Investors’ Responses on SOE’s Liquidity Risk Disclosures: Case of Indonesia
نویسندگان
چکیده
This study aims to examine the value relevance of liquidity risk disclosure Indonesia listed state owned enterprises after Statement Financial Accounting Standard, Disclosure Instruments (Revised in 2010 and 2014). uses 20 during period 2012-2017 or 115 firm years as final samples. Using panel data analysis, this shows that is relevant information for investors stock exchange. Investors response differently on before announcement windows financial reports. The main contribution examining enterprises.
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ژورنال
عنوان ژورنال: Jurnal Akuntansi dan Keuangan (e-journal)
سال: 2021
ISSN: ['2338-8137']
DOI: https://doi.org/10.9744/jak.23.1.24-32