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Desi Adhariani
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This study examines whether voluntary corporate disclosure level that is published in annual report affects the return-earnings relationship. The study hypothesizes that the informativeness of earnings and voluntary disclosure is complementary to each other. This hypothesis implicitly presumes that investor will use the information provided in annual report disclosures together with information in earnings as one of the guidance in investment decisions. To test the hypothesis, current stock returns are regressed against current earnings changes. ...
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Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2005
JAKI-2-1-Juli2005-24
Artikel Jurnal Universitas Indonesia Library
