DICKKY LENDRA SUNARDI, 040710729 (2011) FACTORS THAT AFFECTING EARNING RESPONSE COEFFICIENT IN THE FAIR VALUE ACCOUNTING ENVIRONMNET. Skripsi thesis, UNIVERSITAS AIRLANGGA.
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Abstract
This research examine the factors that affecting earning response coefficient such as beta, capital structure, earning persistence, growth opportunities, and firm size in the fair value accounting environment of Australia, because Australia has implemented IFRS since 2005. The sample used is 83 diversified financial firms that listed on Australian Securities Exchange (ASX) 2007-2010. The method of analysis is by using multiple regression analysis models. The result shows that only growth opportunities that affecting Earning Response Coefficient and also it is proven that Beta, Capital Structure, Earning persistence, Growth Opportunity, and Firm Size is affecting simultaneously to the Earning Response Coefficient.
| Item Type: | Thesis (Skripsi) | ||||||
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| Additional Information: | KKB KK-2 A 24/ 11 Sun f | ||||||
| Uncontrolled Keywords: | PRICE - EARNING RATIO; FINANCIAL STATEMENTS | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
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| Depositing User: | Mrs. Djuwarnik Djuwey | ||||||
| Date Deposited: | 09 Aug 2011 12:00 | ||||||
| Last Modified: | 14 Jul 2016 01:26 | ||||||
| URI: | http://repository.unair.ac.id/id/eprint/1278 | ||||||
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