The Implementation of SFAS 71, Bank Equity Valuation, and the Moderating Effect of Bank Size
This study is the first that investigates the value relevance of SFAS 71 within the banking sector, especially relating to the role of the new accounting standards in reducing the problem of information asymmetry due to bank asset opacity. Using samples consisting of 41 listed banking firms from 201...
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| Format: | Article |
| Language: | English |
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Ikatan Akuntan Indonesia
2023-01-01
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| Series: | The Indonesian Journal of Accounting Research |
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| Online Access: | https://ijar-iaikapd.or.id/index.php/ijar/article/view/648 |