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11.643  Articles
1 of 1.165 pages  |  10  records  |  more records»
The purpose of this study is to examine the influence of firm size, fixed asset intensity, liquidity, leverage, declining cash flow from the operation, and its impact on market reaction. The population in this study is manufacturing companies in Indonesia... see more

This study aims to determine the effect of ownership structure on fixed assets revaluation with tax incentives as a moderate variable. The ownership structure is indicated by firm size, fixed assets intensity, price ratio to book value and leverage. The d... see more

The purpose of this study is to examine the influence of firm size, fixed asset intensity, liquidity, leverage, declining cash flow from the operation, and its impact on market reaction. The population in this study is manufacturing companies in Indonesia... see more

Abstract:Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged t... see more

This research aims to obtain empirical evidence in Indonesia whether it is true that companies with boards of commissioners and directors with political, accounting, military background, and the amount of compensation received will affect the selection of... see more

Penelitian ini bertujuan untuk menganalisis pengaruh leverage yang diproksikan dengan debt to asset ratio, fixed asset intensity dan firm size terhadap nilai perusahaan yang diproksikan dengan price to book value dengan revaluasi aset sebagai moderasi. Da... see more

Abstract. The objective of this study is to examine the impact of fixed asset revaluation towards market reaction proxied by stock price and stock return of public listed company in Indonesia Stock Exchange in the period of 2007 until 2016. Revaluation is... see more

The Government has launched a policy of taxation through the Minister of Finance numbered 191/PMK.010/2015 on Revaluation of Fixed Assets Proposed in the Year 2015 and 2016. Impact of revaluation, automatically has consequences to the increase on deprecia... see more

Abstract. This study aims to provide empirical evidence regarding the success of PMK No.191/PMK.010/2015 revaluation of fixed assets and also test the value relevance of its accounting information. The research sample is a banking sector company listed on... see more

1 of 1.165 pages  |  10  records  |  more records»