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THE EFFECT OF ACCOUNTING CONSERVATISM ON THE

VALUE RELEVANCE OF

ACCOUNTING INFORMATION:

EVIDENCE FROM INDONESIA

by Dewa Gede Wirama

Submission date: 15-May-2018 08:11AM (UTC+0700) Submission ID: 963837548

File name: Article_EJBSS_I_Wayan_Wina_Widyatama_Word_2003.doc (355K) Word count: 5695

Character count: 32785

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18 %

SIMILARIT Y INDEX

14 %

INT ERNET SOURCES

11 %

PUBLICAT IONS

9 %

ST UDENT PAPERS

1 1 %

2 1 %

3 1 %

4 1 %

5 1 %

6 1 %

7 1 %

8 < 1 %

THE EFFECT OF ACCOUNTING CONSERVATISM ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION:

EVIDENCE FROM INDONESIA

ORIGINALITY REPORT

PRIMARY SOURCES

eprints.utar.edu.my

Int ernet Source

Submitted to University of Liverpool

St udent Paper

Submitted to Grand Canyon University

St udent Paper

Submitted to Universiti Teknologi Malaysia

St udent Paper

Submitted to University of Kent at Canterbury

St udent Paper

www.docstoc.com

Int ernet Source

Submitted to Universiti Sains Malaysia

St udent Paper

www.rebs.ro

Int ernet Source

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9 < 1 %

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cirworld.org

Int ernet Source

Mashoka, Tareq Zaki(Skerratt, L). "Earnings management and loss reversal", School of Social Sciences PhD Theses, 2010.

Publicat ion

Submitted to Cardiff University

St udent Paper

www.fin.ntu.edu.tw

Int ernet Source

Mehrdad Eghtedari, Saghar Ghanavati, Ali Rohani, Mehdi Parchami. "Surface roughness of two Polyamide Material Types Used in the Manufacture of Denture Base Compared with a Type of Heat-cured Acrylic Resin", Jentashapir Journal of Health Research, 2017

Publicat ion

Manuel Cano-Rodriguez. "Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence", European Accounting Review, 2009

Publicat ion

Submitted to Universitat Duisburg-Essen

St udent Paper

www.pngba.org

Int ernet Source

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Submitted to Monmouth College

St udent Paper

ejournal.um.edu.my

Int ernet Source

pertanika.upm.edu.my

Int ernet Source

Management Research Review, Volume 35, Issue 1 (2012-01-14)

Publicat ion

acctgrev.ut.ac.ir

Int ernet Source

issuu.com

Int ernet Source

Submitted to University of Aberdeen

St udent Paper

Submitted to EDMC

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Submitted to Surabaya University

St udent Paper

unmasmataram.ac.id

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prostoma.pl

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media.neliti.com

Int ernet Source

Shang-zhi Yue, Xiang-hong Li. "The value

relevance of net income vs. impairment items in Chinese listed agribusinesses", 2009

International Conference on Management Science and Engineering, 2009

Publicat ion

www.ukessays.com

Int ernet Source

www.allbusiness.com

Int ernet Source

Submitted to Erasmus University of Rotterdam

St udent Paper

Submitted to University of Westminster

St udent Paper

media.proquest.com

Int ernet Source

Juan Manuel García Lara. "Balance sheet versus earnings conservatism in Europe", European Accounting Review, 7/1/2004

Publicat ion

etdncku.lib.ncku.edu.tw

Int ernet Source

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Submitted to University of Leeds

St udent Paper

Choi, B.S.. "Copper transport to the brain by the blood-brain barrier and blood-CSF barrier",

Brain Research, 20090112

Publicat ion

digitalcommons.pace.edu

Int ernet Source

documents.mx

Int ernet Source

Laura K. Rickett, Anastasia Maggina, Pervaiz Alam. "Auditor tenure and accounting

conservatism: evidence from Greece", Managerial Auditing Journal, 2016

Publicat ion

eprints.uwe.ac.uk

Int ernet Source

arno.uvt.nl

Int ernet Source

Submitted to Central Queensland University

St udent Paper

hydra.hull.ac.uk

Int ernet Source

Wu, Ching-Lin, Chih-Pei An, Lei-Pin Tseng,

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47 < 1 %

48 < 1 %

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Hsueh-Chih Chen, Yu-Chen Chan, Shu-Ling Cho, and Meng-Ling Tsai. "Fear of being

laughed at with relation to parent attachment in individuals with autism", Research in Autism Spectrum Disorders, 2015.

Publicat ion

www.uctjournals.com

Int ernet Source

bora.nhh.no

Int ernet Source

car.aauni.edu

Int ernet Source

www.accounting.unsw.edu.au

Int ernet Source

www.isb.edu

Int ernet Source

Submitted to Universita' di Siena

St udent Paper

pubs.sciepub.com

Int ernet Source

www.aaajournals.org

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www.iiste.org

Int ernet Source

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ro.ecu.edu.au

Int ernet Source

globaljournals.org

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journals.cz

Int ernet Source

gssrr.org

Int ernet Source

T B Wardani, A Widodo, N Winarno. " Using in Lights and Optics Topic to Improve Students’

Conceptual Understanding ", Journal of Physics: Conference Series, 2017

Publicat ion

Li Yang, Luo Yushu, Tian Yixiang. "An

Examination of Value Relevance of Assets Impairment Based on the Loss Listed

Companies", 2007 International Conference on Service Systems and Service Management, 2007

Publicat ion

Steve C. Lim, Taewoo Park. "The declining association between earnings and returns", Management Research Review, 2011

Publicat ion

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14% SIMILARIT Y INDEX 10% INT ERNET SOURCES 5% PUBLICAT IONS 7% ST UDENT PAPERS 1 2% 2 2% 3 1% 4 1% 5 1% 6 1% EFFECT OF SOCIAL CAPITAL ON ENTREPRENEURIAL ORIENTATION AND