Value Relevance of IFRS Adoption in ASEAN-5 Countries: Does Presentation Matters?
Research aims: This study discusses a recent development in the adoption of International Financial Reporting Standard (IFRS) in ASEAN. The objective of this study is to examine the value relevance of the Other Comprehensive Income (OCI) after the revision of the International Accounting Standard...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2020-08-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/9234 |