Earnings and Cash Flow Information on Its Value Relevance by The Book Value

This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilitation of stock returns as an independent variable is choosed as...

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Bibliographic Details
Main Authors: Andy Dwi Bayu Bawono, Mila Ramadhanti, Lintang Kurniawati
Format: Article
Language:English
Published: Muhammadiyah University Press 2020-04-01
Series:Riset Akuntansi dan Keuangan Indonesia
Online Access:http://journals.ums.ac.id/index.php/reaksi/article/view/10679