Image of Pengaruh accrual reversal terhadap persistensi laba dan return saham

Pengaruh accrual reversal terhadap persistensi laba dan return saham

This paper discusses about the effect of accrual reversal, which consist of good accrual reversal and accrual estimation error on earnings persistence and stock returns. The samples are non financial companies listed on Indonesia Stock Exchange year 2000-2012. Total observations in this study are 2.550. The result shows that accrual estimation errors have lower persistence than good accruals. This study find no effect of accrual component on stock returns.Ada tabel

Ketersediaan
Call NumberLocationAvailable
8614PSB lt.2 - Karya Akhir1
Informasi Detail
Judul Seri
-
No. Panggil
8614
Penerbit
Depok : Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Deskripsi Fisik
xii, 68 p. : il, ; 30 cm
Bahasa
ISBN/ISSN
-
Klasifikasi
-
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Stock return
Accrual accounting
Earnings persistence
Accrual reversal
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Tidak Ada Data
Komentar
Anda harus masuk sebelum memberikan komentar