Nilai Relevansi Laba dan Aliran Kas
| Main Authors: | Joni, -, Sari, Indah Maya |
|---|---|
| Format: | Monograph NonPeerReviewed Book |
| Terbitan: |
Fakultas Ekonomi UK. Maranatha
, 2011
|
| Subjects: | |
| Online Access: |
http://repository.maranatha.edu/5855/1/NIlai%20Relevansi%20Laba%20dan%20Aliran%20Kas.pdf http://repository.maranatha.edu/5855/ |
Daftar Isi:
- This study provides information on predictive ability of annual earnings and cash flow from operation numbers. We obtained a sample of 44 BEI listed companies and 352 observation, year-end firms from 1991 to 2009. We find that both cashflows and earnings numbers have substantially predictive ability for future cashflows. Furthermore, this study documents that earnings numbers have more predictive ability for future cashflows than cashflows and the result are robust.