Ditemukan 1 dokumen yang sesuai dengan query
Zaenal Fanani
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The research aimed to discuss the determining factors and the economic consequences of financial reporting quality in Indonesian capital market. Those determining factors are innate, performance, company risk and industry risk. The financial reporting quality was measured on the following attributes: relevance, timeliness, and conservatism, whereas the economic consequence was measured on the asymmetric information. The research employed three steps of test: (1) test whether the attributes of financial reporting quality are different with each ...
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Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2009
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Artikel Jurnal Universitas Indonesia Library
