{"id":"https://openalex.org/W121297532","doi":"https://doi.org/10.22146/gamaijb.5633","title":"THE PREDICTIVE CONTENT OF DISAGGREGATED NORMAL INCOME: An Empirical Study in the JSX","display_name":"THE PREDICTIVE CONTENT OF DISAGGREGATED NORMAL INCOME: An Empirical Study in the JSX","publication_year":2003,"publication_date":"2003-09-12","ids":{"openalex":"https://openalex.org/W121297532","doi":"https://doi.org/10.22146/gamaijb.5633","mag":"121297532"},"language":"en","primary_location":{"id":"doi:10.22146/gamaijb.5633","doi":"https://doi.org/10.22146/gamaijb.5633","is_oa":true,"landing_page_url":"https://doi.org/10.22146/gamaijb.5633","pdf_url":"https://jurnal.ugm.ac.id/gamaijb/article/download/5633/4606","source":{"id":"https://openalex.org/S2765057965","display_name":"Gadjah Mada International Journal of Business","issn_l":"1411-1128","issn":["1411-1128","2338-7238"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310314959","host_organization_name":"Gadjah Mada University","host_organization_lineage":["https://openalex.org/P4310314959"],"host_organization_lineage_names":["Gadjah Mada University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Gadjah Mada International Journal of Business","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.ugm.ac.id/gamaijb/article/download/5633/4606","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111402038","display_name":"Slamet Sugiri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I165230279","display_name":"Universitas Gadjah Mada","ror":"https://ror.org/03ke6d638","country_code":"ID","type":"education","lineage":["https://openalex.org/I165230279"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Slamet Sugiri","raw_affiliation_strings":["Faculty of Economics & Business, Universitas Gadjah Mada","Faculty of Economics and Business -- Universitas Gadjah Mada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics & Business, Universitas Gadjah Mada","institution_ids":["https://openalex.org/I165230279"]},{"raw_affiliation_string":"Faculty of Economics and Business -- Universitas Gadjah Mada","institution_ids":["https://openalex.org/I165230279"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5111402038"],"corresponding_institution_ids":["https://openalex.org/I165230279"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.03626177,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"5","issue":"3","first_page":"363","last_page":"363"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7714999914169312,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7714999914169312,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.11089999973773956,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.05609999969601631,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/operating-income","display_name":"operating profit","score":0.9890000224113464},{"id":"https://openalex.org/keywords/cash-flow-forecasting","display_name":"cash flow forecasting","score":0.6990000009536743},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.6019999980926514},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.75},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.48500001430511475}],"concepts":[{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.6628060340881348},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6005837321281433},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.5126227736473083},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4951309263706207},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.4717855155467987},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.4449613690376282},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.44443479180336},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.2434704303741455},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.19839584827423096},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.1556273102760315},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.11302199959754944},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.22146/gamaijb.5633","doi":"https://doi.org/10.22146/gamaijb.5633","is_oa":true,"landing_page_url":"https://doi.org/10.22146/gamaijb.5633","pdf_url":"https://jurnal.ugm.ac.id/gamaijb/article/download/5633/4606","source":{"id":"https://openalex.org/S2765057965","display_name":"Gadjah Mada International Journal of Business","issn_l":"1411-1128","issn":["1411-1128","2338-7238"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310314959","host_organization_name":"Gadjah Mada University","host_organization_lineage":["https://openalex.org/P4310314959"],"host_organization_lineage_names":["Gadjah