The Effect of International Financial Reproting Standard (IFRS) on The Value Relevance of Intangible Asset and Goodwill

Nurina Laili, Zahroh Naimah

2018

Abstract

This study aimed to examine the value relevance of accounting earnings, book value of equity, goodwill, and intangible asset and the effect of International Financial Reporting Standard (IFRS) on the value relevance of accounting earnings, book value of equity, goodwill, and intangible asset. The study was conducted at the manufacturing companies listed on Indonesian Stock Exchange in the period 2008-2009 and 2012-2013 with 128 companies for four years. The hypothesis is tested by regression analysis. The results show that accounting earnings, book value, and goodwill have significant effect on the market value of equity, but intangible assets do not affect market value significantly. Then, the results of IFRS as moderated variable showed that IFRS has a significant influence on the value relevance of accounting earnings, while IFRS do not affect significantly on the value relevance of book value, goodwill, and intangible asset.

Paper Citation

in Harvard Style

Laili N. and Naimah Z. (2018). The Effect of International Financial Reproting Standard (IFRS) on The Value Relevance of Intangible Asset and Goodwill.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 588-596. DOI: 10.5220/0007018505880596

in Bibtex Style

@conference{jcae symposium18,
author={Nurina Laili and Zahroh Naimah},
title={The Effect of International Financial Reproting Standard (IFRS) on The Value Relevance of Intangible Asset and Goodwill},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={588-596},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007018505880596},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - The Effect of International Financial Reproting Standard (IFRS) on The Value Relevance of Intangible Asset and Goodwill
SN - 978-989-758-339-1
AU - Laili N.
AU - Naimah Z.
PY - 2018
SP - 588
EP - 596
DO - 10.5220/0007018505880596