Syafruddin, Muchamad and Gitoyo, Gitoyo (2002) REAKSI PASAR TERHADAPKETEPATAN-WAKTU PELAPORAN KEUANGAN: STUDI DI BURSA EFEK JAKARTA. Documentation. UNIVERSITAS DIPONEGORO.
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The environmental liabilities is a noise factor of perception in accounting earnings information. This study examines the effect of environmental liabilirties for earnings reponse coefficients by using the approach of event study. This study was conducted in .Jakarta Stock Exchange (JSX). Among 155 firms of manufactures from some kinds of industries that listed in ,ISX, were taken 93 firms purposively to become sample. The sample were divided into two groups, 41 firms are classified as the group of Potentially Responsible Party (PRP) and 52 firms as the group of Non Potentially Responsible Party (non-PRP). Documentation technique was employed together data. Multiple regression and independent sample t-test were used to analyzed data after fidfilling classical and assumptions and test requeirement. The results provide some support for the hypothesis that the earnings response coefficients for Potentially Responsible Party (PRP) firms are lower than the earnings response coefficients for non-Potentially Responsible Party (non-PRP) firms. It is hoped from this research will be able to add our understanding about one of implication offinns environmental liabilities. First, evidence for the relationship between of environmental liabilities information and earnings response coefficients should be useful for investors in taking decision. Second, it also has contribution to enlarge the development of accountancy literature especially study about the factors that influence Earnings Response Coefficients.
|Item Type:||Monograph (Documentation)|
|Subjects:||H Social Sciences > HG Finance|
|Deposited By:||Mr UPT Perpus 2|
|Deposited On:||19 Oct 2010 09:17|
|Last Modified:||19 Oct 2010 09:17|
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