Kemampuan Net Income, Other Comprehensive Income terhadap Return dengan Moderasi Kualitas Laba
نویسندگان
چکیده
منابع مشابه
Pengaruh Perangkat Server Terhadap Kualitas Pengontrolan Jarak Jauh Melalui Internet
Internet sangat membantu dalam memperbaiki kualitas kehidupan manusia. Hampir semua bidang kehidupan manusia dapat diakses menggunakan internet. Manusia terbantu dengan adanya internet yang menyediakan segala macam informasi yang dibutuhkan. Seiring dengan perkembangan infrastuktur jaringan internet maka pengontrolan jarak jauh mulai berubah menggunakan media internet. Pada penelitian ini digun...
متن کاملIs Other Comprehensive Income Reported in the Income Statement More Value Relevant?
This study examines whether changing the reporting location of OCI from the Statement of Changes in Equity (SSE) to a combined Income Statement or a separate Statement of Comprehensive Income (SCI), as required by Accounting Standard Update (ASU) 201105, has affected the value relevance of OCI. Using manually collected data, we find that the value relevance of OCI decreased for firms that chang...
متن کاملNet Income, Gross Income, and Bias in Child Support Awards in Gross Income-Shares States
In this study I discuss the pros and cons of using net income vs. gross income in gross income-shares states. It is argued that the “standardized net” approach is the best approach in determining child support awards based on the combined principles of equity and accuracy. However most states use gross income approaches for the sake of simplicity. Such gross income approaches can generate biase...
متن کاملIncome-Net Worth Measures of Economic Welfare
STUDIES OF THE economic position of consumers have long recognized t,hat families with the same current income may differ widely with respect, to the amount of wealth they own. It is common pract,ice to speak of the wealthier family as “better off” than the less wealthy. Moreover, welfare programs reflect, the philosophy that assets should be taken into account in evaluating eligibility for ass...
متن کاملWhy Has the Net Income Deficit Narrowed?
Between late 2010 and early 2013, Australia’s net income deficit narrowed to its lowest point since the early 1990s. this article examines the reasons for this narrowing and finds that it was mainly due to declines in the average yields paid by Australian entities on their foreign debt and equity liabilities. the lower average yield paid on foreign debt liabilities reflects a combination of dec...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal Riset Akuntansi & Perpajakan (JRAP)
سال: 2019
ISSN: 2460-2132,2339-1545
DOI: 10.35838/jrap.2019.006.01.6