IFRS 9 adoption and the value relevance of accounting information: Evidence from the banking sector

Type of the article: Research Article The objective of adopting a new International Financial Reporting Standard (IFRS) is to enhance the value relevance of accounting information. Accounting information has value relevance when the market price of securities reacts to the financial statements. Thi...

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Κύριοι συγγραφείς:	Jasman Jasman, Wiwiek Prihandini, Rizal Mawardi, Dian Kurniawati, Ridarmelli Ridarmelli, Rosmawati Haron, Henny Hazliza Mohd Tahir
Μορφή:	Artigo
Γλώσσα:	Inglês
Έκδοση:	LLC "CPC "Business Perspectives" 2026-01-01
Σειρά:	Accounting and Financial Control
Θέματα:	book value earnings value financial statements IFRS 9 adoption value relevance
Διαθέσιμο Online:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/23618/AFC_2026_1_Jasman.pdf
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