Subianto, Samuel and Feliana, Yie Ke (2016) PENGARUH PENERAPAN NILAI WAJAR TERHADAP RELEVANSI NILAI GOODWILL. In: KONFERENSI REGIONAL AKUNTANSI (KRA) III TAHUN 2016 , 20-21 APRIL 2016, Jember.
Preview |
PDF
Pengaruh penerapan Nilai Wajar_2016.pdf Download (134kB) | Preview |
Abstract
This study examines value relevance of fair value adoption on goodwill in Indonesia listed companies from 2011-2014. The value relevance of goodwiil on market value of equity are tested by yearly regression and chow test. The result of this study shows that there is increase of value relevance of goodwill to the investor under fair value accounting, however market and companies need one year in order to respon the changes. In general, this result supports adoption of fair value accounting.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Goodwill, fair value, value relevance. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | Yie Ke Feliana 3193 |
| Date Deposited: | 19 Feb 2020 04:15 |
| Last Modified: | 24 Mar 2021 16:20 |
| URI: | http://repository.ubaya.ac.id/id/eprint/27605 |
Actions (login required)
 |
View Item |
