The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of Indonesia
The purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry. The independent variables tested were institutional ownership, compa...
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Format: | Article |
Language: | English |
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Universitas Syiah Kuala
2017-04-01
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Series: | Jurnal Dinamika Akuntansi dan Bisnis |
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Online Access: | http://www.jurnal.unsyiah.ac.id/JDAB/article/view/5843 |