PERANAN KONSERVATISME PADA INFORMATION ASYMMETRY: SUATU TINJAUAN TEORETIS
Conservatism is one of mechanisms of corporate governance that could reduce managers’ capability to manipulate and overstate financial report, especially financial performance, so cash flow and company’s value could be increased. Conservatism is also important in decreasing agency cost and increasin...
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| Format: | Article |
| Language: | English |
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Universitas Udayana
2011-07-01
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| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
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| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/2659 |