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PSAK No.46 dan Koefisien Respon Laba by Dani Usmar is a document available to read on EtoBox.

This document discusses a study that examines the impact of Statement of Financial Accounting Standards (PSAK) No. 46 on stock price changes and earnings response coefficients (ERCs). Specifically, the study analyzes: 1) differences in stock price changes before and after PSAK No. 46 implementation, 2) the effect of interperiod tax allocation under PSAK No. 46 on ERCs, and 3) differences in ERCs between companies reporting deferred tax income versus expenses. The results provide evidence that stock price ch

Author

Dani Usmar

Language

EN