Value Relevance of Accounting Information and Noise Trading in Banks and Financial Institutions
نویسندگان
چکیده
This study aimed to analyze the financial accounting information's relative and incremental value relevance between 2012 2019. It also analyzed relationship noise trading of information using 564 firm-year observations on banks institutions in Indonesia Stock Exchange (IDX) from The price valuation model prepared by Ohlson [1] was used test information. findings showed earnings book during study. Furthermore, has a moderating effect earnings' relevance. samples were sector compare previous literature manufacturing companies. results could be useful current potential investors while considering investing sector.
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ژورنال
عنوان ژورنال: Universal journal of accounting and finance
سال: 2022
ISSN: ['2331-9712', '2331-9720']
DOI: https://doi.org/10.13189/ujaf.2022.100311