yovita, Pietricia, and Lindrianasari, Lindrianasari and Oktavia, Reni (2020) Income smoothing on market reaction: Environmental performance as a moderation variable. Proceedings of the 2nd International Conference on Economics, Business and Entrepreneurship (ICEBE 2019), 1 (1). pp. 49-52. ISSN 9780367853778

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Official URL: https://www.taylorfrancis.com/books/e/978036785377...

Abstract

This study analyzes income smoothing with environmental performance on market reactions on the Indonesia Stock Exchange for manufacturing companies in 2016-2018. It uses a purposive sampling technique. This is a conceptual paper that discusses sensitive issues related to income smoothing and environmental performance. The Eckel Index and abnormal returns are used as a proxy for income smoothing and evaluating market reactions using moderating regression analysis (MRA). Hypothesis includes income smoothing with a positive effect on market reactions and environmental performance as a moderating variable

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: Reni Reni Oktavia
Date Deposited: 19 Nov 2020 11:26
Last Modified: 19 Nov 2020 11:26
URI: http://repository.lppm.unila.ac.id/id/eprint/25943

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