Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings
This paper reviews the effect of both conservatism namely, conservatism of intellectual capital and conservatism of earnings on relevance of earnings. This paper shows that the decrease in the relevance of earnings is probably due to ex an te and ex post conservatism. Review of this paper suggests...
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| Format: | Article |
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INSInet Publications
2011
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| _version_ | 1796858636216041472 |
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| author | Sofian, Saudah Abdul Rasid, Siti Zaleha Mehri, Mohammadghorban |
| author_facet | Sofian, Saudah Abdul Rasid, Siti Zaleha Mehri, Mohammadghorban |
| author_sort | Sofian, Saudah |
| collection | ePrints |
| description | This paper reviews the effect of both conservatism namely, conservatism of intellectual capital and conservatism of earnings on relevance of earnings. This paper shows that the decrease in the relevance of earnings is probably due to ex an te and ex post conservatism. Review of this paper suggests that researchers, practitioners, and accountants are required to seek and resolve this long standing issue by extending the horizon of research, which measures the role of conservatism of intellectual capital and conservatism of earnings. Therefore, this paper proposes a model that examines the effect of conservatism of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings. |
| first_indexed | 2024-03-05T19:15:24Z |
| format | Article |
| id | utm.eprints-44870 |
| institution | Universiti Teknologi Malaysia - ePrints |
| last_indexed | 2024-03-05T19:15:24Z |
| publishDate | 2011 |
| publisher | INSInet Publications |
| record_format | dspace |
| spelling | utm.eprints-448702017-01-31T06:59:20Z http://eprints.utm.my/44870/ Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings Sofian, Saudah Abdul Rasid, Siti Zaleha Mehri, Mohammadghorban HD Industries. Land use. Labor This paper reviews the effect of both conservatism namely, conservatism of intellectual capital and conservatism of earnings on relevance of earnings. This paper shows that the decrease in the relevance of earnings is probably due to ex an te and ex post conservatism. Review of this paper suggests that researchers, practitioners, and accountants are required to seek and resolve this long standing issue by extending the horizon of research, which measures the role of conservatism of intellectual capital and conservatism of earnings. Therefore, this paper proposes a model that examines the effect of conservatism of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings. INSInet Publications 2011 Article PeerReviewed Sofian, Saudah and Abdul Rasid, Siti Zaleha and Mehri, Mohammadghorban (2011) Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings. Australian Journal of Basic and Applied Sciences, 5 (9). pp. 1837-1840. ISSN 1991-8178 http://ajbasweb.com/old/ajbas/2011/September-2011/1837-1840.pdf |
| spellingShingle | HD Industries. Land use. Labor Sofian, Saudah Abdul Rasid, Siti Zaleha Mehri, Mohammadghorban Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings |
| title | Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings |
| title_full | Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings |
| title_fullStr | Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings |
| title_full_unstemmed | Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings |
| title_short | Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings |
| title_sort | effect of conservatim of intellectual capital ex ante and conservatism of earnings ex post on relevance of earnings |
| topic | HD Industries. Land use. Labor |
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