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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Indonesian Journal of Applied Accounting and Finance JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Dwianto Mukhtar Latif
Universitas Lambung Mangkurat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis

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PENGUJIAN KUALITAS INFORMASI DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS DI UNI EROPA Dwianto Mukhtar Latif
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2016): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 September 2016
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This research aims to provide empirical evidence related to the influence of mandatory IFRS adoption on the information quality and information asymmetry. This research is an extension of the research Armstrong et al. (2010) about the positive reaction to the mandatory IFRS adoption process in the European Market associated with the perception that IFRS will improve the information quality and reduces information asymmetry. By using secondary data as many as 426 manufacturing firms obtained from the OSIRIS database includes data published financial statements and stock prices, this research compared the information quality and information asymmetry between prior period (2002-2004) and period after the IFRS adoption. The results provide that an increase in the information quality after the mandatory IFRS adoption in the EU. However, improving the information quality is not followed by a decrease in information asymmetry such as Ball’s (2006) opinion, and the results of this study showed that an increase in information asymmetry after mandatory IFRS adoption in the EU. As Hung and Subramanyam (2007) states that the accounting standards is not a major factor that can affect the quality of accounting information.
Co-Authors Alysia Oktaviany Fahmi Roy Dalimunthe Fahrizal Adiyatma Rusma Nailiah Sarwani Sarwani Widya Ais Sahla