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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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Principais autores: Jasman Jasman, Wiwiek Prihandini, Rizal Mawardi, Dian Kurniawati, Ridarmelli Ridarmelli, Rosmawati Haron, Henny Hazliza Mohd Tahir
Format: Artigo
Jezik:Inglês
Izdano: LLC "CPC "Business Perspectives" 2026-01-01
Serija:Accounting and Financial Control
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Online dostop:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/23618/AFC_2026_1_Jasman.pdf
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