Perbandingan Earnings Response Coefficients (ERC) Tiga Angka Laba Akuntansi

Febrianto, Rahmat and Kurniawan, Bobby and Suhairi, Suhairi (2010) Perbandingan Earnings Response Coefficients (ERC) Tiga Angka Laba Akuntansi. Working Paper. FAKULTAS EKONOMI. (Unpublished)

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Abstract

When a researcher wants to test the relationship between accounting income number and share price, he/she (naturally) will use operating income or net income numbers. The earlier is chosen because this number is operative, can be “traced” to income, while the later is chosen because its close relationship with investor-since it will be paid as dividend. This research tries to prove whether these two income numbers have better quality, compared to the third income number: gross profit. The results show that gross profit number has the best quality and statistically significant in all windows used.

Item Type: Monograph (Working Paper)
Subjects: R Medicine > RT Nursing
Divisions: Fakultas Ekonomi > Akuntasi
Depositing User: Operator Repo Unand
Date Deposited: 24 Mar 2016 03:07
Last Modified: 24 Mar 2016 03:07
URI: http://repo.unand.ac.id/id/eprint/1070

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