PENGARUH MODERASI SIZE TERHADAP HUBUNGAN LABA KONSERVATISMA DENGAN NERACA KONSERVATISMA

Kiryanto dan Edy Suprianto

Abstract
This research hypothesis and find that : the first, earnings conservatism, the tendency of firms to recognize bad news in earnings on a more timely basis than good news, is substantially greater in portfolios of firms with lower price-to-book ratios than in portfolios of firms with higher price-to-book ratios. Second, the negative association between earnings conservatism and the price-to-book ratios and third, the association between earnings conservatism and the price-to-book ratios have moderated to size of firms.
Keywords : accounting conservatism, earnings, returns, and price-to-book

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