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Analisis pengaruh penggunaan nilai wajar atas instrumen keuangan terhadap volatilitas laba perbankan di Asia Tenggara dengan kualitas regulasi sebagai variabel moderasi
This study examined the effect of fair value measurement method on financial instruments that are measured by the proxy of financial instrument assets are measured at fair value, financial liabilities at fair value through profit or loss, unrealized net changes of available for sale assets, as well as net changes of financial instrument measured through profit or loss of the company's earnings volatility on banks in five Southeast Asian countries, namely Indonesia, Malaysia, Philippines, Singapore, and Thailand. The results showed that in general financial liabilities measured at fair value through profit and loss has a positive effect, while net changes between profit and loss is measured through the income statement negatively affect earnings volatility. This study also shows that the quality of regulation weakens the positive relationship between asset measured at fair value, financial liabilities measured at fair value through profit and loss and net changes on available for sale assets to earnings volatility. Samples are bank companies listed on stock exchanges of each country sampled in 2010-2012.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8306 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Banks Regulation Earnings Volatility South East Asia Financial instrument Fair value |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 94 p. : diagr. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |