The aims of this research is to find empirical research influence value relevance of component earnings in to cash flow from operation and accrual to explain. Collected sample use purposive sampling period 2007-2011. Using this method acruired as much 41 firms. The dependent variable is market value, independen variable are earnings, cash flow from operation, current accrual and non-current accrual. Data analisis was performed with OLS regression using Eviews. The result show that earnings have explainatory power in explaining market value of firm. Overall, cash flow from operation and accrual component earnings can increase explainatory power in explaining market value of firm
Purpose - Prior studies provide mixed propositions on whether earnings levels or earnings changes pr...
The research aims to study the behavior and determinants of earnings quality and accruals persistenc...
Purpose - In response to recent concerns on earnings quality and a firm's fundamental performance, t...
The purpose of this paper is to examine the explanatory power of accruals and cash flows in explaini...
<p><em>This study is conducted to measure the value relevance of earnings and cash flows by using th...
Empirical accounting research sometimes assumes that the value relevance of accounting variables can...
This study aims to determine the relevance of the value of earnings and cash flow as a measure of ac...
This paper analyses the association between earnings management and value relevance of accounting in...
This paper empirically investigates the value relevance of reported earnings during the period 2006-...
Relevance of accounting earnings for market value of companies has been subject to numerous empirica...
This study examines the value relevance of accounting information. It is to investigate wheth...
The purposes of this research are to know: (1) is there any nonlinearity relationship between earnin...
Research aims: This study examines the value relevance of accounting information consisting of earni...
This study aims to examine the value relevance of operating cash flows disclosures (direct method ve...
The purpose of this research is to test investors capability to detect earning management after the ...
Purpose - Prior studies provide mixed propositions on whether earnings levels or earnings changes pr...
The research aims to study the behavior and determinants of earnings quality and accruals persistenc...
Purpose - In response to recent concerns on earnings quality and a firm's fundamental performance, t...
The purpose of this paper is to examine the explanatory power of accruals and cash flows in explaini...
<p><em>This study is conducted to measure the value relevance of earnings and cash flows by using th...
Empirical accounting research sometimes assumes that the value relevance of accounting variables can...
This study aims to determine the relevance of the value of earnings and cash flow as a measure of ac...
This paper analyses the association between earnings management and value relevance of accounting in...
This paper empirically investigates the value relevance of reported earnings during the period 2006-...
Relevance of accounting earnings for market value of companies has been subject to numerous empirica...
This study examines the value relevance of accounting information. It is to investigate wheth...
The purposes of this research are to know: (1) is there any nonlinearity relationship between earnin...
Research aims: This study examines the value relevance of accounting information consisting of earni...
This study aims to examine the value relevance of operating cash flows disclosures (direct method ve...
The purpose of this research is to test investors capability to detect earning management after the ...
Purpose - Prior studies provide mixed propositions on whether earnings levels or earnings changes pr...
The research aims to study the behavior and determinants of earnings quality and accruals persistenc...
Purpose - In response to recent concerns on earnings quality and a firm's fundamental performance, t...