PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA
This research examines earnings response coefficient (ERC) of companies applying conservatism and more optimistic accounting. Conservatism accounting practices are expected to affect companies’ ERC indirectly. Conservative accounting would influence earnings prediction power (Panman and Zhang, 2002)...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Udayana
2008-01-01
|
| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/2563 |