RELEVANSI DAN RELIABILITAS GOODWILL (Sesudah Penerapan ED PSAK 22 Revisi 2010)

Autor:	Theresia Hesti Bwarleling
Rok vydání:	2017
Předmět:	business.industry Value (economics) Goodwill Accounting business Reliability (statistics)
Zdroj:	Jurnal Akuntansi Bisnis. 7
ISSN:	2598-6767 1979-360X
DOI:	10.30813/jab.v7i1.775
Popis:	The purpose of this study is to examine the value relevance and reliability of reported goodwill under PSAK in 2011; a period characterised by accounting treatment for goodwill which was showing the value relevance and reliability of reported goodwill after the adoption of IFRS (ED PSAK 22 revision 2010). By using an adaptation of Feltham and Ohlson (1995), this study found that for the average Indonesian company the information presented with respect to goodwill is value relevant but not reliable. In particular, goodwill tends to be reported conservatively Keyword : relevance, reliability, goodwill, ED PSAK 22 revision 2010
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::5238e86e34927690377efdd11b80089a https://doi.org/10.30813/jab.v7i1.775 Zobrazit plný text záznamu