Analysis Comparative of Asymmetric Information and Market Capitalization of Banking Before and After Adoption IFRS

Mulyaningsih, Ayu and Setianingsih, Ely Puji Analysis Comparative of Asymmetric Information and Market Capitalization of Banking Before and After Adoption IFRS. The 3rd Uzbekistan-Indonesia International Joint Conference on Economic Development and Nation Character Building to Meet the Global Economic Challenges. ISSN 978-602-9438-24-6

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Abstract

This research aimed to determine differences in asymmetric information and market capitalization before and after adoption International Financial Reporting Standard (IFRS). In this research IAS (Standard Accounting in Indonesia) 50 and IAS 55 which was implemented in 2010 is used as a proxy for adoption IFRS. This research using quantitative methods with paired sample test. Results of hypothesis testing on 16 banks showed a significant difference of asymmetric information and market capitalization before and after adoption IFRS.

Item Type: Article
Uncontrolled Keywords: International Financial Reporting Standard (IFRS); asymmetric information; market capitalization
Subjects: A General Works > AI Indexes (General)
Divisions: Fakultas Ekonomi > Program Studi Akuntansi
Depositing User: Mr Reza Chandra
Date Deposited: 28 Feb 2014 04:28
Last Modified: 28 Feb 2014 04:28
URI: http://repository.gunadarma.ac.id/id/eprint/732

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