Download Jurnal Akuntansi 2013 Relevansi Nilai, Pendapatan , Arus Kas Dan Akrual

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Download Jurnal Akuntansi 2013 Relevansi Nilai, Pendapatan , Arus Kas Dan Akrual

https://drive.google.com/uc?export=download&id=0B8XZre34ywGLbWhEYkNxdzNSVDA
Download Jurnal Akuntansi 2013 Relevansi Nilai, Pendapatan , Arus Kas Dan Akrual 
VALUE RELEVANCE OF EARNINGS TO EXPLAIN MARKET VALUE OF FIRMS: A MODELS SPECIFICATION TEST (Empirical Studi At Non-Finance Firms In BEI)
ABSTRACT 
The aims of the research is to locate empirical research influence value relevance of component earnings in to income from operation and accrual to elucidate. Collected sample use purposive sampling period 2007-2011. Using this process acruired just the maximum amount of 41 firms. The dependent variable is market value, independen variable are earnings, income from operation, current accrual and non-current accrual.
Data analisis was performed with OLS regression using Eviews. The end result show that earnings have explainatory power in explaining market worth of firm. Overall, income from operation and accrual component earnings can increase explainatory power in explaining market worth of firm. Key Words : value relevance, earnings, income and accrual. 
https://drive.google.com/uc?export=download&id=0B8XZre34ywGLbWhEYkNxdzNSVDA

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