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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 Number | Location | Available |
|---|---|---|
| 6949 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Shares Financial accounting Financial statements Earnings |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 99 p. : diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |