Category Archives: Artikel Akuntansi Internasional

An Investigation of the Relationship Between Use of International Accounting Standards and Source of Company Finance in Germany

By: Ann Tarca, Melissa Moy and Richard D. Morris This study examines the relationship between use of international accounting standards and companies’ source of finance. We Investigate the proposition contained in Nobes’ (1998) model which postulates ousider companies (those with … Continue reading

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Financial Statment Effect of Adopting International Accounting Standars: The Case of Germany

by: Mingyi Hung and K.R. Subramanyam This study investigates the effects of adopting International Accounting Standards (IAS) on financial statements and their value relevance for a sample of German firms during 1998 – 2002. By implementing an innovative research design … Continue reading

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Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

By. Hollis Ashbaugh dan Morton Pincus We investigate (1) whether the variation in accounting standards across national boundaries relative to International Accounting Standards (IAS) has an impact on the ability of financial analysts to forecast non-US firms’ earnings accurately, and (2) … Continue reading

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International Accounting Standards and Accounting Quality

by: Mary Barth, Wayne Landsman dan Mark Lang We compare characteristics of accounting data for firms that adopt International Accounting Standards (IAS) to a match sample of firms that do not to investigate whether reporting under IAS is associated with … Continue reading

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Comparative Value Relevance Among German, U.S. and International Accounting Standards: A German Stock Market Perspective

By: Eli Bartov, Stephen R. Goldberg, Myung-Sun Kim U.S. Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS) compete for Internastional acceptance as reporting standards for capital markets around the world and in the U.S. Currently, the Securities and … Continue reading

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International Convergence of Accounting Practices: Choosing Between IAS and US GAAP

by: Ann Tarca Abstract: This study examines reporting practise of a sample of foreign listed and domestic-only listed companies from the United Kingdom, France, Germany, Japan, Australia to determine the extent to which companies are voluntarily using “international” standards. Two … Continue reading

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Decision Usefulness of Alternative Joint Venture Reporting Methods

Author: Roger C. Graham, Raymond D. King and Cameron K. J. Morrili Abstract: Depending on the country and circumstances, reporting rules for intercorporate investments may require the cost method, the equity method, proportionate consolidation, or full consolidation, and may yield … Continue reading

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