Sofian, Saudah and Abdul Rasid, Siti Zaleha and Mehri, Mohammadghorban (2011) Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings. Australian Journal of Basic and Applied Sciences, 5 (9). pp. 1837-1840. ISSN 1991-8178
Full text not available from this repository.
Official URL: http://ajbasweb.com/old/ajbas/2011/September-2011/...
Abstract
This paper reviews the effect of both conservatism namely, conservatism of intellectual capital and conservatism of earnings on relevance of earnings. This paper shows that the decrease in the relevance of earnings is probably due to ex an te and ex post conservatism. Review of this paper suggests that researchers, practitioners, and accountants are required to seek and resolve this long standing issue by extending the horizon of research, which measures the role of conservatism of intellectual capital and conservatism of earnings. Therefore, this paper proposes a model that examines the effect of conservatism of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | intellectual capital, conservatism of intellectual capital, conservatism of earnings, relevance of earnings |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor |
| Divisions: | International Business School |
| ID Code: | 44870 |
| Deposited By: | Haliza Zainal |
| Deposited On: | 21 Apr 2015 03:31 |
| Last Modified: | 31 Jan 2017 06:59 |
Repository Staff Only: item control page
