PENGARUH KONSERVATISME AKUNTANSI DAN LEVERAGE PADA EARNINGS RESPONSE COEFFICIENT
Earnings quality is important for users of financial statements for purposes of the contract and investment decision making. One measure of the quality of earnings is Earnings Response Coefficient (ERC). The purpose of this study to determine the effect of accounting conservatism and leverage on the...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Udayana
2017-07-01
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| Series: | E-Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://ojs.unud.ac.id/index.php/Akuntansi/article/view/28077 |