Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings

• Main Authors: Sofian, Saudah, Abdul Rasid, Siti Zaleha, Mehri, Mohammadghorban
• Format: Article
• Published: INSInet Publications 2011
• Subjects: HD Industries. Land use. Labor
• Online Access: http://eprints.utm.my/id/eprint/44870/; http://ajbasweb.com/old/ajbas/2011/September-2011/1837-1840.pdf
• Institution: Universiti Teknologi Malaysia

This paper reviews the effect of both conservatism namely, conservatism of intellectual capital and conservatism of earnings on relevance of earnings. This paper shows that the decrease in the relevance of earnings is probably due to ex an te and ex post conservatism. Review of this paper suggests...