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Incremental information content dalam opini unqualified dengan paragrafi penjelasan

Lianny Leo ([Fakultas Ekonomi dan Bisnis Universitas Indonesia;Universitas Indonesia, Universitas Indonesia], 2007)

 Abstrak

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 higher
excess returns compared to standard unqualified audit opinion. Overall, this study shows incremental information content in unqualified with explanatory paragraph audit opinion.

 Metadata

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
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
J-pdf 03-19-334712122 TERSEDIA
Ulasan:
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