@thesis{thesis,
		author={Fikri  Omar},
		title ={Reaksi Pasar Saham Atas Unexpected Earnings Dan Besaran (Magnitude) Unexpected Earnings},
		year={2009},
		url={http://repository.ibs.ac.id/1707/},
		abstract={This research has a purpose to provide an empirical result of information
content of financial statement, especially earnings. Variable that being used in
this research are unexpected earnings (UE) and abnormal return of stock (AR).
This research took places in Indonesia Stock Exchange as the object with total
observation is 66 earnings publications. Earnings variable that being used in this
research are operating income (01), net income (Nl), and cash flows from
operations (CFO).
The result shows that unexpected earnings has information content that
makes stock markets react, where the bad news (negatif UE) has more sensitifly
than the good news (positif UE). Meanwhile, not only the sign of UE, but the
magnitude of UE also has implication on the reaction.
keyword: unexpected earnings, abnormal return, magnitude, operating income,
net income, and cash flows from operations.}
		}