Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal The International Journal of Accounting and Business Society
Karyadi, Hari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE VALUE RELEVANCE OF EARNING MEASUREMENT USING OHLSON MODEL: A META-ANALYSIS Karyadi, Hari; Subroto, Bambang; Rahman, Aulia Fuad; Maski, Ghozali
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2018.26.2.3

Abstract

The researchers of accounting information value relevance using Ohlson model had operationalized several earnings measurement proxies. The results of the studies indicated that the level of value relevance and significance influence of each proxy varied. This research aimed to combine this diversity and reveal which earnings measurement proxy has significant value relevance. Meta-analysis of 97 published studies using Ohlson model confirmed the significant relationship between earnings and equity market values. This significant relationship was found in the measurement proxy of abnormal earnings, extraordinary earnings before items, earnings per share and net income. Meta-analysis also found that for proxy net income measurement required investigation of moderating variables.
Co-Authors Aulia Fuad Rahman Bambang Subroto Ghozali Maski