PENERAPAN PSAK KONVERGENSI IFRS TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

PENERAPAN PSAK KONVERGENSI IFRS TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

IFRS is an accounting standard that emphasizes the use of fair value. The use of fair value is a fulfillment of “relevance” qualitative characteristics, so IFRS can increase the value relevance of accounting information. Value relevance of accounting information is measured using price model and ret...

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Bibliographic Details
Main Authors: Victoria Kuntjoro, Lindrawati Lindrawati
Format: Article
Language:English
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2020-06-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
psak-ifrs convergence
fair value
full disclosure
value relevance of accounting information
information asymmetry
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2538

Internet

http://journal.wima.ac.id/index.php/JAKO/article/view/2538

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