Prayitna, Ivana (2015) EARNINGS MANAGEMENT AND THE VALUE RELEVANCE OF EARNINGS. S1 thesis, UAJY.
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Abstract
This research examine whether earnings management negatively affects the value
relevance of earnings. I measure earnings management using Modified Jones
model. Following the research by Fattahi, MoeinAddin and Abtahi (2014), I
regress stock prices with earnings and discretionary accruals. The results showearnings is value relevant and earnings management positively affects the value relevance of earnings
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | earnings management, value relevance of earnings, relevance, and reliability |
| Subjects: | Business Management > International Marketing |
| Divisions: | Fakultas Ekonomi > Manajemen Internasional |
| Date Deposited: | 12 Aug 2015 11:06 |
| Last Modified: | 12 Aug 2015 11:06 |
| URI: | https://repository.uajy.ac.id/id/eprint/7771 |
