in the earnings of workers was accompanied by moderately declining earnings inequality, a development driven by the effect of coefficients (“prices”). However, in recent years, wage inequ...

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...