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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 Number | Location | Available |
|---|---|---|
| 8614 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2014 |
|---|---|
| Edisi | - |
| Subjek | Stock return Accrual accounting Earnings persistence Accrual reversal |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 68 p. : il, ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |