The Predictive Content of Disaggregated Normal Income : An Empirical Study in The JSX  

Oleh:

Sugiri, Slamet

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: International Journal of Business vol. 5 no. 3 (Sep. 2003), page 363-380.
Topik: INCOME; aggregated normal income; cash flow; disaggregated normal income; non operating income; outperforming; predictive content

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: II51.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The main objective of this study is to examine a hypothesis that the predictive content of normal income disaggregated into operating income and non operating income outperforms that of aggregated normal income in predicting future cash flow. To test the hypothesis, linear regression models are developed. The model parameters are estimated based on fifty - five manufacturing firms listed in the jakarta stock exchange (JSX) up to the end of 1997. This study finds that empirical evidence supports the hypothesis. This evidence supports arguments that, in reporting income from continuing operations, multiple - step approach is preferred to single step one.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali