Daftar Pustaka

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DAFTAR PUSTAKA
Ball, Ray and Brown, Philip. 1968. An Empirical Evaluation of Accounting
Income Number. Journal of Accounting Research, 159-177.
Beaver, W. H. (1968). The Information Content of Annual Earning
Announcements. Empirical Research in Accounting: Selected Studies, 67-92.
Beaver, W.H., R. Clarke dan W. Wright. (1979). The Association Between
Unsystematic Security Returns and the Magnitude of Earnings Forecasts.
Journal of Accounting Research (Autum). 316-340.
Belkaoui, A. (2007). Accounting Theory. Jakarta: Salemba Empat.
Beza, B. 1997. The Information Content of Annual Earning Announcement: A
Trading Volume Approach. Tesis. Pascasarjana Universitas Gajah Mada,
Yogyakarta.
Chaney, P.K.., & Jeter, D.C. (1991). The Effect of Size on The Magnitude of long
window Earnings Response Coefficient. Contemporary Accounting
Research, 8(2), 540-560.
Collins, D.W. and Kothari, S.P. (1989). An analysis of intemporal and cross
sectional determinant of earning response coefficient. Journal of
Accounting and Economics. 11, 143-181.
Easton, P. D. dan M. Zmijewski. (1989). Cross-sectional Variation in the Stock
Market Response to Accounting Earnings Announcements. Journal of
Accounting and Economics 11, pp.117-141.
Financial Accounting Standard Board (FASB). (2000). SFAC No. 2. Qualitative
Characteristic of Accounting Information.
Francis, J., Schipper, K., & Vincent, L. (2002). Expanded Disclosure and the
Increased Usefulness of Earnings Announcement. The Accounting Review,
77(3), 515-546.
Hendriksen, E. S., & Van Breda, M. F. (1992), Accounting Theory. 5th ed.
Homewood Illinois: Irwin.
Kormendi, R., dan R.Lipe. (1987). Earnings Innovations, Earnings Persistence,
and Stock Returns. Journal of Bussiness 60 (3).
Lev, B. dan S.r. Thiagarajan. (1993). Fundamental Information Analysis. Journal
of Accounting Research (Autumn) : 190-215.

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Mulyadi. (2010). Auditing. 6th ed. Jakarta: Salemba Empat.


Scott, William R. (2009). Financial Accounting Theory. 5th ed. Canada Inc:
Prentice Hall.
Staubus, G. J. (2013). The Decision Usefulness Theory of Accounting: A Limited
History.
Subekti, I. (2005). Pengujian Empiris Audit Report Lag Menggunakan Client
Cycle Time dan Firm Cycle Time. Solo: Simposium Nasional Akuntansi
VIII.
Susan, I. (2009). Akuntansi Biaya. Bandung: Pustaka.
Syafrudin. (2004). Pengaruh Ketidaktepatan Waktu Penyampaian Laporan
Keuangan pada Earnings Response Coefficient: Studi di Bursa Efek
Jakarta. Simposium Nasional Akuntansi VII, 754-776.
Widjajanto. N. (2008). Sistem Informasi Akuntansi. Jakarta: Erlangga,

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