Pengaruh konservatisme terhadap kualitas laba dan return saham perusahaan manufaktur di Indonesia.

Deskripsi

This Thesis explains about three relationships between conservatism and earnings quality, relationship between earnings quality and stock return, and also between conservatism and stock return. The results show that conservatism can increase earnings quality, but, it seems that when investor makes a fundamental analysis for a portfolio investment, they don?t possess the element of conservatism as their concern. Consequently, the earnings qualities have only one measurement, which is predictability. Investor prefers stocks that have a high level of operating cash flow and operating income because they can produce sustainability of earnings.Ada tabel