Open AccessEffect of Corporate Performance, Voluntary Disclosure on Earnings Response Coefficient (ERC) Moderated Liquidity
Publication year - 2022
Publication title -
international journal of advanced research in economics and finance
Language(s) - English
Resource type - Journals
ISSN - 2682-812X
DOI - 10.55057/ijaref.2022.4.1.11
Subject(s) - voluntary disclosure , market liquidity , moderation , business , accounting , earnings , turnover , sample (material) , finance , psychology , economics , social psychology , management , chemistry , chromatography
The Purpose research to analyze about impact of corporate performance and voluntary disclosure with moderated liquidity on ERC. Quantitative method is used in the research and we utilize some secondary data in financial statements of manufacturing companies on IDX. Number of samples in this study were 49 companies with 245 sample data. The result shows that Corporate Performance has no impact on ERC and Voluntary Disclosure has no impact on ERC. Liquidity Moderation strengthens influence corporate performance and voluntary disclosure on ERC.