文章基本信息

标题：The Value Relevance of IFRS Adoption in Indonesia
其他标题：The Value Relevance of IFRS Adoption in Indonesia
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作者：Juniarti Juniarti ; Ferbiana Helena ; Karina Novitasari 等
期刊名称：Jurnal Akuntansi dan Keuangan
印刷版ISSN：1411-0288
出版年度：2018
卷号：20
期号：1
页码：13-19
DOI：10.9744/jak.20.1.13-19
语种：English
出版社：Universitas Kristen Petra
摘要：Pros and cons of the benefits of IFRS adoption have become an ongoing debate following the inconclusive results of prior studies. Whether IFRS increase value relevance of accounting information or not, especially in developing countries is an interesting and relevance research question. Indonesia as one of the developing countries that committed to adopting IFRS has an interest in obtaining empiric evidence on the value relevance of accounting information after nearly five years of IFRS implementation. This study aims to fill the need to enhance adopters' compliance with the standard. Ohlson Modified Model (1995) is used to test the value relevance of accounting information. Using longitudinal data of listed manufacturing companies in Indonesia Stock Exchange (IDX), this study confirms that value relevance of accounting information increase after IFRS adoption than before adoption. The results robust using Pooled Least Square and Random effect model.
关键词：IFRS adoption; value relevance; accounting information; stock prices.