dampak konservatisme akuntansi dan struktur kepemilikan terhadap relevansi informasi akuntansi

Clicks: 141
ID: 193408
2012
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Abstract
This study aims to figure out the impactof ownershipstructure and accounting conservatism on thevalue relevance of accounitng information. Besides, this study also tests the efficiency of return inreflecting firms’ future profitability. Results of the study imply that firms with higher institutionalownership has more capability in predicting future profitability. Finally, current study alsofiguresout that the information content of accounting information is slightly faster in the firms withmore conservative accounting policies. Keyword:accounting conservatism, ownership structure, accounting information
Reference Key
fuad2012jurnaldampak Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Fuad Fuad
Journal مجله پژوهش در علوم توانبخشی
Year 2012
DOI
10.14710/jaa.v9i1.4360
URL
https://ejournal.undip.ac.id/index.php/akuditi/article/view/4360
Keywords
Accounting bookkeeping

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