Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal BIP'S : Jurnal Bisnis Perspektif
Galuh Artika Febriyanti
Politeknik Universitas Surabaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Perbandingan Keakuratan Model Laba Permanen, Transitori Dan Agregat Dalam Memprediksi Laba Masa Depan Galuh Artika Febriyanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 1 (2017): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.831 KB) | DOI: 10.37477/bip.v9i1.38

Abstract

Earnings represent information which very paid attention by users of financial statements. Some research was examined the ability of earnings to forecast future earnings which only focused to aggregate earnings. Some literature mention that reported earnings number contain permanent and transitory earnings component which can be used to forecast future earnings and future cash flow. Permanent earnings is earnings related to core activity of the firms which always happened each every period, while transitory earnings are earnings do not relate with core activity of the firms and is not expected to happened in next period. This research empirically examines the level of accuracy model with permanent, transitory, and aggregate earnings component to forecast future earnings of the firms
Co-Authors