Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Pengungkapan non financial measures: penilaian value relevance bagi investor dan pengaruhnya terhadap cost of equity dan performance bagi perusahaan publik

oleh Ludovicus Sensi Wondabio (Universitas Indonesia, 2007)

 Abstrak

Research has called for increased demand of non financial measures (NFM) disclosure. This research examines the association between firm characteristics and the extent of NFM disclosure. Furthermore, we investigate the value relevance of NFM disclosure and its effects to cost of equity and firms performance. The results of this research are: (1) firm strategy (prospector/ defender), regulatory factors, firms' age and foreign ownership are significantly positively associated with the level of NFM disclosure (2) NFM disclosure is a good signal for investors, which is relevant for earning persistency valuation. (3) the level of NFM disclosure is significantly negatively associated with cost of equity ( 4) the level of NFM disclosure is significantly positively associated with .firm performance.

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : AJ-Pdf
Entri utama-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : Depok: Universitas Indonesia, 2007
Sumber Pengatalogan : LibUI ind rda
ISSN : 18298494
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol. 4, No. 1, Juni 2007: 47-76
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://jaki.ui.ac.id/index.php/home/article/view/236
Institusi Pemilik : Universitas Indonesia
Lokasi : Fakultas Ekonomi
  • Ketersediaan
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No. Panggil No. Barkod Ketersediaan
AJ-Pdf 03-19-136068647 TERSEDIA
Ulasan:
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