DAMPAK KUALITAS LABA TERHADAP KEMAMPUAN PREDIKSI LABA, ARUS KAS, DAN KOMPONEN AKRUAL [JURNAL]
Abstract
This paper performs an empirical investigation the impact of earnings quality
on accounting information prediction capacity, particularly profit, operating
cash flow and accrual component for predicting the forthcoming operating cash
flow. The hypothesis tests are based on a sample of 96 manufacturing firms
listed at Indonesian Stock Exchange. The result of this research indicates that
earnings quality has an impact on the increase in accounting information
prediction capacity. In addition, it indicates that earnings are superior to the
operating cash flow in predicting the forthcoming operating cash flow. This
paper contributes for both the user of financial and the literature. They indicate
that the user of financial gets an effective operating cash flow model. For
literature by showing that it can enrich non market based accounting research,
particularly in terms of accounting profit information with further explanation
of income statement as stated in conceptual framework.
Keywords: accounting information, earnings quality, operating cash flow
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