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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Format: | Article |
Language: | English |
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Universitas Sebelas Maret
2014-08-01
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Series: | Jurnal Akuntansi dan Bisnis |
Online Access: | https://jab.fe.uns.ac.id/index.php/jab/article/view/159 |