Asosiasi siklus hidup perusahaan dengan incremental value-relevance informasi laba dan arus kas

@inproceedings{Atmini2002AsosiasiSH,
  title={Asosiasi siklus hidup perusahaan dengan incremental value-relevance informasi laba dan arus kas},
  author={Sari Atmini},
  year={2002}
}
The objectives of this study is to empirically examine the association between corporate life-cycle and the incremental value-relevance of earnings and cash flows. Value-relevance is defined as the ability to explain cross-sectional variation in market value of equity. Corporate life-cycle consists of four stages: start-up, growth, mature, and decline. Firms in different life-cycle stages have different characteristics. The differences in the life-cycle stages affect the usefulness of… CONTINUE READING