International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting information

Detalhes bibliográficos
Autor(a) principal: Akbar, Andrini
Data de Publicação: 2023
Outros Autores: Lingga, Zulaika Rizki, Muda, Iskandar
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Veras
Texto Completo: https://ojs.brazilianjournals.com.br/ojs/index.php/BRJD/article/view/65913
Resumo: This article aims to determine the correlation between the Convergence of International Financial Reporting Standards (IFRS) and increasing the value relevance of accounting information. This research uses a literature review survey or literature observation from various international and national journals. This research concludes that most of the articles discussing the influence of the Convergence of International Financial Reporting Standards (IFRS) can increase the value relevance of accounting information in Indonesia. This research will add in-depth insight into whether International Convergence of Financial Reporting Standards (IFRS) can increase the value relevance of accounting information.
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spelling International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting informationaccounting standardsIFRS convergencevalue relevanceaccounting informationThis article aims to determine the correlation between the Convergence of International Financial Reporting Standards (IFRS) and increasing the value relevance of accounting information. This research uses a literature review survey or literature observation from various international and national journals. This research concludes that most of the articles discussing the influence of the Convergence of International Financial Reporting Standards (IFRS) can increase the value relevance of accounting information in Indonesia. This research will add in-depth insight into whether International Convergence of Financial Reporting Standards (IFRS) can increase the value relevance of accounting information.Brazilian Journals Publicações de Periódicos e Editora Ltda.2023-12-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojs.brazilianjournals.com.br/ojs/index.php/BRJD/article/view/6591310.34117/bjdv9n12-091Brazilian Journal of Development; Vol. 9 No. 12 (2023); 31912-31924Brazilian Journal of Development; Vol. 9 Núm. 12 (2023); 31912-31924Brazilian Journal of Development; v. 9 n. 12 (2023); 31912-319242525-8761reponame:Revista Verasinstname:Instituto Superior de Educação Vera Cruz (VeraCruz)instacron:VERACRUZenghttps://ojs.brazilianjournals.com.br/ojs/index.php/BRJD/article/view/65913/47074Akbar, AndriniLingga, Zulaika RizkiMuda, Iskandarinfo:eu-repo/semantics/openAccess2024-01-31T14:11:05Zoai:ojs2.ojs.brazilianjournals.com.br:article/65913Revistahttp://site.veracruz.edu.br:8087/instituto/revistaveras/index.php/revistaveras/PRIhttp://site.veracruz.edu.br:8087/instituto/revistaveras/index.php/revistaveras/oai||revistaveras@veracruz.edu.br2236-57292236-5729opendoar:2024-10-15T16:27:47.919361Revista Veras - Instituto Superior de Educação Vera Cruz (VeraCruz)false
dc.title.none.fl_str_mv International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting information
title International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting information
spellingShingle International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting information
Akbar, Andrini
accounting standards
IFRS convergence
value relevance
accounting information
title_short International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting information
title_full International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting information
title_fullStr International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting information
title_full_unstemmed International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting information
title_sort International Financial Reporting Standards (IFRS) convergence correlation towards increasing the value relevance of accounting information
author Akbar, Andrini
author_facet Akbar, Andrini
Lingga, Zulaika Rizki
Muda, Iskandar
author_role author
author2 Lingga, Zulaika Rizki
Muda, Iskandar
author2_role author
author
dc.contributor.author.fl_str_mv Akbar, Andrini
Lingga, Zulaika Rizki
Muda, Iskandar
dc.subject.por.fl_str_mv accounting standards
IFRS convergence
value relevance
accounting information
topic accounting standards
IFRS convergence
value relevance
accounting information
description This article aims to determine the correlation between the Convergence of International Financial Reporting Standards (IFRS) and increasing the value relevance of accounting information. This research uses a literature review survey or literature observation from various international and national journals. This research concludes that most of the articles discussing the influence of the Convergence of International Financial Reporting Standards (IFRS) can increase the value relevance of accounting information in Indonesia. This research will add in-depth insight into whether International Convergence of Financial Reporting Standards (IFRS) can increase the value relevance of accounting information.
publishDate 2023
dc.date.none.fl_str_mv 2023-12-26
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.brazilianjournals.com.br/ojs/index.php/BRJD/article/view/65913
10.34117/bjdv9n12-091
url https://ojs.brazilianjournals.com.br/ojs/index.php/BRJD/article/view/65913
identifier_str_mv 10.34117/bjdv9n12-091
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://ojs.brazilianjournals.com.br/ojs/index.php/BRJD/article/view/65913/47074
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Brazilian Journals Publicações de Periódicos e Editora Ltda.
publisher.none.fl_str_mv Brazilian Journals Publicações de Periódicos e Editora Ltda.
dc.source.none.fl_str_mv Brazilian Journal of Development; Vol. 9 No. 12 (2023); 31912-31924
Brazilian Journal of Development; Vol. 9 Núm. 12 (2023); 31912-31924
Brazilian Journal of Development; v. 9 n. 12 (2023); 31912-31924
2525-8761
reponame:Revista Veras
instname:Instituto Superior de Educação Vera Cruz (VeraCruz)
instacron:VERACRUZ
instname_str Instituto Superior de Educação Vera Cruz (VeraCruz)
instacron_str VERACRUZ
institution VERACRUZ
reponame_str Revista Veras
collection Revista Veras
repository.name.fl_str_mv Revista Veras - Instituto Superior de Educação Vera Cruz (VeraCruz)
repository.mail.fl_str_mv ||revistaveras@veracruz.edu.br
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