DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP NILAI RELEVAN INFORMASI AKUNTANSI

This study investigates whether the convergence of the International Financial Reporting Standards (IFRS) increase the value relevance of accounting information of firms listed on Indonesia Stock Exchange. This study covers periods pre-IFRS convergence and post-IFRS convergence during 2006-2011. We...

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Hlavní autoři:	Siti Suprihatin, Elok Tresnaningsih
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	Department of Accounting, Faculty of Economics and Business Universitas Indonesia. 2013-12-01
Edice:	Jurnal Akuntansi dan Keuangan Indonesia
Témata:	value relevance book value of equity earnings IFRS
On-line přístup:	http://jaki.ui.ac.id/index.php/home/article/view/192/192
Tagy:	Přidat tag Žádné tagy, Buďte první, kdo vytvoří štítek k tomuto záznamu!