Mada University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Gadjah Mada International Journal of Business","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:18bdec96bfb54c74a601a4dc0a239676","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/18bdec96bfb54c74a601a4dc0a239676","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Gadjah Mada International Journal of Business, Vol 5, Iss 3, Pp 363-379 (2003)","raw_type":"article"},{"id":"pmh:oai:journal.ugm.ac.id:article/5633","doi":null,"is_oa":true,"landing_page_url":"https://journal.ugm.ac.id/gamaijb/article/view/5633","pdf_url":null,"source":{"id":"https://openalex.org/S4306400707","display_name":"Indonesian Journal of Biotechnology (Universitas Gadjah Mada)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I165230279","host_organization_name":"Universitas Gadjah Mada","host_organization_lineage":["https://openalex.org/I165230279"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"1411-1128","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:jurnal.ugm.ac.id:article/5633","doi":null,"is_oa":true,"landing_page_url":"http://journal.ugm.ac.id/gamaijb/article/view/5633","pdf_url":null,"source":{"id":"https://openalex.org/S4306401517","display_name":"Jurnal Perlindungan Tanaman Indonesia (Universitas Gadjah Mada)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I165230279","host_organization_name":"Universitas Gadjah Mada","host_organization_lineage":["https://openalex.org/I165230279"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Gadjah Mada International Journal of Business; Vol 5, No 3 (2003): September-December; 363-379","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:ugm.ac.id:inherent/8746","doi":null,"is_oa":false,"landing_page_url":"http://i-lib.ugm.ac.id/jurnal/detail.php?dataId=8746","pdf_url":null,"source":{"id":"https://openalex.org/S4377196601","display_name":"Gadjah Mada University Library (Gadjah Mada University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I165230279","host_organization_name":"Universitas Gadjah Mada","host_organization_lineage":["https://openalex.org/I165230279"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"}],"best_oa_location":{"id":"doi:10.22146/gamaijb.5633","doi":"https://doi.org/10.22146/gamaijb.5633","is_oa":true,"landing_page_url":"https://doi.org/10.22146/gamaijb.5633","pdf_url":"https://jurnal.ugm.ac.id/gamaijb/article/download/5633/4606","source":{"id":"https://openalex.org/S2765057965","display_name":"Gadjah Mada International Journal of Business","issn_l":"1411-1128","issn":["1411-1128","2338-7238"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310314959","host_organization_name":"Gadjah Mada University","host_organization_lineage":["https://openalex.org/P4310314959"],"host_organization_lineage_names":["Gadjah Mada University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Gadjah Mada International Journal of Business","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W121297532.pdf"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7111103216","https://openalex.org/W4321614461","https://openalex.org/W4411629856","https://openalex.org/W203320489","https://openalex.org/W1824791452","https://openalex.org/W2159784537","https://openalex.org/W6989313679","https://openalex.org/W2272850863","https://openalex.org/W2346940873","https://openalex.org/W166493333"],"abstract_inverted_index":{"The":[0,45],"main":[1],"objective":[2],"of":[3,15,27,66],"this":[4],"study":[5,68],"is":[6,89],"to":[7,63,91],"examine":[8],"a":[9],"hypothesis":[10],"that":[11,26,70],"the":[12,38,57,64,74],"predictive":[13],"content":[14],"normal":[16,29],"income":[17,21,24,30,83],"disaggregated":[18],"into":[19],"operating":[20],"and":[22],"nonoperating":[23],"outperforms":[25],"aggregated":[28],"in":[31,56,81],"predicting":[32],"future":[33],"cash":[34],"flow.":[35],"To":[36],"test":[37],"hypothesis,":[39],"linear":[40],"regression":[41],"models":[42],"are":[43,48],"developed.":[44],"model":[46],"parameters":[47],"estimated":[49],"based":[50],"on":[51],"fifty-five":[52],"manufacturing":[53],"firms":[54],"listed":[55],"Jakarta":[58],"Stock":[59],"Exchange":[60],"(JSX)":[61],"up":[62],"end":[65],"1997.This":[67],"finds":[69],"empirical":[71],"evidence":[72,77],"supports":[73,78],"hypothesis.":[75],"This":[76],"arguments":[79],"that,":[80],"reporting":[82],"from":[84],"continuing":[85],"operations,":[86],"multiple-step":[87],"approach":[88],"preferred":[90],"single-step":[92],"one.":[93]},"counts_by_year":[{"year":2017,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-09T09:14:12.587421","created_date":"2016-06-24T00:00:00"}