GDL

Jurnal Ekonomi, volume 8, no. 2, Juni 2004.
Journal from JIPTUNMERPP / 2008-01-09 09:44:51
Oleh : Sri Werdiningsih, Faculty_of_Economics_-_Merdeka_University_Malang (Jurnalekonomi-feunmer@yahoo.com)
Dibuat : 2004-06-01, dengan file

Keyword : Classification earnings components, predictive content, estimation sample, validation sample.

The accounting profession requires that firms disaggregate net income into specific components. Dispite the widespread assumption that earnings disaggregation is important for accessing firm earning, there is little empirical evidence that the classification scheme actually improves predictive content of earnings. The objective of this research is to empirically examine predictive content of classification earnings components. Five classification models are use to predict earnings and there clssifications models are use to predict earnings before special items, discontinued operation and extraordinary items. There are one hundred and twenty companies selected as a sample for this research available on 1996 Indonesian Capital market Directory. It consist of seventy-five companies used for an estimation sample and forty-five companies used for a validation sample. The evidence in this research demonstrates that earnings classification into specific comapnies improve predictive content of earnings.

Deskripsi Alternatif :

The accounting profession requires that firms disaggregate net income into specific components. Dispite the widespread assumption that earnings disaggregation is important for accessing firm earning, there is little empirical evidence that the classification scheme actually improves predictive content of earnings. The objective of this research is to empirically examine predictive content of classification earnings components. Five classification models are use to predict earnings and there clssifications models are use to predict earnings before special items, discontinued operation and extraordinary items. There are one hundred and twenty companies selected as a sample for this research available on 1996 Indonesian Capital market Directory. It consist of seventy-five companies used for an estimation sample and forty-five companies used for a validation sample. The evidence in this research demonstrates that earnings classification into specific comapnies improve predictive content of earnings.

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