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All Journal Krisna: Kumpulan Riset Akuntansi
Luis Gunawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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STUDI LITERATUR REVIEW TERHADAP PENELITIAN EARNINGS RESPONSE CEOFFICIENT Calvin Restu Junior Sungloria; C. Chinthya; Devin Rivario; Luis Gunawan
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.11-16

Abstract

This literature study was conducted to evaluate previous research using variables that affect the earnings response coefficient. The earnings response coefficient is a measuring tool that shows the market response to earnings information provided by the company. Because there are factors that affect the earnings response coefficient, what is used in this study is growth opportunity, leverage, earnings persistence, and firm size. The research was conducted using a literature study method that examined and analyzed articles related to earnings response coefficients. To increase investor confidence and increase market reaction to the company, the company must have a small leverage and must increase growth opportunity, company size and earnings persistence. The research shows that growth opportunity and leverage has a negative effect on the earnings response coefficient. However earnings persistence and firm size have an impact or influence on the earnings response coefficient
Co-Authors C. Chinthya Calvin Restu Junior Sungloria Devin Rivario