A. Dimas Aulia Rahman (2015) Relevansi Nilai Informasi Laba Akuntansi Dan Nilai Buku Ekuitas Terhadap Harga Saham PadaPra-Konvergensi Dan Pasca-Konvergensi IFRS Di Indonesia. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

This paper examines the value relevance of accounting information in the pre and post-convergence of International Financial Reporting Standards implementation using the models of Feltham and Ohlson (1995) and Cumulative Abnormal Return for a sample of Indonesia companies. The results of the paper indicate that the effects of the IFRS reduced the value relevance of accounting information and incremental information content of book values of equity for stock prices. The results can be explained by the introduction of the fair value principle under the IFRS that brought major and substantial changes in book value that have just implemented at short period.

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