Nilai Relevansi Laba dan Aliran Kas

Joni, - and Sari, Indah Maya (2011) Nilai Relevansi Laba dan Aliran Kas. Project Report. Fakultas Ekonomi UK. Maranatha, Bandung. (Unpublished)

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Abstract

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.

Item Type: Monograph (Project Report)
Uncontrolled Keywords: Earnings, Cashflows, Earnings and Cashflows Prediction.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 22 May 2014 04:33
Last Modified: 22 May 2014 04:33
URI: http://repository.maranatha.edu/id/eprint/5855

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