Authors:

Zahroh Naimah

Abstract:

“The value relevance of Accounting Information (Theoritical Reviews). This paper theoritically reviews the value relevance of accounting information and the research development of the value relevance of accounting information. The value relevansi accounting information comprises of the the value relevance of accounting earnings, the value relevance of asset and liabilities, the value relevance of accounting earnings and book value of equity. This paper also theoritically reciews the factors that influence the value relevance of accounting information. The value relevance of accounting earnings is influenced by earnings quality, capital structure, auditor quality, company’s risk, firm’s size, growth opportunuty, and earnings persistence. The value relevance of accounting earnings and book value of equity is influenced by negative earnings, earnings persistence, financial health, profitability and growth opportunity, accounting conservatism, and investment in intangible assets. Keywords: value relevance, accounting earnings, book value of equity, earnings response coefficient.”

Keywords

value relevance, accounting earnings, book value of equity, earnings response coefficient.

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PDF:

https://jurnal.harianregional.com/bse/full-18826

Published

2016-02-19

How To Cite

NAIMAH, Zahroh. RELEVANSI NILAI INFORMASI AKUNTANSI: SUATU KAJIAN TEORITIS.Buletin Studi Ekonomi, [S.l.], feb. 2016. ISSN 2580-5312. Available at: https://jurnal.harianregional.com/bse/id-18826. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOL.19.NO.1.FEBRUARI 2014.(PP 1-117)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License