The Differences Cost of Equity Capital between Before and After Adoption of IFRS
The objective of this study was to analyze and compare between cost of equity capital between before and after adoption of IFRS on Statement of Financial Accounting Standard Financial Instrument (PSAK) for banking companies listed in Indonesian Stock Exchange. The period on this study was 2008-20...
Main Authors: | I Putu Sugiartha Sanjaya, May Hosiani Br. Barus |
---|---|
Format: | Article |
Language: | English |
Published: |
Universitas Merdeka Malang
2017-11-01
|
Series: | Jurnal Keuangan dan Perbankan |
Subjects: | |
Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/1479 |
Similar Items
-
Mandatory IFRS adoption and the cost of Equity Capital. Evidence from Spanish Firms
by: David Castillo-Merino, et al.
Published: (2014-05-01) -
The usefulness of IFRS financial statements of the valuation of private equity investments
by: Van Reenen, Andrea Frances
Published: (2014) -
The Impact of K-IFRS Adoption on the Value Relevance of Accounting Information
by: Hyunmi Ji
Published: (2017-06-01) -
IFRS convergence: opportunities and challenges in India
by: Parvathy P. R.
Published: (2017-06-01) -
The value relevance of mandatory IFRS adoption in South Africa
by: Ossip, Jared Gidon
Published: (2013)