The Changing Value Relevance of Accounting Information: An Overview

This article aims to provide an overview of the value relevance of accounting information development for investors and creditors who are the primary users of financial statements. The traditional approach views stock prices as value relevance of the focal accounting information that can reflect the...

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Bibliographic Details
Main Authors: Hilda Octavana Siregar, Nashirotun Nisa Nurharjanti
Format: Article
Language:English
Published: Muhammadiyah University Press 2021-09-01
Series:Riset Akuntansi dan Keuangan Indonesia
Subjects:
Online Access:https://journals2.ums.ac.id/index.php/reaksi/article/view/9654
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