The Value Relevance of Earnings and Cash Flow: Regression-Variation Approach

<p><em>This study is conducted to measure the value relevance of earnings and cash flows by using the regression-variation approach. Specifically, the objectives of the study are to examine whether the value relevance of accounting earnings information is higher compared to that observed...

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Bibliographic Details
Main Author: Dwi Fitri Puspa
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2016-01-01
Series:Journal of Accounting and Investment
Subjects:
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/890