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Detail
ArtikelRelevansi Nilai Informasi Arus Kas Dengan RAsio LAba Harga dan perubahan Laba Harga Sebagai Variabel Moderasi: Hubungan Nonlinier  
Oleh: Sumarni, Astuti Sri ; Rahmawati
Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 11 no. 1 (Jun. 2007), page 21.
Topik: Cashflows; Earnings Price Ratio; Change in Earnings Price Ratio Stock Return
Fulltext: Astuti Sri Sumarni; Rahmawati - Bernard.pdf (11.4MB)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: AA70.2
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelThe objective of this study is to examine the moderating impact of earnings price ratio and change in earnings price ratio on the information content of cashflows. This study used cashflows information from 41 samples of manufacture firms listed in Jakarta Stock Exchange during 1999 until 2002. Hypothesis state that there are relationship between cashflows and stock return if they are moderated with earnings price ratio and also change in earnings price ratio, are examined by Nonlinear Least Square Regression that significant with 5%. The result of hypothesis examination shows that if they are moderated with earnings price ratio and also change in earnings price ratio, cashflows have information content in nonlinear model. Cashflows data that moderated with earnings price ratio have relevant information before, at the publication date and after publication date of financial statement, but cashflows data that moderated with change in earnings have information relevant before and at the publication date of financial statement.
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