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Conservatism of earnings and investor protection

Sofian, Saudah and Abdul Rasid, Siti Zaleha and Mehri, Mohammadghorban (2011) Conservatism of earnings and investor protection. International Journal of Business and Social Science, 2 (14). pp. 143-148. ISSN 2219-1933

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Official URL: http://ijbssnet.com/journals/Vol._2_No._14;_July_2...


This paper reviews the conservatism of earnings and cost of equity to enhancement and improvement of quality information pertaining to earnings quality that leads to the reduction of information asymmetry (information risk) and consequently reduces cost of equity. Review of this paper suggests that managers should disclose more quality information particularly related to earnings in order to increase investor’s willingness to invest in capital market. Therefore, this paper intends to resolve the issue of information asymmetry by determining the role of conservatism of earnings on cost of equity.

Item Type:Article
Uncontrolled Keywords:Conservatism of Earnings, Information Asymmetry
Subjects:H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
ID Code:39804
Deposited By: Fazli Masari
Deposited On:21 Jul 2014 05:28
Last Modified:30 Nov 2018 06:41

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