文章基本信息

标题：DECISION USEFULNESS: TRADE-OFF ANTARA RELIABILITY DAN RELEVANCE
本地全文：下载
作者：AGUS INDRA TENAYA ; AGUS INDRA TENAYA
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2007
卷号：2
期号：2
页码：1-20
语种：Indonesian
出版社：Universitas Udayana
摘要：The purpose of this article is to search for trade-off solution between reliability and relevance. Approach that can be used to have more reliable and relevant financial statement is decision usefulness. This approach suggests that financial statement must be useful to become a base of investors’ decision making. The change function of financial statement from just a tool of responsibility to become a tool of decision making has caused historical cost-based financial statement could not be used to predict future value of a firm. This problem could be solved by presenting full disclosure of financial statement. Discussion session shows that full disclosure results in more useful and reliable accounting information to be used in decision making process of various users.
关键词：decision usefulness; trade-off; full disclosure; financial reporting