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Pengaruh konvergensi IFRS terhadap relevansi nilai informasi akuntansi : analisis lintas negara Indonesia, Malaysia dan Singapura
This study aims to analyze the impact of IFRS convergence on the value relevance of accounting information for listed companies in Indonesia, Malaysia, and Singapore during the period towards full convergence of IFRS (year 2007- 2011). This study tested two matters. First, whether the overall reported accounting information during the period towards full convergence of IFRS is value relevant for those companies and second, whether the value relevance of accounting information for them have increased during the period towards full convergence of IFRS using analytical methods cross-section data of level models. Results of this study indicate that the overall accounting information reported during the period towards full convergence of IFRS is value relevant for listed companies in Indonesia, Malaysia, and Singapore. However, the value relevance of accounting information of those companies are not increase during the period towards full convergence of IFRS.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8293 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Accounting information systems Malaysia Financial statements Accounting standards International financial reporting standards IFRS Singapore |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 159 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |