DAMPAK PENERAPAN PSAK NO. 50 DAN 55 (REVISI 2006) TERHADAP FORWARD EARNINGS RESPONSE COEFFICIENT DAN RELEVANSI NILAI DARI DERIVATIF KEUANGAN: (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)

DAMPAK PENERAPAN PSAK NO. 50 DAN 55 (REVISI 2006) TERHADAP FORWARD EARNINGS RESPONSE COEFFICIENT DAN RELEVANSI NILAI DARI DERIVATIF KEUANGAN: (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FER...

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Bibliographic Details
Main Authors: Oktavia Oktavia, Sylvia Veronica N.P. Siregar, Chaerul D. Djakman
Format: Article
Language:English
Published: Universitas Tarumanagara 2017-11-01
Series:Jurnal Akuntansi
Subjects:
derivative financial instruments, forward earnings response coefficient, and value-relevance
Online Access:http://ecojoin.org/index.php/EJA/article/view/243

Internet

http://ecojoin.org/index.php/EJA/article/view/243

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