Building Contracts PSAK NO.34, Registered Manufacture Indonesia Stock Exchange (BEI)
نویسندگان
چکیده
The purpose of this study is to analyze and review the differences between reporting changes in equity before after adoption IFRS, as well impact on return investments. sample used a manufacturing company listed Indonesian Stock Exchange for four years from 2008 2011. Intentional sampling was method number samples 16 132 manufacturers. Explanations are type research. Data analysis methods simple linear regression hypothesis testing using t (various) test or paired test. results show that there an inventory performance. (difference) shows difference implementation IFRS. This research intended potential researchers who wish conduct comparing statements application IFRS (International Financial Reporting Standards), interested resolving issues related International Standards. it will be useful. stock volatility reports returns.
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ژورنال
عنوان ژورنال: SHS web of conferences
سال: 2022
ISSN: ['2261-2424', '2416-5182']
DOI: https://doi.org/10.1051/shsconf/202214903010