PENGARUH PENERAPAN NILAI WAJAR TERHADAP RELEVANSI NILAI GOODWILL
| Main Authors: | Subianto, Samuel, Yie Ke, Feliana |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://repository.ubaya.ac.id/28973/6/Pengaruh%20penerapan%20Nilai%20Wajar_2016.pdf http://repository.ubaya.ac.id/28973/ |
Daftar Isi:
- Abstract This study examines value relevance of fair value adoption on goodwill in Indonesia listed companies from 2011-2014. The value relevance of goodwiil on market value of equity are tested by yearly regression and chow test. The result of this study shows that there is increase of value relevance of goodwill to the investor under fair value accounting, however market and companies need one year in order to respon the changes. In general, this result supports adoption of fair value accounting. Keywords: Goodwill, fair value, value relevance.