Maksum, Arif and Yuliansyah, Yuliansyah and Inuwa, Muhamad and Shahril, Mohd Shahril Bin Ahmad Razimi (2018) THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) ADOPTION ON THE RELEVANCE OF EQUITY AND EARNING BOOK VALUE. Academy of Accounting and Financial Studies Journal, 22. pp. 1-7. ISSN 1528-2635

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Abstract

The aim of the study is to investigate the impact of the adoption of International Financial Reporting Standard (IFRS) on value relevance of book value of equity and income in the Indonesian manufacturing Indonesia listed in the Indonesian Stock Exchange during 2009-2013, with the year 2011 as cut-off before and after adoption of IFRS. The results of study indicate that there is an incline of value relevance of book value of equity and income. For manufacturing sector, this study implies that the adoption of IFRS does not improve the higher level of value relevance than before. In other words, investors require other information to help them in taking decision for investment.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	YULIANSYAH
Date Deposited:	24 May 2019 07:16
Last Modified:	24 May 2019 07:16
URI:	http://repository.lppm.unila.ac.id/id/eprint/13226

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