ASIMETRI INFORMASI DAN MANDATORY DISCLOSURE KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD: EFEK TERHAADAP RELEVANSI NILAI INFORMASI LABA DAN NILAI BUKU

ASIMETRI INFORMASI DAN MANDATORY DISCLOSURE KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD: EFEK TERHAADAP RELEVANSI NILAI INFORMASI LABA DAN NILAI BUKU

This reasearch aimed to recognize the impact of information asimmetry and mandatory disclosure IFRS convergence toward value relevance of earnings and book value. The population in this study are manufakture companies listed on the  Indonesia Stock Exchange (IDX) year 2016. Sampling method that use...

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Bibliographic Details
Main Authors: Dhea Ayu Rosita Putri, Evi Rahmawati, Hafiez Sofyani
Format: Article
Language:English
Published: Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) 2018-05-01
Series:Media Riset Akuntansi, Auditing & Informasi
Subjects:
Value Relevance
Earnings
Book Value
Mandatory Disclosure Ifrs Convergence
Information Asymmetry
Online Access:http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/2807

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