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Hubungan perataan laba, kualitas laba, dan nilai perusahaan pada perusahaan manufaktur di Bursa Efek Indonesia periode 2004-2007
The purpose of this research is to examine the relationship between income smoothing, earnings quality, and firm value, which replicates Bao and Bao (2004) study. This research uses 528 samples of manufacturing firms listed in Indonesia Stock Exchange during year 2004-2007. The results of this study show that there is no significant difference between smoothers and non smoothers related to the value of the firm, whereas there is a significant difference between quality earnings and non quality earnings on firm value. Result from combining both variables ? income smoothing and earnings quality ? shows that the quality earnings non smoothers group has the highest value among other groups. These results show that quality earnings are more relevant on firm valuation compare to income smoothing.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6536 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2009 |
|---|---|
| Edisi | - |
| Subjek | Manufacturing industry Earnings Income smoothing Earning quality Firm valuation |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 93 p. : diagr. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |