VALUE RELEVANCE OF EARNINGS TO EXPLAIN MARKET VALUE OF FIRMS: A MODELS SPECIFICATION TEST (EMPIRICAL STUDI AT NON-FINANCE FIRMS IN BEI)

Midiastuty, Pratana Puspa and Hatta, Madini and Sari, Diyas Dwi Purnama (2014) VALUE RELEVANCE OF EARNINGS TO EXPLAIN MARKET VALUE OF FIRMS: A MODELS SPECIFICATION TEST (EMPIRICAL STUDI AT NON-FINANCE FIRMS IN BEI). Jurnal Akuntansi, 3 (2). pp. 154-173. ISSN 2303-0356

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Abstract

The aims of this research is to find empirical research influence value relevance of component earnings in to cash flow from operation and accrual to explain. Collected sample use purposive sampling period 2007-2011. Using this method acruired as much 41 firms. The dependent variable is market value, independen variable are earnings, cash flow from operation, current accrual and non-current accrual. Data analisis was performed with OLS regression using Eviews. The result show that earnings have explainatory power in explaining market value of firm. Overall, cash flow from operation and accrual component earnings can increase explainatory power in explaining market value of firm.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Journal
Depositing User: 022 Gofar Ismail
Date Deposited: 28 Mar 2014 16:28
Last Modified: 28 Mar 2014 16:28
URI: http://repository.unib.ac.id/id/eprint/7043

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