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文章基本信息

  • 标题:Accounting Information Quality and Market Reaction: A Survey of Banking Industries Listed in Indonesia Stock Exchange
  • 其他标题:Accounting Information Quality and Market Reaction: A Survey of Banking Industries Listed in Indonesia Stock Exchange
  • 本地全文:下载
  • 作者:Ilham Wahyudi
  • 期刊名称:Research Journal of Finance and Accounting
  • 印刷版ISSN:2222-1697
  • 出版年度:2018
  • 卷号:9
  • 期号:5
  • 页码:26-30
  • 语种:English
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:The purpose of this study is to examine the influence of accounting information quality in terms of qualitative characteristics of accounting information toward market reaction. Research was conducted on 35 banking industries listed in the Indonesia Stock Exchange and analyzed using SEM-PLS method. The empirical result indicates that accounting information quality has a positive and significant effect on market reaction. Keywords: accounting information quality, qualitative characteristics, market reaction, stock return.
  • 关键词:accounting information quality; qualitative characteristics; market reaction; stock return.
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