PARAMITA, Ratna Wijayanti Daniar; FADAH, Isti; TOBING, Diana Sulianti K.; SUROSO, Imam
(Journal of Asian Finance, Economics and Business, 2020-08-30)
The study aims to compare whether using Earnings Response Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient ...