Value Relevance of Accounting Information from PSAK 72
This study examines the value relevance of accounting information after PSAK 72 on the companies that are listed on Indonesia Stock Exchange. Ohlson’s model is used to evaluate the research hypothesis and to estimate the research model using Generalized Least Squares (GLS) regression analysis. The r...
Main Authors: | , |
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Format: | Article |
Language: | Indonesian |
Published: |
Petra Christian University
2022-06-01
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Series: | Jurnal Akuntansi dan Keuangan |
Subjects: |