Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai Terhadap Asimetri Informasi Pada Emiten di Indonesia [Impact of IFRS Adoption, Fair Value Information, and Disclosure of Appraiser Services on the Information Asymmetry of Firms in Indonesia]

Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai Terhadap Asimetri Informasi Pada Emiten di Indonesia [Impact of IFRS Adoption, Fair Value Information, and Disclosure of Appraiser Services on the Information Asymmetry of Firms in Indonesia]

This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE), and disclosure of appraiser services into a firm's information asymmetry. Information asymmetry is the primary reason for the existence of accounting. Accounting could be a mechanis...

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Bibliographic Details
Main Authors: Felisia Novita Sari, Dedhy Sulistiawan, Aurelia Carina Sutanto
Format: Article
Language:English
Published: Universitas Pelita Harapan 2015-05-01
Series:DeReMa (Development Research of Management): Jurnal Manajemen
Subjects:
information asymmetry
IFRS
International Financial Reporting Standards
fair value
appraisal
disclosure
voluntary disclosure
Online Access:http://ojs.uph.edu/index.php/DJM/article/view/156

Internet

http://ojs.uph.edu/index.php/DJM/article/view/156

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