Investor response to the implementation of IFRS 9 in Indonesian banking companies
This study examines the effect of allowance for impairment losses on firm value. Allowance for impairment losses on the company's financial assets in the context of implementing IFRS 9 in the form of PSAK 71 in Indonesia on a forward-looking basis is different from the implementation of previo...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2023-12-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/27252 |