Construct · 1 fields · 1 citations

earnings response coefficient: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
earnings responsecoefficient1 CONSTRUCTEarnings responseCOLLINS · ACCOUNTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Accounting

the stock return response per unit of unexpected earnings, which varies with earnings persistence, risk and growth.

In accounting, earnings response coefficient refers to the stock return response per unit of unexpected earnings, which varies with earnings persistence, risk and growth. This meaning comes from Collins (1989) in Journal of Accounting and Economics.[1]

Unit
Recovery means
Measured by

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Nearby constructs

earnings persistence1 fields · 1 citationsanchor · a standalone constructgrowth4 fields · 4 citationsjingle · one word, four constructspersistence4 fields · 4 citationsjingle · one word, four constructs

References

  1. Collins, D. W., & Kothari, S. P. (1989). An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of Accounting and Economics, 11(2-3), 143-181. https://doi.org/10.1016/0165-4101(89)90004-9

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