Image of Reaksi volume perdagangan seputar pengumuman lab komprehensif: analisis dampak berlakunya PSAK I (Revisi 2009)

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Reaksi volume perdagangan seputar pengumuman lab komprehensif: analisis dampak berlakunya PSAK I (Revisi 2009)

This study investigates the effect of PSAK 1 (Revised 2009) on trading volume reaction around 2011 yearly earning announcements. PSAK 1 (Revised 2009) requires companies to present bottom-line income as Comprehensive Income, a number that reflect equity?s changes of a business entreprise during a period from transactions and other events and circumstances from non-owner sources. Sample consist of 44 companies, taken from LQ45 index for periode February until August 2012, with total observations of 88 earning announcements. The evidence suggests that earning announcement which uses earning figure in form of Comprehensive Income, has higher information content than earning figure which presented as Net Income. Ada tabel

Ketersediaan

Call NumberLocationAvailable
8201PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Share
Income
Earnings
Trading volume
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 103 p. ; 30 cm
Info Detail Spesifik -
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