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Dampak konvergensi IFRS terhadap relevansi nilai dan kualitas laba : studi empiris pada Bursa Efek Indonesia

IFRS convergence program in Indonesia has been ongoing since 2008. As of January 1, 2012, all of PSAKs which have been converged into IFRS version January 1, 2009 has been implemented. This research aims to examine the impact of the IFRS convergence in Indonesia on quality of accounting information. Using some proxies of accounting quality such as value relevance of earnings and book value of equity, earnings persistence and accruals quality, this research finds the increased value relevance of earnings and book value of equity, earnings persistence, and also accruals quality after the implementation of IFRS in Indonesia. This research also finds that the increased earnings persistence primarily due to the increased persistence of accruals following the implementation of IFRS.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8579PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Accounting information systems
Value relevance
Earnings
Accrual quality
Earnings persistence
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xvi, 116 p. : il, ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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