Perubahan Relevansi Nilai dalam Informasi Akuntansi Setelah Adopsi IFRS
This study aimed to examine the quality differences of accounting information in the period before and after the adoption of IFRS. The accounting quality was measured by relevance proxy value by looking at the change in R2 of the regression results between the stock price with the book value per sha...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2015-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/346/pdf |