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Keywords: Earnings response coefficient
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2025) 10 (3): 258–276.
Published: 27 May 2025
... management Earnings response coefficient Market reaction ESG M41 G14 G18 The first objective of this study is to investigate how earnings management influences investors perceive the quality of a firm’s earnings, using the Earnings Coefficient Response as a proxy, as following Chen et...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2025) 10 (4): 334–352.
Published: 05 November 2024
...Zhiqiang Liu; Saidatunur Fauzi Saidin; Mohammad Noor Hisham Osman Purpose The purpose of this paper is to investigate the effect of internal control (IC) on earnings quality from the perspective of the capital market. Specifically, it examines the effect of IC on earnings response coefficients...
