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...

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Bibliographic Details
Main Authors: Natatsa Rizqina Mubarika, Rr. Sri Handayani
Format: Article
Language:Indonesian
Published: Petra Christian University 2022-06-01
Series:Jurnal Akuntansi dan Keuangan
Subjects: