KEINFORMATIFAN LABA DI PASAR OBLIGASI DAN SAHAM: UJI LIQUIDATION OPTION HYPOTHESIS
Previous empirical research on informativeness of earnings has focused on stockholders, and has not examined earnings informativeness for stockholders and bondholders. Stockholders are residual claimants and bondholders are fixed claimants, the informativeness of earnings should differ for these two...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Udayana
2008-01-01
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| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/2566 |