Incremental information content dalam opini unqualified dengan paragrafi penjelasan
Lianny Leo ([Fakultas Ekonomi dan Bisnis Universitas Indonesia;Universitas Indonesia, Universitas Indonesia], 2007)
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ABSTRAK This study investigates whether there is any different market reaction to unqualified and unqualified with explanatory paragraph audit opinion. The result of empirical univariate and regression test on 291.firm-years, with balanced proportion between the two opinions, shows that there is a significant difference of stock returns between the two audit opinions around opinion announcement. Market appreciates the existence of explanatory paragraph in the unqualified audit opinion with higherexcess returns compared to standard unqualified audit opinion. Overall, this study shows incremental information content in unqualified with explanatory paragraph audit opinion. |
| No. Panggil : | J-pdf |
| Entri utama-Nama orang : | |
| Subjek : | |
| Penerbitan : | [Place of publication not identified]: [Fakultas Ekonomi dan Bisnis Universitas Indonesia;Universitas Indonesia, Universitas Indonesia], 2007 |
| Sumber Pengatalogan : | LibUI ind rda |
| ISSN : | 18298494 |
| Majalah/Jurnal : | Jurnal Akuntansi dan Keuangan Indonesia |
| Volume : | Vol. 4, No. 2, Desember 2007: 155-168 |
| Tipe Konten : | text |
| Tipe Media : | computer |
| Tipe Carrier : | online resource |
| Akses Elektronik : | http://jaki.ui.ac.id/index.php/home/article/view/241 |
| Institusi Pemilik : | Universitas Indonesia |
| Lokasi : | Fakultas Ekonomi |
| No. Panggil | No. Barkod | Ketersediaan |
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| J-pdf | 03-19-334712122 | TERSEDIA |
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| Tidak ada ulasan pada koleksi ini: 20336337 |
