Hubungan Laba Konservatisma dengan Neraca Konservatisma

Kiryanto Kiryanto, Edy Suprianto


This research hypothesizes and finds that: the first, earnings conservatism, the tendency of firms to recognize bad news in earnings on a more timely basis than good news, is substantially greater in portofolios of firms with lower price-to-book ratios than in portofolios of firms with higher price-to-book ratios. Second, there is the negative association between earnings conservatism and the price-to-book ratios.


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Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

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