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AKRUAL SEBAGAI DASAR DALAM MEMPREDIKSI ARUS KAS MASA DEPAN (STUDI EMPIRIS PAD…
Financial statement based on accrual, not only gives previous information involving revenue and expense but also gives future information about liabilities who have to be paid and cash to be accepted. Accruals improve the persistence of earnings relative to cash flow in high accrual firms, but reduce earnings in low a_ccrual firms. This research focuses on the role of an accrual in predicting f…
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- xi, 63 hlm.; tab.; 29 cm.
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- T276192008
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