Investor response to the implementation of IFRS 9 in Indonesian banking companies

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...

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Bibliographic Details
Main Authors: Amrie Firmansyah, Lestari Kurniawati, Desrir Miftah, Tjahjo Winarto
Format: Article
Language:English
Published: Universitas Islam Indonesia 2023-12-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Subjects:
IFRS 9
firm value
allowance for impairment losses
Online Access:https://journal.uii.ac.id/JAAI/article/view/27252

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