PENGUNGKAPAN JUMLAH SEGMEN PASCA KONVERGENSI IFRS
نویسندگان
چکیده
منابع مشابه
Does Mandatory IFRS Adoption
We test whether mandatory IFRS adoption affects firm-level ‘crash risk,’ defined as the frequency of extreme negative stock returns. We separately analyze non-financial firms and financial firms because IFRS is likely to affect their crash risk differently. We find that crash risk decreases among non-financial firms after IFRS adoption, especially among firms in poor information environments an...
متن کاملMandatory IFRS Adoption and Financial Statement Comparability
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al. 2008), suggesting any capital market benefits observed for UK-domiciled firms are more likely attributable to improvements in comparability (...
متن کاملAn IFRS Complaint Balance Sheet Metamodel
This paper proposes a balance sheet metamodel using Model Driven Architecture (MDA) methodology. In order to do that, we use the international financial reporting standard (IFRS) as a good starting point owing to its wider adoption across countries in preparing balance sheet. The balance sheet is summary of financial position of a financial entity such as credit institutions. The reason for app...
متن کاملIllumination Invariant Motion Segmen- Tation of Simply Connected Objects
A new segmentation algorithm exploits local image quantities which are invariant to changing illumination. Local object-background probability estimates are obtained by comparing illumination invariant quantities in an actual image with the corresponding quantities in a reference image. The objects' simply connectedness is included directly into the probability estimates and leads to an iterati...
متن کاملWord level precision of the NALIGN automatic segmen- tation algorithm
This work presents an evaluation of the word level precision of an automatic segmentation algorithm, NALIGN. Measurements of the portion of temporal overlap between automatic and manual word level segmentations show that a precision of 90 to 95% can be achieved, partly depending on the type of speech material. These precision figures are furthermore only marginally lower than the gold standard ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal Reviu Akuntansi dan Keuangan
سال: 2018
ISSN: 2615-2223,2088-0685
DOI: 10.22219/jrak.v8i2.35