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 a higher level of public finance) in weak equity-outsider markets (capital markets where public equity finance [...]

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 we compare accounting numbers reported under German accounting rules (HGB) with those under IAS for the [...]

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) whether analyst forecast accuracy changes after firms adopt IAS. IAS are a set of financial reporting [...]

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 predictable differences in accounting quality and cost of capital. After IAS adoption, firms evidance less earnings [...]

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 Exchange Commission (SEC) is considering the quality and acceptability of IAS, and has issued a Concept [...]