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]

Article English OPEN
Felisia Novita Sari ; Dedhy Sulistiawan ; Aurelia Carina Sutanto (2015)
  • Publisher: Universitas Pelita Harapan
  • Journal: DeReMa (Development Research of Management): Jurnal Manajemen (issn: 1907-0853, eissn: 2476-955X)
  • Related identifiers: doi: 10.19166/derema.v10i1.156
  • Subject: disclosure | voluntary disclosure | HF5001-6182 | Business | information asymmetry | appraisal | International Financial Reporting Standards | IFRS | fair value
    acm: ComputingMilieux_COMPUTERSANDSOCIETY

This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE), and disclosure of appraiser services into a firm's information asymmetry. Information asymmetry is the primary reason for the existence of accounting. Accou... View more
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