The Effect of Earnings Quality to Bond Yields with Credit Risk as Moderating Variable
Statement of Financial Accounting Concepts (SFAC) No. 1 (1978) has specified investors and creditors as the primary users of financial reporting. SFAC No.1 implies that earnings are useful to bondholders, but previous empirical research on the informativeness of earnings has focused on stock market...
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| Format: | Article |
| Language: | English |
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Universitas Sebelas Maret
2017-02-01
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| Series: | Jurnal Akuntansi dan Bisnis |
| Online Access: | https://jab.fe.uns.ac.id/index.php/jab/article/view/86 |