Suhendro, Saring (2019) PERAN MODERASI KONVERGENSI IFRS DALAM HUBUNGAN ANTARA AGRESIVITAS PELAPORAN KEUANGAN DAN RETURN. JURNAL AKUNTANSI DAN KEUANGAN (JAK).
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JURNAL ILMIAH - PERAN MODERASI KONVERGENSI IFRS DALAM HUBUNGAN ANTARA AGRESIVITAS PELAPORAN KEUANGAN DAN RETURN-1.pdf Download (4MB) | Preview |
Abstract
The purpose of this study is to examine the effect of accrual information quality and the role of IFRS convergence on earnings informativeness measured by ERC in relation to stock price movements occurring in Indonesia. Using manufacturing companies that went public and were listed on the Indonesia Stock Exchange in 2004-2013. The use of sample companies in 2004- 2007 was before the IFRS convergence and in 2008-2013 after the IFRS convergence. The results showed that earnings response coefficient on earnings information decreased due to reported earnings containing high discretionary accruals. While investor perceptions (ERC) increased after the IFRS convergence.
| Item Type: | Other |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Dr SARING SUHENDRO |
| Date Deposited: | 31 Jan 2022 07:11 |
| Last Modified: | 31 Jan 2022 07:11 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/38798 |
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