THE EFFECT ACCOUNTING CONSERVATISM USING LO_EKO MODEL

AJAR

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Field Value
 
Title THE EFFECT ACCOUNTING CONSERVATISM USING LO_EKO MODEL
 
Creator Asri, Marselinus
 
Description The purpose research is to examine other variables that also affect the relationship between conservatism and earnings quality. Data population are companies listed in Indonesia Stock Exchange during the period 2014-2017. The sample selection is based on purposive sampling method with the purpose of obtaining a representative sample. The results of this study indicate that the Instrumental Variables Conservatism has a significant positive effect on the Earning Quality. This means that management positively signals the application of accounting conservatism within the company and has an impact on improving the quality of earnings. The next investor is expected to provide more valuations by providing a high premium for the company's stock price.
 
Publisher Fakultas Ekonomi dan Bisnis
 
Date 2019-05-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/60
10.35129/ajar.v2i01.60
 
Source AJAR; Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR); 57-69
2656-0410
2654-590X
 
Language eng
 
Relation http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/60/33
 
Rights Copyright (c) 2019 AJAR
 

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