The Effect of Unconditional Conservatism on Market Reactions

Rini Indriani, Lenza Putri, Adista Zaman, Herawansyah

2019

Abstract

This This study aims to investigate the effect of unconditional conservatism on market reactions. The study was conducted on non-financial companies in the Indonesia stock exchange in the period 2011-2016, and used stepwise regression for data analysis. The results showed that unconditional conservatism had a positive effect on market reactions. Investigations in different periods, namely the period 2011-2015 and 2011-2016 show that the influence of unconditional conservatism is increasingly positive on market.

Paper Citation

in Harvard Style

Indriani R., Putri L., Zaman A. and Herawansyah. (2019). The Effect of Unconditional Conservatism on Market Reactions. In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA, ISBN 978-989-758-582-1, pages 90-96. DOI: 10.5220/0009588600002900

in Bibtex Style

@conference{miicema19,
author={Rini Indriani and Lenza Putri and Adista Zaman and Herawansyah},
title={The Effect of Unconditional Conservatism on Market Reactions},
booktitle={Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,},
year={2019},
pages={90-96},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009588600002900},
isbn={978-989-758-582-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,
TI - The Effect of Unconditional Conservatism on Market Reactions
SN - 978-989-758-582-1
AU - Indriani R.
AU - Putri L.
AU - Zaman A.
AU - Herawansyah.
PY - 2019
SP - 90
EP - 96
DO - 10.5220/0009588600002900