Relevansi Nilai Laba dan Arus Kas : Studi Siklus Hidup Perusahaan (Metode Cash Flow Patterns)

This study investigate the value relevance of earnings and cash flow measures in different life cycle stages. Corporate life cycle consists of four stages : start-up, growth, mature and decline. Firms in different life cycle stages have different characteristics. The differences in the life cycle st...

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Bibliographic Details
Main Authors: Umi Prastitiningsih Diah, Sri Murni
Format: Article
Language:English
Published: Universitas Sebelas Maret 2017-02-01
Series:Jurnal Akuntansi dan Bisnis
Online Access:https://jab.fe.uns.ac.id/index.php/jab/article/view/98