Relevansi Nilai Informasi Akuntansi: Sintesis Penelitian Empiris Di 8erbagai Negara

Muzio Ponziani, Regi and -, Sukartini (2008) Relevansi Nilai Informasi Akuntansi: Sintesis Penelitian Empiris Di 8erbagai Negara. JURNAL AKUNTANSI & MANAJEMEN, 3 (2). pp. 33-45. ISSN 1858-3687

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Abstract

This article seeks to explain how accounting information value relevance prevails in various countries. Countries included in this research are USA, Norwegia, Indonesia, and a comparison of value relevance in Anglo Saxon versus Continental countries. It is found that accounting information is still value relevant in the some countries researched. In USA, over forty years, there is a decreasing value relevance of earnings. Yet, this results in increasing value relevance of book value. In Norwegia and Indonesia, value relevance of accounting information is still increasing. Finally, Ali and Lee (2000) examine the difference between Anglo Saxon and Code Law countries. Countries included in their research are Australia, Belgium, Canada, Denmark, France, Germany, Hong Kong, Ireland, Italy, Japan, The Netherlands, Norway, Singapore, Sweden, Switzerland, and England. As expected, accounting information value relevance in Anglo Saxon Countries is higher than that of Common law Countries.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:314
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:20 Oct 2016 11:44
Last Modified:08 Nov 2016 15:18

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