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Adoption of IFRS

THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIA REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.

THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIA REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.

... The adoption of IFRS causes some changes including more principles-based standards, more use of fair value, and more practice of professional judgment (Sinaga, ...convergence of ...

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THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION  THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.

THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.

... differences of earnings quality from the adoption of IFRS, especially for real estate, property, and building construction companies listed in ...mandatory adoption (2010-2011), and two ...

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INTRODUCTION  THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.

INTRODUCTION THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.

... Convergence of PSAK to IFRS introduces the use of more fair ...value of their assets or liabilities in the financial statements in order to reflect the changes in the market prices of ...

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CONCLUSION AND LIMITATION  THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.

CONCLUSION AND LIMITATION THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.

... level of earnings quality after the full implementation of IFRS convergence in listed real estate, property and building constraction companies that effective in ...full adoption of ...

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The Adoption of IFRS Impact on Profitabi

The Adoption of IFRS Impact on Profitabi

... The adoption of IFRS as the global accounting standards has impacts on some aspects of financial reporting for the items measurement in various countries, such as those in European ...the ...

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THEORETICAL BACKGROUND AND HYPOTHESIS DEVELOPMENT  THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.

THEORETICAL BACKGROUND AND HYPOTHESIS DEVELOPMENT THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.

... examined IFRS adoption and real activities ...IFRS adoption. Real activity manipulation is positively related with IFRS implementation, and that such an association is stronger for real ...

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INTRODUCTION MARKET REACTION TO THE ADOPTION OF INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS (IFRS) IN INDONESIA (Empirical Study of Companies Listed in LQ45 Index from 2010 until 2013).

INTRODUCTION MARKET REACTION TO THE ADOPTION OF INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS (IFRS) IN INDONESIA (Empirical Study of Companies Listed in LQ45 Index from 2010 until 2013).

... condition of the ...measurement of foreign firms in United ...mandatory adoption of IFRS, resulted that small positive earnings decreased and earnings persistence ...effect of ...

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Draf Eksposur PSAK 73 Sewa | Dwi Martani

Draf Eksposur PSAK 73 Sewa | Dwi Martani

... use of IFRS in global markets has continued to grow. Three of the largest economies in the world made positive steps towards the full adoption of ...The IFRS Foundation and the ...

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THE INFLUENTIAL FACTORS TO THE POSTPONE AUDIT IN MINING COMPANIES

THE INFLUENTIAL FACTORS TO THE POSTPONE AUDIT IN MINING COMPANIES

... date of closing of the financial year until the date of issuance of audit ...span of time of completion of the audit of annual financial statements, measured based ...

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Applying IFRS in Germany – Determinants and Consequences

Applying IFRS in Germany – Determinants and Consequences

... aware of, our propensity score-matched research design presumes that the determi- nant model of IFRS adoption captures all relevant ...measures of earnings attributes and our proxies ...

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Value Relevance dan IFRS Adoption di Indonesia: Investigasi pada Perusahaan LQ-45 Bursa Efek Indonesia

Value Relevance dan IFRS Adoption di Indonesia: Investigasi pada Perusahaan LQ-45 Bursa Efek Indonesia

... mandatory IFRS di Yunani, sebagai negara yang dianggap kondisi ekonominya kontroversial dengan infrastruktur ekonomi yang kurang ...Mandatory IFRS dalam lingkungan seperti ini mempengaruhi secara negatif ...

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INTERNATIONAL HARMONISATION OF ACCOUNTING IMPERIALISM - AN AUSTRALIAN PERSPECTIVE

INTERNATIONAL HARMONISATION OF ACCOUNTING IMPERIALISM - AN AUSTRALIAN PERSPECTIVE

... domination of the US arose from three fronts: (i) The monetary arrangement negotiated at Bretton Woods with the concept of parity between the dollar and sterling pound as the world reserve ...burial ...

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Full Paper ICBEM 2012 Riswani Indonesia

Full Paper ICBEM 2012 Riswani Indonesia

... Influence of extension intensity variable to farmer’s decision to adoption or do not cattle and palm oil integrated system shown by parameter value equal to ...to adoption or do not. Most of ...

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Institutional Repository | Satya Wacana Christian University: Pengadopsian IFRS dan Kualitas Informasi Akuntansi

Institutional Repository | Satya Wacana Christian University: Pengadopsian IFRS dan Kualitas Informasi Akuntansi

... quality of accounting information after IFRS adoption period ...indicator of the quality of accounting information. The quality of accounting information can be seen on the ...

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Credit Value-Relevance of Earnings, Other Comprehensive Income, and Comprehensive Income: A Study on IFRS Adoption Stage in Indonesia

Credit Value-Relevance of Earnings, Other Comprehensive Income, and Comprehensive Income: A Study on IFRS Adoption Stage in Indonesia

... value of OCI as well as the number of companies reporting OCI from 2011 to ...first IFRS implementation (2012- 2014) is the starting point or a new era of IFRS-based accounting ...

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PERKEMBANGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (INTERNATIONAL FINANCIAL REPORTING STANDARDS)

PERKEMBANGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (INTERNATIONAL FINANCIAL REPORTING STANDARDS)

... mengeluarkan IFRS sebagai hasil kesepakatan yang dilakukan organisasi profesi akuntansi dari Austria, Kanada, Prancis, Jerman, Jepang, Meksiko, Belanda, Inggris, Amerika Serikat, dan ...

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The Effect of IFRS Adoption on Income Smoothing Practices by Indonesian Listed Firms Theresia Trisanti ) ABSTRAK - The Effect of IFRS Adoption on Income Smoothing Practices by Indonesian Listed Firms

The Effect of IFRS Adoption on Income Smoothing Practices by Indonesian Listed Firms Theresia Trisanti ) ABSTRAK - The Effect of IFRS Adoption on Income Smoothing Practices by Indonesian Listed Firms

... management and creative accounting (Lo, 2009). This can be done through income smoothing (IS) practices in which a company’s management takes steps to reduce and store earnings during the good years and defer them for ...

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THE IMPACT OF IFRS ADOPTION ON VALUE RELEVANCE OF FINANCIAL REPORTING AND ASYMMETRY INFORMATION

THE IMPACT OF IFRS ADOPTION ON VALUE RELEVANCE OF FINANCIAL REPORTING AND ASYMMETRY INFORMATION

... Analisis selanjutnya menunjukkan bahwa peningkatan serta nilai dari adjusted R square dari hasil penelitian ini terbilang cukup rendah. Jadi, meskipun relevansi nilai sesudah adopsi IFRS mengalami peningkatan, ...

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CONCLUSIONS MARKET REACTION TO THE ADOPTION OF INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS (IFRS) IN INDONESIA (Empirical Study of Companies Listed in LQ45 Index from 2010 until 2013).

CONCLUSIONS MARKET REACTION TO THE ADOPTION OF INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS (IFRS) IN INDONESIA (Empirical Study of Companies Listed in LQ45 Index from 2010 until 2013).

... objective of this research is to see whether mandatory adoption of International Financial Accounting Standards (IFRS) significantly affect market reaction of listed companies in LQ45 ...

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