Jurnal Akuntansi dan Bisnis
Vol 7, No 1 (2007)

Hubungan Laba Konservatisma dengan Neraca Konservatisma

Kiryanto Kiryanto (Fakultas Ekonomi Universitas Islam Sultan Agung, Semarang)
Edy Suprianto (Fakultas Ekonomi Universitas Islam Sultan Agung, Semarang)

Article Info

Publish Date
30 Apr 2012

Abstract

This research hypothesizes and finds that: the first, earnings conservatism, the tendency of firms to recognize bad news in earnings on a more timely basis than good news, is substantially greater in portofolios of firms with lower price-to-book ratios than in portofolios of firms with higher price-to-book ratios. Second, there is the negative association between earnings conservatism and the price-to-book ratios.

Copyrights © 2007




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Akuntansi dan Bisnis
Website

Abbrev

jab

Publisher

Universitas Sebelas Maret

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of ...