Value Relevance of Accounting Numbers: Evidence From the Jakarta Stock Exchange (JSX)  

Oleh:

Suwardi, Eko

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 9 no. 1 (Jun. 2005), page 29.
Topik: Value Relevance; Accounting Numbers; JSX

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper investigates value relevance of accounting numbers of the firms listed at the Jakarta Stock Exchange (JSX) for the period 1993-2001. This study reveals that combined value relevance of both book value and residual earnings increased steadily from 1993 until 2001, except for the crisis year 1998. When investigated separately, the value relevance of book value increased dramatically from 1993 to 2001, but decreased significantly in the 1998. Consistent with these findings, the incremental value relevance of book value increased with the highest level in 1997, whereas the incremental value relevance of residual earnings decreased from 1993 to the zero in 1996 until 2001.

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