DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP NILAI RELEVAN INFORMASI AKUNTANSI
This study investigates whether the convergence of the International Financial Reporting Standards (IFRS) increase the value relevance of accounting information of firms listed on Indonesia Stock Exchange. This study covers periods pre-IFRS convergence and post-IFRS convergence during 2006-2011. We...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Indonesia
2013-12-01
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| Series: | JAKI (Jurnal Akuntansi dan Keuangan Indonesia) |
| Subjects: | |
| Online Access: | http://jaki.ui.ac.id/index.php/home/article/view/192/192 |