HUBUNGAN FAIR VALUE ACCOUNTING DENGAN KRISIS KEUANGAN INDUSTRI PERBANKAN EROPA
| Main Authors: | , Ihda Arifin Faiz, , Prof. Dr. Indra Wijaya Kusuma, MBA., |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/97221/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54395 |
Daftar Isi:
- There is debate about the involvement of fair value accounting to financial crisis. Some parties accused the co-existence of fair value accounting exacerbated the financial crisis. This study aims to obtain empirical evidence of fair value accounting relationships with the financial crisis of the European banking industry. By using logit regression model, this research proves the use of an accounting indexes that are more oriented fair value does not relate to the financial crisis in the banking system as if the accounting is used more historically oriented. But the gouping of fair value accounting valuation models into three levels has a different relationship with the strength of the financial crisis. The lower level is used in an accounting index, the more strongly fair value accounting associated with the financial crisis in the banking system. More over, it was proven that use of fair value accounting index on the liability associated with the financial crisis in the banking system more strongly compared to if used on the asset.