Mortization, Research and Development Expense, Unusual/Exceptional Item Relevance for Street Earnings

نویسندگان

چکیده

This study is motivated by the phenomenon of investors' concern when they saw earnings from companies prepared accounting managers who have self-interest tendencies. As a result, investors may be misled in companies' assessments. Based on this phenomenon, helps to get relevant value eliminating three items income statement so it becomes known as street earnings. Street are values that generally generated securities analysts. result recalculation excluding non-recurring items, wherein study, amortization, research and development expenses, unusual/exceptional items. focuses relevance these especially novelty. calculated looking at strength relations between variables partially year-end stock prices based R square. Secondary data used manufacturing Indonesia was obtained OSIRIS database 2015 - 2020 period. none has strong with prices, which means irrelevant should exclude calculation make relevant. The limitation expense does not refer specific activities, results mean activities useless. From limitations, further comparisons disclosure

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ژورنال

عنوان ژورنال: Journal of Social Science

سال: 2021

ISSN: ['2721-5202']

DOI: https://doi.org/10.46799/jss.v2i6.226