The Indian capital market has shown signs of buoyancy and dynamism in the recent past. There is a very real need, therefore, to nurture and to give positive direction to the emerging trends in this sphere of economic activity. It is in this context that regulatory agencies have a critical role in providing the right kind of support to avoid bunching of issues as well as in protecting investors ...

Accounting information is presented in financial statements as one of the that investors need to make best judgment. The reaction release accounting indicates degree value relevance information. This study aimed examine through earnings, book equity, and fair on non-financial assets. used 21 LQ45 Index companies listed Indonesia Stock Exchange (IDX) from 2018-2021. Multiple linear regression wa...

Fair value is considered here with respect to the two primary objectives of financial statements proposed in the joint conceptual framework that is under development by the FASB and the IASB, namely (a) informativeness—to assist providers of capital in predicting, evaluating, and comparing the amounts, timing and uncertainty of future cash flows, and (b) stewardship—to assist in evaluating how ...