Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia

Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia

Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards. Design/Methodology/Approach: The value relevance test was condu...

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Bibliographic Details
Main Authors: Dwi Fitri Puspa, Ietje Nazaruddin, Resti Yulistia M, Arie Frinola Minovia
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2022-11-01
Series:Journal of Accounting and Investment
Subjects:
value relevance
pricing model
return model
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/15903

Internet

https://journal.umy.ac.id/index.php/ai/article/view/15903

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