DAMPAK KONSERVATISME AKUNTANSI DAN STRUKTUR KEPEMILIKAN TERHADAP RELEVANSI INFORMASI AKUNTANSI

This study aims to figure out the impactof ownershipstructure and accounting conservatism on thevalue relevance of accounitng information. Besides, this study also tests the efficiency of return inreflecting firms' future profitability. Results of the study imply that firms with higher institut...

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Main Author: Fuad, Fuad (Author)
Format: EJournal Article
Published: Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia, 2012-11-01.
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