The Accounting Information Quality Comparison Based on Earning Management, Timely-Loss Recognition and Value Relevance Before and After Convergence in Manufacturing Industries in Idx

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The Accounting Information Quality Comparison Based on Earning Management, Timely-Loss Recognition and Value Relevance Before and After Convergence in Manufacturing Industries in Idx

Djuaeriah, Neneng - Personal Name; Amin, Reyhan Praja - Personal Name;

This research is performed in order to assess the accounting information quality based on several technical analyses. This research is performed by gathering a secondary data which forms of audited financial statement. the observation years are before and after the full mandatory of IFRS period (2010-2013). the data obtained from the official websites in IDX. the indicators which analyzed in this research are Earning Management, Timely-loss Recognition and Value Relevance. in processing the data, SPSS statistic and office Excel are used. the result from this research is indicating an improvement in accounting information quality.

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B01733 (Rack Thesis) Available

Detail Information

Series Title: -
Call Number: 1733
Publisher: : Swiss German University., 2014
Collation: -
Language: English
ISBN/ISSN: -
Classification: NONE
Content Type: -
Media Type: -
Carrier Type: -
Edition: -
Subject(s): Acctg
Value relevance
IFRS
Accounting information quality
Earning management
Timely-loss recognition
Specific Detail Info: -
Statement of Responsibility: -

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