Effect of Conservatism to Value Relevance of Earnings Information

Sebrina, Nurzi and Sari, Yuanita Karmenia (2016) Effect of Conservatism to Value Relevance of Earnings Information. In: Proceeding International Conference Local wisdom for Re-Thinking Global Solutions, 21-23 September 2016, Padang.

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Abstract

The aims of research to examine the influence application of accounting conservatism level to the value relevance of accounting earnings information on companies listed in Indonesia Stock Exchange during the period 2009-2012. The samples are choices using the purposive sampling method, the result that in order to obtain 63 sample firms. Data analysis was conducted in three stages using a regression model of cross-section data. The result show that the application of accounting conservatism has negative significant effect on the value relevance of accounting earnings information. Value relevance of accounting information increases when moving tocompanies classified as low conservatism to medium conservatism and again an increases when moving further to high conservatism, this research is using return model (1991) and Basu conservatism model (1997)

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