Conservatism of earnings and investor protection
This paper reviews the conservatism of earnings and cost of equity to enhancement and improvement of quality information pertaining to earnings quality that leads to the reduction of information asymmetry (information risk) and consequently reduces cost of equity. Review of this paper suggests that...
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Centre for Promoting Ideas, USA
2011
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| Online Access: | http://eprints.utm.my/id/eprint/39804/ http://ijbssnet.com/journals/Vol._2_No._14;_July_2011/17.pdf |
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my.utm.398042018-11-30T06:41:47Z http://eprints.utm.my/id/eprint/39804/ Conservatism of earnings and investor protection Sofian, Saudah Abdul Rasid, Siti Zaleha Mehri, Mohammadghorban HD28 Management. Industrial Management This paper reviews the conservatism of earnings and cost of equity to enhancement and improvement of quality information pertaining to earnings quality that leads to the reduction of information asymmetry (information risk) and consequently reduces cost of equity. Review of this paper suggests that managers should disclose more quality information particularly related to earnings in order to increase investor’s willingness to invest in capital market. Therefore, this paper intends to resolve the issue of information asymmetry by determining the role of conservatism of earnings on cost of equity. Centre for Promoting Ideas, USA 2011 Article PeerReviewed Sofian, Saudah and Abdul Rasid, Siti Zaleha and Mehri, Mohammadghorban (2011) Conservatism of earnings and investor protection. International Journal of Business and Social Science, 2 (14). pp. 143-148. ISSN 2219-1933 http://ijbssnet.com/journals/Vol._2_No._14;_July_2011/17.pdf |
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HD28 Management. Industrial Management |
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HD28 Management. Industrial Management Sofian, Saudah Abdul Rasid, Siti Zaleha Mehri, Mohammadghorban Conservatism of earnings and investor protection |
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This paper reviews the conservatism of earnings and cost of equity to enhancement and improvement of quality information pertaining to earnings quality that leads to the reduction of information asymmetry (information risk) and consequently reduces cost of equity. Review of this paper suggests that managers should disclose more quality information particularly related to earnings in order to increase investor’s willingness to invest in capital market. Therefore, this paper intends to resolve the issue of information asymmetry by determining the role of conservatism of earnings on cost of equity. |
| format |
Article |
| author |
Sofian, Saudah Abdul Rasid, Siti Zaleha Mehri, Mohammadghorban |
| author_facet |
Sofian, Saudah Abdul Rasid, Siti Zaleha Mehri, Mohammadghorban |
| author_sort |
Sofian, Saudah |
| title |
Conservatism of earnings and investor protection |
| title_short |
Conservatism of earnings and investor protection |
| title_full |
Conservatism of earnings and investor protection |
| title_fullStr |
Conservatism of earnings and investor protection |
| title_full_unstemmed |
Conservatism of earnings and investor protection |
| title_sort |
conservatism of earnings and investor protection |
| publisher |
Centre for Promoting Ideas, USA |
| publishDate |
2011 |
| url |
http://eprints.utm.my/id/eprint/39804/ http://ijbssnet.com/journals/Vol._2_No._14;_July_2011/17.pdf |
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1643650368893091840 |
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13.149126 |