Dampak penerapan IFRS terhadap value relevance dan predictive ability : studi pada perusahaan yang terdaftar pada Bursa Efek di Inggris, Jerman, dan Prancis

Deskripsi

This study attempts to prove empirically that IFRS users? value relevance and predictive ability differ from Local GAAP users?. This study uses data from companies in UK, Germany, and France. This study find that IFRS users? value relevance of earnings could be lower than Local GAAP users?. This fact is found in UK, in which IFRS user?s value relevance of earnings is lower than Local GAAP users?. In Germany and France, Local GAAP users? value relevance of earnings does not differ from IFRS users?. This study also finds using IFRS does not always increase predictive ability of earnings. In Germany, IFRS users? predictive ability of earnings is higher than Local GAAP users?. However, in UK and France, IFRS users? predictive ability of earnings does not differ from Local GAAP users.Ada tabel