Add to ORKGThis study aimed to evaluate the adoption of IFRS in Indonesia, related to the goal of increasing the value relevance of financial statements. We used data from the study annual reports and financial reports of 56 financial services company from 2008 to 2013 in the Indonesia Stock Exchange (BEI). We found that the value relevance of financial statements increase from pre-adoption period (2008-2009) to the adoption period (2010-2011), and the value relevance decrease from the period of adoption (2009-2010) to the revision period (2012-2013). Furthermore, we found that adoption of IAS and IFRS affect value relevance of earnings the in the period pre-adoption to period post-adoption. And so adoption of IAS and IFRS affect the relevance of the ...
IFRS is an international standard which has two main characteristics, namely fair value and principl...
This paper investigates whether the value relevance of earnings information and equity information h...
This paper investigates whether the value relevance of earnings information and equity information h...
This study aimed to evaluate the adoption of IFRS in Indonesia, related to the goal of increasing th...
This study aims to explore the value relevance of accounting information in the period before an aft...
This study investigates whether the convergence of the International Financial Reporting Standards (...
This study aimed to test whether there is an increase in the value relevance of accounting informati...
This study aimed to test whether there is an increase in the value relevance of accounting informati...
This objective of this research is to explore the quality of accounting information before and after...
This research to examine the accounting information that measured by the variableof accruals quality...
This study was conducted to examine the value relevance of accounting information upon IFRS Adoptio...
Financial Statements Information is an important information for financial reports users. Investors ...
This research to examine the accounting information that measured by the variableof accruals quality...
This paper investigates whether the value relevance of earnings information and equity information h...
This study aims to observe and determine the differences in profit value relevance and book value r...
IFRS is an international standard which has two main characteristics, namely fair value and principl...
This paper investigates whether the value relevance of earnings information and equity information h...
This paper investigates whether the value relevance of earnings information and equity information h...
This study aimed to evaluate the adoption of IFRS in Indonesia, related to the goal of increasing th...
This study aims to explore the value relevance of accounting information in the period before an aft...
This study investigates whether the convergence of the International Financial Reporting Standards (...
This study aimed to test whether there is an increase in the value relevance of accounting informati...
This study aimed to test whether there is an increase in the value relevance of accounting informati...
This objective of this research is to explore the quality of accounting information before and after...
This research to examine the accounting information that measured by the variableof accruals quality...
This study was conducted to examine the value relevance of accounting information upon IFRS Adoptio...
Financial Statements Information is an important information for financial reports users. Investors ...
This research to examine the accounting information that measured by the variableof accruals quality...
This paper investigates whether the value relevance of earnings information and equity information h...
This study aims to observe and determine the differences in profit value relevance and book value r...
IFRS is an international standard which has two main characteristics, namely fair value and principl...
This paper investigates whether the value relevance of earnings information and equity information h...
This paper investigates whether the value relevance of earnings information and equity information h...