Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai Terhadap Asimetri Informasi Pada Emiten di Indonesia [Impact of IFRS Adoption, Fair Value Information, and Disclosure of Appraiser Services on the Information Asymmetry of Firms in Indonesia]
Abstract
Keywords
DOI: http://dx.doi.org/10.19166/derema.v10i1.156
Full Text
PDFReferences
Armstrong, Christopher, M. E. Barth. A. D. Jagolinzer, E. J. Riedl. (2008). Market Reaction to the Adoption of IFRS in Europe. http://EconPapers.repec.org/RePEc:hbs:wpaper:09-032
Beaver, W., M. Venkatachalam. (2003). Differential Pricing of Components of Bank Loan Fair Values.
Beyer, Anne, D. A. Cohen, T. Z. Lys, B. R. Walther. (2010). The Financial Reporting Environment: Review of The Recent Literature. Journal of Accounting and Economics 50 (2010) 296-343. http://dx.doi.org/10.1016/j.jacceco.2010.10.003
Dewan Standar Akuntansi Keuangan — Ikatan Akuntan Indonesia (IAI). (2012). Standar Akuntansi Keuangan per 1 Juni 2012. Jakarta: Ikatan Akuntan Indonesia.
Diamond, Douglas W., R. E. Verrecchia. (1991). Disclosure, Liquidity, and the Cost of Capital. The Journal of Finance: Vol. 46, No.4, pp. 1325-1359. http://dx.doi.org/10.1111/j.1540-6261.1991.tb04620.x
Dietrich, J.R., M. S. Harris, K. A. Muller III. (2000). The reliability of investment property fair value estimates. Journal of Accounting and Economics (JAE), Vol. 30 No. 2, pp. 125-58. http://dx.doi.org/10.1016/S0165-4101(01)00002-7
Fargher, Neil, J. Z. Zhang. (2014). Changes in The Measurement of Fair Value: Implications for Accounting Earnings. Accounting Forum 38 (2014) 184-199. http://dx.doi.org/10.1016/j.accfor.2014.06.002
Flannery, M. J., S. H. Kwan, M. Nimalendran. (2004). Market Evidence on The Opaqueness of Banking Firms' Asset. Journal of Finance Economics 71 (2004). http://dx.doi.org/10.1016/S0304-405X(03)00185-5
Fox, Alison and G. Hannah, C. Helliar, M. Veneziani . (2013). The Costs and Benefits of IFRS Implementation in the UK and Italy. Journal of Applied Accounting Research (JAAR), Vol. 14 No. 1 2013, pp. 86-101. http://dx.doi.org/10.1108/09675421311282568
Healy, Paul M., Krishna G. Palepu. (2001). Information Asymmetry, Corporate Disclosure, and The Capital Markets: A Review of The Empirical Disclosure Literature. Journal of Accounting and Economics 31, 405-440. http://dx.doi.org/10.1016/S0165-4101(01)00018-0
Houqe, Muhammad N., S. Easton, T. Van Zijl. (2014). Does Mandatory IFRS Adoption Improve Information Quality in Low Investor Protection Countries? Journal of International Accounting, Auditing, and Taxation 23 (2014) 87-97. http://dx.doi.org/10.1016/j.intaccaudtax.2014.06.002
Ikatan Akuntan Indonesia (IAI). (2009). Majalah Akuntan Indonesia Edisi 14/tahun III/Febniari 2009, Berjudul FAIR VALUE, Shifting Paradigm : Historical Cost to Fair Value.
Ikatan Akuntan Indonesia (IAI). (2009). Majalah Akuntan Indonesia Edisi 16/tahun III/April 2009, Berjudul: Selamat Datang 2009.
Ikatan Akuntan Indonesia (IAI). (2009). Majalah Akuntan Indonesia Edisi 19/tahun III/Agustus 2009, Berjudul Globalisasi Profesi Akuntansi Sudah Dimulai.
Ikatan Akuntan Indonesia (IAI). (2009). Majalah Akuntan Indonesia Edisi 20/tahun III/Oktober 2009.
Kieso, Donald E., Jery J. Weygandt, Terry D. Warfield. (2011). Intermediate Accounting IFRS Edition, Volume I. USA: John Wiley & Sons Inc.
Leuz, Christian, R. E. Verrecchia. (2000). The Economic Consequences of Increased Disclosure. Journal of Accounting Research Vol 38 Supplement 2000. http://dx.doi.org/10.2307/2672910
Liao, Lin, H. Kang, R. D. Morris. Q. Tang. (2013). Information Asymmetry of Fair Value Accounting during the Financial Crisis. Journal of Contemporary Accounting & Economics. http://dx.doi.org/10.1016/j.jcae.2013.10.001
Muller III, K.A. and Riedl, E.J. (2002). External Monitoring of Property Appraisal Estimates and Information Asymmetry. Journal of Accounting Research (JAR), Vol. 40 No. 3, pp. 865-81. http://dx.doi.org/10.2139/ssrn.310160
Muller III, K. A., E. J. Riedl, T. Selihorn. (2011). Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry.
Zamzami, Faiz. (2011). Perkembangan Konvergensi International Financial Reporting Standards (IFRS) di Indonesia. http://www.sai.ugm.ac.id/site/images/pdf/ifrs.pdf
Cited by
- There are currently no citations to this article.
Copyright (c) 2015 Felisia Novita Sari, Dedhy Sulistiawan, Aurelia Carina Sutanto
License URL: https://creativecommons.org/licenses/by/4.0/
Department of Management | Business School | Universitas Pelita Harapan | Indonesia | +62 21 546 0901 | jurnal.derema@uph.edu