Sifat-Sifat Time-Series dari Angka Akuntansi dan Konservatisme Industri Manufaktur
This research examines the changing time-series properties of accounting numbers and conservatism over 1995-2003. Accounting numbers which is studied are profitability, cash flow and accrual. We use accumulation of non operating accrual and variability of earning distribution as measures of conserva...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2009-08-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/808 |
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