Zahroh Naimah, Dr.,SE.,MSi.,Ak (2012) Bias in Accounting and the Value Relevance of Accounting Information. GSTF Journal on Business Review (GBR), 2 (1). pp. 19-25. ISSN 2010-4804

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Abstract

The objective of this study is to examine the value relevance of accounting earnings and book value of equity in explaining stock price. The study investigated whether bias in accounting influence earnings response coefficient and book value of equity coefficients. The study shows that accounting earnings and book value of equity are positively associated with stock price. Accounting earnings and book value of equity are useful to explain stock price changes. The results also shows that earnings response coefficient is smaller in the firms that have both conservative accounting or liberal accounting.

Item Type:	Article
Uncontrolled Keywords:	earnings response coefficients, book value response coefficients, and bias in accounting.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HM Sociology > HM(1)-1281 Sociology > HM1001-1281 Social psychology > HM1176-1281 Social influence. Social pressure Q Science > Q Science (General) > Q350-390 Information Theory
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Zahroh Naimah, Dr.,SE.,MSi.,Ak UNSPECIFIED
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	02 Nov 2017 18:22
Last Modified:	02 Nov 2017 18:22
URI:	http://repository.unair.ac.id/id/eprint/65121
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