Image of Pengaruh PSAK 5 (revisi) tentang pelaporan segmen terhadap kemampuan pasar saham mengantisipasi laba masa depan

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Pengaruh PSAK 5 (revisi) tentang pelaporan segmen terhadap kemampuan pasar saham mengantisipasi laba masa depan

This research investigates the effect of firms? adoption of PSAK 5 (revised) on market?s ability to anticipate future earning effective for fiscal years January 1,2002. PSAK 5 (revised) arguably INCreases both the quantity and quality segment of disclosure. This study aims to investigate whether PSAK 5 (revised) about segment disclosure influence on the market?s ability to predict the firms? earnings, as captured by the Forward Earning Response Coefficient (FERC). After firm?s adoption of PSAK 5 (revised) many pre single and multi segment firms INCrease number of reported segment. However, this INCrease in segment information does not correlate to INCrease in FERC.Ada tabel

Ketersediaan

Call NumberLocationAvailable
6949PSB lt.2 - Karya Akhir1
Penerbit Depok Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Shares
Financial accounting
Financial statements
Earnings
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 99 p. : diagr. ; 30 cm
Info Detail Spesifik -
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