| dc.identifier.citation | Alali, F. A., & Foote, P. S. (2012). The Value Relevance Of International Financial Reporting Standards: Empirical Evidence in an Emerging Market. The International journal of accounting, 85-108. Available at: http://www.sciencedirect.com/science/article/pii/S0020706311001178. Diakses tanggal 27/03/2016 Bappepam-LK. (2012). IDX FACT BOOK. Indonesian Stock Exchange. Available at: http://www.perpustakaan.kemenkeu.go.id/FOLDEREBOOK/IDX-Fact-Book-2012-new-hal.pdf. Diakses tanggal 17/04/2016 Barth, M. E., Landsman, W. R. & Lang, M. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46, 467–498. Available at: http://onlinelibrary.wiley.com/doi/10.1111/j.1475-679X.2008.00287.x/full. Diakses tanggal 25/03/2016 Bozkurt, O., Islamo??lu, M. & ??z, Y., 2013. Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards. Journal of Economics, Finance and Administrative Science, 18(34), pp.16–23. Available at: http://www.elsevier.es/en-revista-journal-of-economics-finance-and-352-articulo-perceptions-ofprofessionals-interested-in-90202886. diakses tanggal 25/04/2016 Cahyonowati, N., & Ratmono, D. (2012). Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi. Jurnal Akuntansi keuangan , 1-11. Available at: http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/18712/18461. Chebaane, S. & Othman, H. Ben, 2014. The Impact of IFRS Adoption on Value Relevance of Earnings and Book Value of Equity: The Case of Emerging Markets in African and Asian Regions. Procedia Social and Behavioral Sciences, 145, pp.70–80. Available at: http://linkinghub.elsevier.com/retrieve/pii/S1877042814038701. diakses tanggal 25/04/2016 Darabos, É. & Herczeg, A., 2015. A Few Fields of the Harmonization of Accounting Statements on the Basis of IFRS. Procedia Economics and Finance, 32(15), pp.332–337. Available at: http://linkinghub.elsevier.com/retrieve/pii/S221256711501401X. diakses tanggal 25/04/2016 Georgescu, I.E., Toma, L.H. căs. & Afrăsinei, M.-B., 2015. Analysis of the Impact of Adopting the IFRS by the Companies Listed on BVB. Procedia Economics and Finance, 20(0), pp.259–267. Available at: http://www.sciencedirect.com/science/article/pii/S2212567115000738. diakses tanggal 25/04/2016 Ghozali, I., 2011. Aplikasi Analisis Multivariate Dengan Program SPSS. Edisi 5. Semarang: Badan Penerbit Universitas Diponegoro. Grey, C., Stathopoulos, K. & Walker, M., 2013. The impact of executive pay on the disclosure of alternative earnings per share figures. International Review of Financial Analysis, 29, pp.227–236. Available at: http://dx.doi.org/10.1016/j.irfa.2012.09.005. diakses tanggal 25/04/2016 Hou, Q., Jin, Q. & Wang, L., 2014. Mandatory IFRS adoption and executive compensation: Evidence from China. China Journal of Accounting Research, 7(1), pp.9–29. Available at: http://dx.doi.org/10.1016/j.cjar.2013.09.003. diakses tanggal 25/04/2016 Isa, M.A., 2014. Dimensions of IFRS Transition Roadmap’s Information Content in LDCs: A Case of Nigeria. Procedia - Social and Behavioral Sciences, 164(August), pp.621–626. Available at: http://www.sciencedirect.com/science/article/pii/S1877042814059758. diakses tanggal 25/04/2016 Istrate, C., 2015. On the Translation in Romanian of IAS/IFRS. Procedia Economics and Finance, 20(0), pp.308–315. Available at: http://www.sciencedirect.com/science/article/pii/S2212567115000787. diakses tanggal 25/04/2016 Karampinis, N. & Hevas, D. (2011). Mandating IFRS in an Unfavorable Environment: TheGreek Experience. The International Journal of Accounting, 46, 304-332. Available at: https://ideas.repec.org/a/eee/accoun/v46y2011i3p304-332.html. diakses tanggal 25/04/2016 Kusumo, Y. B., & Subekti, I. (2013). relevansi Nilai Informasi Akuntansi, Sebelum Adopsi IFRS dan Setelah Adopsi IFRS Pada Perusahaan Yang Tercatat dalam Bursa Efek Indonesia. 2. Available at: http://download.portalgaruda.org/article.php?article=189200&val=6467&title=RELEVANSI%20 NILAI%20%20INFORMASI%20AKUNTANSI,%20SEBELUM%20ADOPSI%20IFRS%20DA N%20%20SETELAH%20ADOPSI%20IFRS%20PADA%20PERUSAHAAN%20YANG%20TE RCATAT%20DALAM%20BURSA%20%20EFEK%20INDONESIA. diakses tanggal 25/04/2016 Obaidat, A.N. & Al-Hajaia, M.E., 2013. The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders. Arab Economic and Business Journal, 8(1-2), pp.21–30. Available at: http://www.sciencedirect.com/science/article/pii/S2214462513000054\nhttp://linkinghub.elsevier. com/retrieve/pii/S2214462513000054. diakses tanggal 25/04/2016 Palea, V., 2013. IAS/IFRS and financial reporting quality: Lessons from the European experience. China Journal of Accounting Research, 6(4), pp.247–263. Available at: http://dx.doi.org/10.1016/j.cjar.2013.08.003. diakses tanggal 25/04/2016 Păşcan, I.-D., 2015. Measuring the Effects of IFRS Adoption on Accounting Quality: A Review. Procedia Economics and Finance, 32(15), pp.580–587. Available at: http://linkinghub.elsevier.com/retrieve/pii/S2212567115014355. diakses tanggal 25/04/2016 Procházka, D. & Pelák, J., 2015. The Development of Capital Markets of New EU Countries in the IFRS Era. Procedia Economics and Finance, 25(May), pp.116–126. Available at: http://www. linkinghub. elsevier.com /retrieve/ pii/S2212567115007200. diakses tanggal 25/04/2016. Rahmawati, L., & Murtini, H. (2015). Kualitas Informasi Akuntansi Pra dan Pasca Adopsi IFRS. Accounting analysis Journal, 1-9. Available at: http://journal.unnes.ac.id/artikel_sju/aaj/7861 diakses tanggal 27/04/2016 Yurisandi, T. & Puspitasari, E., 2015. Financial Reporting Quality - Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement. Procedia - Social and Behavioral Sciences, 211, pp.644–652. Available at: http://www.sciencedirect.com/science/article/pii/S1877042815054312. diakses tanggal 25/04/2016 Zehri, F. & Chouaibi, J., 2013. Adoption determinants of the international accounting standards IAS/IFRS by the developing countries. Journal of Economics, Finance and Administrative Science, 18(35), pp.56–62. Available at: http://dx.doi.org/10.1016/S2077-1886(13)70030-1. diakses tanggal 25/04/2016. | in_ID |
