SARI, Ratna Hindria Dyah Pita (2017) Pengaruh Laba Akuntansi, Nilai Buku, dan Ukuran Perusahaan terhadap Abnormal Return Saham Sebelum dan Setelah Konvergensi IFRS. JURNAL AKUNTANSI DAN KEUANGAN, 6 (1). pp. 60-79. ISSN 2252-7141
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Abstract
The purpose of this research is to examine differences between of effect earnings, book value, and firm size to abnormal return before and after adobting IFRS. The earnings is measured by earnings before extraordinary items and discontinued operations, the book value is measured by nett assets, the firm size is measured by log total assets. This research uses manufacturing firm listed in Malaysia Stock Exchange which replace of using accounting standards 2003-2007. The sample consists of 194 companies. The statistic method which is used to test the hypothesis is Chow Test. The result of research shows the significant differences between effect of earnings, book value, and firm size to abnormal return before and after adobting IFRS. The value relevance increases on firms after adopting IFRS. Keywords : book value, earnings, firm size, abnormal return. Data Avaibility : Osiris UGM.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | RATNA HINDRIA DPS |
| Date Deposited: | 28 Mar 2019 05:07 |
| Last Modified: | 28 Mar 2019 05:07 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/18883 |
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