ANALISIS PENGARUH PERATAAN LABA TERHADAP KEINFORMATIFAN HARGA SAHAM
This study analyzes the effect of income smoothing on stock prices informative which income smoothing used as moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample used was 188 companies drawn from 94 companies in the period 2005 to 2010. The results...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| Summary: | This study analyzes the effect of income smoothing on stock prices informative
which income smoothing used as moderation variable in manufacturing
companies listed on the Indonesia Stock Exchange (IDX). The sample used was
188 companies drawn from 94 companies in the period 2005 to 2010. The results
of this study indicate that income smoothing have an influence on the stock price.
Companies are classified into companies that do not perform income smoothing,
have the ability to predict future earnings higher than companies that do income
smoothing. |
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