DAMPAK KONSERVATISME AKUNTANSI DAN STRUKTUR KEPEMILIKAN TERHADAP RELEVANSI INFORMASI AKUNTANSI
Abstract: This study aims to
figure out the impactof ownershipstructure and accounting conservatism on
thevalue relevance of accounitng information. Besides, this study also tests
the efficiency of return inreflecting firms’ future profitability. Results of
the study imply that firms with higher institutionalownership has more
capability in predicting future profitability. Finally, current study
alsofiguresout that the information content of accounting information is
slightly faster in the firms withmore conservative accounting policies.
Penulis: Fuad
Kode Jurnal: jpakuntansidd120443
