The Effect Of Conservatism On Information Asymmetry  

Oleh:

Haniati,Sri & Fitriani

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 14 no. 1 (Jan. 2011), page 65-83.
Topik: Conservatism; Information Assimetry; Bid-Ask Spread; Accrual Consevatism

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This study axamines the influence of conservatism on information assimetry. this reserch is conducted on non-financial companies, which were listed on the BEI during 2007 to 2008. the conservatism was measured in some models such as givoly Hyan model (2000), Zhang model (2007), kasznik model (1999), and market-based model (Duellman, 2006), whereas, assymetrycal accounting was measured with CSPREAD (Kanagaretnam etal.,2007). Zhang's model has the highestR (14.01%), andthen followed by givoly (2000) 13%, then others 11%. The reserch reveals that conservatism has its role in reducing information assymetry . It supports Lafond and watts (2006), which explains that conservatism has it role in reducing information assymetry. This results suggest that IFRS should not abandon conservatism principles, because evidence shows that these priciples reduce information assiymtry between managers and infestors.

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