Esensi: Jurnal Bisnis dan Manajemen
Not a member yet
    191 research outputs found

    SIKLUS HIDUP PERUSAHAAN DAN KONSERVATISME AKUNTANSI

    Author
    Publication venue
    Faculty of Economic and Business
    Publication date
    Field of study
    No full text
    This research analyzes influence of corporate life cycle to accounting conservatism. Corporate life cycle consists of start up, growth, mature and decline phase. This research used 90 sample corporates from secondary sector at Indonesia Stock Exchange (IDX) in 2011. The result of this research shows that corporates sample on mature phase did accounting conservatism in order to stay on that phase and never fell down on decline phase. But, corporate samples on growth phase didn’t do accounting conservatism because they needed more financing. This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatismDOI: 10.15408/ess.v4i1.196

    0

    full texts

    191

    metadata records
    Updated in last 30 days.
    Esensi: Jurnal Bisnis dan Manajemen
    Access Repository Dashboard
    Do you manage Open Research Online? Become a CORE Member to access insider analytics, issue reports and manage access to outputs from your repository in the CORE Repository Dashboard! 👇