Penerapan Disclosure Untuk Menjamin Keakuratan Informasi Sebagai Dasar Pengambilan Keputusan
| Autor: | Nung Harjanto |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2005 |
| Předmět: | |
| Zdroj: | Journal of Accounting and Investment, Vol 2, Iss 2, Pp 115-126 (2005) |
| Druh dokumentu: | article |
| ISSN: | 2622-3899 2622-6413 |
| Popis: | Since extern parties make decisions, they need accurate information that come from intern party. Accurate information must accordance with qualitative characteristics: (1) relevance and reliability, and (2) compara-bility. However, there are two constraints in provide accurate informa-tion: (1) cost-benefit and (2) materiality. On the other side, information can be useless because :(1) Methods and tehniques that have implemented in release information, and (2) information provider’s behavior that protect their own needs. So, unfairly information can not be detected, because qualitative characteristics of information have been fulfilled. Disclosure is a mean to detect information that is not accurate, because it can provide additional explanation about presented information. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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