Pengaruh konservatisme terhadap keputusan investasi di Indonesia

Deskripsi

The focus of this study is the conservatism influence on investment decision in Indonesia. The influence can be seen in post-investment conditions, which are company?s future profitability and future special item. They are the effects of the decision taken. Consistent with previous research by Ahmed and Duellman (2009) that using companies in the United States as sample, this research shows that the implementation of conservatism in making investment decision can increase company?s future profitability, decrease the presence of company?s future special item, and decrease the size of company?s future special item.Ada tabel