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...

The earnings response coefficient (ERC) measures the magnitude of a stock's abnormal return in to components (unexpected earnings) reported by company that issued stock. This study, thus, aims analyze effect growth opportunity, profitability, corporate social responsibility (CSR), size, and leverage on manufacturing companies listed Indonesia Stock Exchange for 2019-2021 period. sampling techni...

This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the...

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...

Behavioral Finance aims to explain empirical anomalies by introducing investor psychology as a determinant of asset pricing. This study provides strong evidence that anomalous stock price behavior following earnings announcements is due to a representativeness bias. It investigates current and past earnings surprises and subsequent market reaction for listed US companies over the period 1983-19...