Simon, Helena Elisabeth (2018) The Impact of Intangible Asset Recognition to Firms Value: Evidence from The Indonesia Stock Exchange. [Undergraduate thesis]
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Abstract
The value relevance of the amounts for identifiable intangible assets and goodwill reported in the financial statements of manufacturing companies listed on the main market of the Indonesia Stock Exchange from 2014-2017. Additionally, author use panel data to explore the impact on value relevance of Indonesia’s formal adoption of International Accounting Standards and International Financial Reporting Standards. Net earnings, reported goodwill and other intangible assets are highly significantly associated with stock price. However, whereas earnings are related positively to stock prices. When the subclasses of identifiable intangible assets are considered, we found evidence of an increase in value relevance of goodwill, and identifiable intangible assets
| Item Type: | Undergraduate thesis |
|---|---|
| Uncontrolled Keywords: | Relevance, value relevance, intangible asset, firm’s value |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | Masyhur 196042 |
| Date Deposited: | 12 Aug 2019 03:54 |
| Last Modified: | 12 Aug 2019 03:54 |
| URI: | http://repository.ubaya.ac.id/id/eprint/35669 |
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