information quality – Jurnal Pengurusan

International Financial Reporting Standards and Financial Information Quality: Principles versus Rules-based Standards

On: October 8, 2022

The objective of the present study is to examine whether the adoption of International Financial Reporting Standards (IFRS) increases financial information quality. The IFRS brings about substantial changes in accounting standards. One of the prominent features of the system is that it results in the production of financial information ofContinue Reading

Fair Value Accounting and the Cost of Equity Capital of Asian Banks

By: syazahzwni

On: October 8, 2022

The cost of equity is a measure of the required return by investors. It is desirable for firms, especially banks, to lower the cost of equity. There are a number of factors related to the quality of information disclosed that could influence the cost of equity. The accounting regulators aimContinue Reading