Istiningrum, Andian Ari (2016) THE PRACTICE OF MANDATORY DISCLOSURE IN INDONESIA: DETERMINANTS AND IMPACT. International Conference on Ethics of Business, Economics, and Social Science. pp. 43-62. ISSN 2528-617X
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Abstract
The primary objective of this research is to determine the factors that have association with mandatory disclosure and stock return. This research investigated 47 manufacturing companies listed in the Indonesia Stock Exchange in 2012. Mandatory disclosure in this research used items required to be disclosed under IAS 16 and IAS 17. The data analysis used the path analysis by setting two structural equation models. The research proved a significantly positive association of company age with mandatory disclosure in contrast to company size and company profitability. Moreover, company size, company profitability, and mandatory disclosure have a significant positive association with stock return. Keywords: Stock Return, Mandatory Disclosure, Company Age, Company Size, Profitability
| Item Type: | Article |
|---|---|
| Subjects: | Prosiding > Proceeding of ICEBESS 2016 |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Pendidikan Ekonomi |
| Depositing User: | Admin Pendidikan Ekonomi FE |
| Date Deposited: | 30 Sep 2016 00:18 |
| Last Modified: | 01 Feb 2019 01:41 |
| URI: | http://eprints.uny.ac.id/id/eprint/41771 |
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