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Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings

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

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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 11:31
Last Modified:31 Jan 2017 14:59

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