Relevansi Nilai Laba dan Nilai Buku Ekuitas pada Masa Konvergensi IFRS di Indonesia
This study examines the value relevance of earnings and equity book value in the convergence period of International Financial Reporting Standards (IFRS) in Indonesia, from 2008 to 2012. This study compares the value relevance after the adoption of IFRS (IFRS version of January 1, 2009) in 2012 and...
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| Main Authors: | , |
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| 格式: | Theses and Dissertations NonPeerReviewed |
| 出版: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| 主題: | |
| 在線閱讀: | https://repository.ugm.ac.id/129002/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=69377 |
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| 機構: | Universitas Gadjah Mada |
| 總結: | This study examines the value relevance of earnings and equity book value in the convergence period of International Financial Reporting Standards (IFRS) in Indonesia, from 2008 to 2012. This study compares the value relevance after the adoption of IFRS (IFRS version of January 1, 2009) in 2012 and before adoption of IFRS in 2011. The value relevance of earnings and equity book value is also tested by using year-by-year subsamples because DSAK-IAI issues a new revised IFRS every year. The year-by-year subsamples is tested to show the value relevance development from 2008 to 2012. The results show that the value relevance has increased after the adoption of IFRS in 2012. Moreover, the value relevance in the year-by-year subsamples show that the value relevance of earnings and equity book value has fluctuated during the convergence period. At the beginning of the convergence, the value relevance increases significantly. |
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