THE INFLUENCE OF ACCOUNTING INFORMATIONAL RELEVANCE TOWARDS THE SENSITIVITY OF EFFICIENT CAPITAL INVESTMENT

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THE INFLUENCE OF ACCOUNTING INFORMATIONAL RELEVANCE TOWARDS THE SENSITIVITY OF EFFICIENT CAPITAL INVESTMENT

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Title: THE INFLUENCE OF ACCOUNTING INFORMATIONAL RELEVANCE TOWARDS THE SENSITIVITY OF EFFICIENT CAPITAL INVESTMENT
Author: Sherlita, Erly
Abstract: Prior research shows that accounting information quality is positively related to investment efficiency. The purpose of this paper is to study the relationship between accounting information quality and investment efficiency in Indonesia. Based on Dechow and Dichev’s (2002) earnings quality measure, I expect that the investment efficiency is stronger when firms have higher earnings quality. Research conducted on 90 listed manufactured companies in Indonesia Stock Exchange, selected through purposive sampling technique that is consistent with the criteria listed there since 2006 until 2010, and also has a comprehensive financial reporting data. The evidence is consistent with the hypothesis that high accounting quality provides more investment efficiency.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3536
Date: 2011-11-24


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COVER.pdf 379.5Kb PDF View/Open
INNER COVER.pdf 453.6Kb PDF View/Open
FROM CHAIRMAN DESK.pdf 350.4Kb PDF View/Open
FOREWORD.pdf 340.6Kb PDF View/Open
KEYNOTE SPEAKER.pdf 338.9Kb PDF View/Open
ORGANIZING COMMITTEE.pdf 327.7Kb PDF View/Open
ACKNOWLEDGEMENT.pdf 384.7Kb PDF View/Open
CONFERENCE PROGRAMME.pdf 348.6Kb PDF View/Open
CONTENTS.pdf 423.7Kb PDF View/Open
CONTENT ERLY.pdf 253.3Kb PDF View/Open

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