Peran Income Smoothing dalam Meningkatkan Earnings Informativeness

The purpose of this study was to obtain empirical evidence of income smoothing effect on earnings informativeness. Earnings informativeness is the information content of future returns that reflected from return (Tucker and Zarowin, 2006). This study will develop a CKSS concept that developed by Col...

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Bibliographic Details
Main Author: Sri Wahyu Agustiningsih
Format: Article
Language:English
Published: Universitas Sebelas Maret 2014-08-01
Series:Jurnal Akuntansi dan Bisnis
Online Access:https://jab.fe.uns.ac.id/index.php/jab/article/view/159