5 articles in this issue
Dwi Fitri Puspa
The value relevance literature is related to the usefulness of financial statement asan information in equity valuation. This study is conducted to measure the value relevance of earnings and cash flows by using the portfolio return approach. the study is... see more
Wiwik Utami
The objectives of the research are to find out empirical evidence of he impact of voluntary disclosures and earnings management on the information asymmetry. The population of this study was public companyof manufacturing sector listed at Jakarta Stock Ex... see more
Siti Munfaqiroh
Objective of this research the influence of publicizing of financial statement to treade volume of is to study share in Jakarta capital market. This research emphasizes on change of trade volume of share of around date of financial statement publicizing. ... see more
Etty M. Nasser,Tobia Parulian
The objective of this research is to identify the influence of internal factor, such as size, profitability, operating leverage and sectors to the income smoothing practice. And the other objective is to examine the diffrerence between internal factors su... see more
Anggon ,,Sofyan S. Harahap,Ramlan Harahap
The paper studies how far the understanding of students on ten accounting terrminologies e.i.: (1) cost, (2) expense, (3) revenue, (4) income (5) inventory, (6) gain, (7) loss, (8) depreciation, (9) retained earning, and 10) going concern. The study is co... see more