THE EFFECT OF NEGATIVE EARNINGS TOWARDS VALUE RELEVANCE OF ACCOUNTING NUMBERS

This study investigates the volatility in the value-relevance of earnings and book values of equity over the last 10 years in Indonesia. The study uses statistical association between stock prices and accounting numbers represented by earnings and book values of equity. This study addresses 3 main q...

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Bibliographic Details
Main Author: B. Linggar Yekti Nugraheni
Format: Article
Language:English
Published: Department of Management, Faculty of Economics and Business, Universitas Surabaya 2011-09-01
Series:Manajemen dan Bisnis
Subjects:
Online Access:https://www.journalmabis.org/mabis/article/view/200