ANALISIS PERBANDINGAN RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SETELAH ADOPSI IFRS DI INDONESIA

BAHTIAR, Rifqi Firdaus and HADIPRAJITNO, Basuki (2016) ANALISIS PERBANDINGAN RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SETELAH ADOPSI IFRS DI INDONESIA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study examines the value relevance of accounting information under International Financial Reporting Standarts (IFRS) in Indonesia Stock Exchange (IDX). The study contributes to the debate over the mandatory adoption of IFRS and the value relevance of accounting information reported under IFRS. Based on model developed by Ohlson (1995) and using yearly market data from 2011 to 2012, this research investigates the value relevance of accounting information of firm traded on Indonesia Stock Exchange (IDX). Our results show that value relevance of earnings and book value has not increased after adoption of International Financial Reporting Standarts (IFRS) in Indonesia.

Item Type:Thesis (Undergraduate)
Additional Information:IFRS, value relevance of accounting information, price-based valuation model
Uncontrolled Keywords:IFRS, value relevance of accounting information, price-based valuation model
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:48939
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:20 May 2016 08:56
Last Modified:20 May 2016 08:56

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