Febrianto, Rahmat and Kurniawan, Bobby and Suhairi, Suhairi (2010) Perbandingan Earnings Response Coefficients (ERC) Tiga Angka Laba Akuntansi. Working Paper. FAKULTAS EKONOMI. (Unpublished)
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Abstract
When a researcher wants to test the relationship between accounting income number and share price, he/she (naturally) will use operating income or net income numbers. The earlier is chosen because this number is operative, can be “traced” to income, while the later is chosen because its close relationship with investor-since it will be paid as dividend. This research tries to prove whether these two income numbers have better quality, compared to the third income number: gross profit. The results show that gross profit number has the best quality and statistically significant in all windows used.
| Item Type: | Monograph (Working Paper) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Unit atau Lembaga: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | SSi Resta Yanda |
| Date Deposited: | 02 Jun 2010 02:36 |
| Last Modified: | 26 Sep 2011 05:10 |
| URI: | http://repository.unand.ac.id/id/eprint/1500 |
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