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 institutional...
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| Format: | Article |
| Language: | English |
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Universitas Diponegoro
2012-11-01
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| Series: | Jurnal Akuntansi dan Auditing |
| Online Access: | https://ejournal.undip.ac.id/index.php/akuditi/article/view/4360 |