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  • 标题:Economic Consequences of IFRS Adoption in Indonesia
  • 本地全文:下载
  • 作者:Fitriany ; Fitriany ; Sidharta Utama
  • 期刊名称:American Journal of Economics
  • 印刷版ISSN:2166-4951
  • 电子版ISSN:2166-496X
  • 出版年度:2016
  • 卷号:6
  • 期号:1
  • 页码:79-85
  • DOI:10.5923/j.economics.20160601.10
  • 语种:English
  • 出版社:Scientific & Academic Publishing Co.
  • 摘要:This study examines economic consequences around IFRS adoptions proxied by price impact, bid ask spread and cost of capital. There are 3 incentives: reporting incentive, reporting behaviour and reporting environment. This research found that on average, liquidity and cost of capital do not change around IFRS adoptions. Our findings imply that we have to exercise caution when interpreting capital-market effects around IFRS adoption as they also reflect changes in reporting incentives or in firms’ broader reporting strategies, and not just the standards.
  • 关键词:Consequences; IFRS adoption; Reporting incentives
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