The Social Sciences

Year: 2019
Volume: 14
Issue: 1
Page No. 1 - 8

The Impact of IFRS Convergence on the Market Value of Equity on Trade, Goods and Services Companies Listed on the Indonesia Stock Exchange

Authors : Bakti Setyadi, Bochari Rachman and Fitriasuri

References

Arfan, I., 2008. [Method of Accountancy Accounting Research]. 1st Edn., Graha Ilmu, Yogyakarta, Indonesia, (In Indonesian).

Ashbaugh, H. and M. Pincus, 2001. Domestic accounting standards, international accounting standards and the predictability of earnings. J. Acc. Res., 39: 417-434.

Ayu, W., 2014. [Influence of accounting information and Macro economy to value of Syariah securities company]. Master Thesis, Universitas Negeri Surabaya, Surabaya.

Ball, R. and L. Shivakumar, 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. J. Account. Econ., 39: 83-128.
CrossRef  |  Direct Link  |  

Ball, R., A. Robin and J.S. Wu, 2003. Incentives versus standards: Properties of accounting income in four East Asian countries. J. Account. Econ., 36: 235-270.
CrossRef  |  Direct Link  |  

Bambang, S., 2010. [Business Research Methods]. Alfabeta, Bandung, Indonesia, (In Indonesian).

Bambang, S., 2010. [The role of corporate performance in determining the influence of macroeconomic fundamental factors, systematic risk and corporate policy on corporate value]. Master Thesis, Universitas Diponegoro, Semarang, Indonesia. (In Indonesian)

Barth, M.E., 2008. Global financial reporting: Implications for US academics. Accounting Rev., 83: 1159-1179.
Direct Link  |  

Blanchette, M. and A. Desfleurs, 2011. Critical perspectives on the implementation of IFRS in Canada. J. Global Bus. Administration, 3: 19-40.
Direct Link  |  

Burgstahler, D.C., L. Hail and C. Leuz, 2006. The importance of reporting incentives: Earnings management in European private and public firms. Accounting Rev., 81: 983-1016.
CrossRef  |  Direct Link  |  

Butler, M., A.J. Leone and M. Willenborg, 2004. An empirical analysis of auditor reporting and its association with abnormal accruals. J. Account. Econ., 37: 139-165.
CrossRef  |  

Cairns, D., 1999. Applying International Accounting Standards. 2nd Edn., Butterworth, London, England, UK., ISBN:9780406924261, Pages: 1045.

Callao, S., J.I. Jarne and J.A. Lainez, 2007. Adoption of IFRS in spain: Effect on the comparability and relevance of financial reporting. J. Int. Accounting, Auditing Taxation, 16: 148-178.
Direct Link  |  

Chee, H.K., L.K. Phua and D.L.I. Yau, 2016. The relationship between audit quality, board independence and audit committee independence on earnings management before and after full convergence of IFRS. Social Sci., 11: 4902-4906.
CrossRef  |  Direct Link  |  

Choi, F.D.S. and G.K. Meek, 2005. International Accounting. 5th Edn., Pearson Prentice Hall, Upper Saddle River, New Jersey, USA., ISBN:9780131480971, Pages: 503.

Choi, F.D.S., C.A. Frost and G.K. Meek, 1999. International Accounting. 3rd Edn., Prentice-Hall, New Jersey, USA., ISBN9780132607612, Pages: 479.

Chua, W.F. and S.L. Taylor, 2008. The rise and rise of IFRS: An examination of IFRS diffusion. J. Accounting Publ. Policy, 27: 462-473.
Direct Link  |  

Collemi, S.A., 2011. International Financial Reporting standards (IFRS): Implications on the US extractive industry. Pet. Accounting Financial Manage. J., 30: 1-16.
Direct Link  |  

Daske, H. and G. Gebhardt, 2006. International financial reporting standards and experts perceptions of disclosure quality. Abacus, 42: 461-498.
CrossRef  |  Direct Link  |  

Daske, H., L. Hail, C. Leuz and R. Verdi, 2008. Mandatory IFRS reporting around the world: Early evidence on the economic consequences. J. Acc. Res., 46: 1085-1142.
CrossRef  |  Direct Link  |  

Hung, M. and K.R. Subramanyam, 2007. Financial statement effects of adopting international accounting standards: The case of Germany. Rev. Accounting Stud., 12: 623-657.
Direct Link  |  

Husein, U., 2010. [Design Strategic Management Research]. 1st Edn., Rajagrafindo Persada, Jakarta, Indonesia, (In Indonesian).

Jermakowicz, E.K. and B.J. Epstein, 2008. Joining the World: US companies adopting IFRS. Butterworths J. Intl. Banking Financial Law, 1: 609-612.

Nobes, C. and R. Parker, 2010. Comparative International Accounting. 11th Edn., Prentice Hall, Upper Saddle River, New Jersey, USA., ISBN:9780273725626, Pages: 637.

Ohlson, J.A., 1995. Earnings, book values and dividends in equity valuation. Contemporary Account. Res., 11: 661-687.
Direct Link  |  

Sekaran, U., 2006. Research Method for Business, a Skill Building Approach. 4th Edn., Wiley India Pvt Ltd, New Delhi, India, ISBN:9788126509287, Pages: 464.

Soemarso, S.R., 1992. [An Introduction to Accounting Book One]. 4th Edn., PT. Rineka Cipta, Jakarta, Indonesia, (In Indonesian).

Street, D. and S. Gray, 2001. Observance of international accounting standards: Factors explaining non-compliance by companies referring to the use of IAS. Association of Chartered Certified Accountants, London, England, UK.

Syofian, S., 2010. [Descriptive Statistics for Research]. Raja Grafindo Perkasa, Jakarta, Indonesia, (In Indonesian) .

Terzi, S., R. Oktem and I.K. Sen, 2013. Impact of adopting international financial reporting standards: Empirical evidence from Turkey. Intl. Bus. Res., 6: 55-66.
Direct Link  |  

Tsalavoutas, I. and L. Evans, 2010. Transition to IFRS in Greece: Financial statement effects and auditor size. Managerial Auditing J., 25: 814-842.
Direct Link  |  

Design and power by Medwell Web Development Team. © Medwell Publishing 2022 All Rights Reserved