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

Sherlita, Erly

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

dc.contributor.author	Sherlita, Erly
dc.date.accessioned	2014-08-14T03:26:00Z
dc.date.accessioned	2019-10-21T11:47:36Z
dc.date.available	2014-08-14T03:26:00Z
dc.date.available	2019-10-21T11:47:36Z
dc.date.issued	2011-11-24
dc.description.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.	en_US
dc.identifier.isbn	978-602-19434-0-3
dc.identifier.uri	http://repository.widyatama.ac.id/handle/123456789/3536
dc.language.iso	en	en_US
dc.publisher	International Accouting Conference, Accounting Departement, Faculty of Economic Universitas Negeri Surabaya,	en_US
dc.relation.ispartofseries	;KII.CD.073
dc.subject	Accounting information	en_US
dc.subject	earnings quality	en_US
dc.subject	investment efficiency	en_US
dc.title	THE INFLUENCE OF ACCOUNTING INFORMATIONAL RELEVANCE TOWARDS THE SENSITIVITY OF EFFICIENT CAPITAL INVESTMENT	en_US
dc.type	Presentation	en_US