Journal of Engineering and Applied Sciences
Year:
2017
Volume:
12
Issue:
15
Page No.
3914 - 3918
Analysis of Financial Performance before and after Implemented ISAK No. 29 in Mining Companies
Authors :
Sutoyo
and
Sujatmika
References
Ball, R., 2006. International Financial Reporting Standarts (IFRS): Pros and Cons for investors. Accounting Bus. Res., 36: 5-27.
Direct Link | Barth, M.E., W.R. Landsman and M.H. Lang, 2008. International accounting standars and accounting quality. J. Accounting Res., 46: 467-498.
CrossRef | Direct Link | Blanchete, M., E.R. Francois and Y.G. Jean, 2011. The Effects of IFRS on Financial Ratios: Early Evidence in Canada. Certified General Accountants Association of Canada Publisher, Burnaby, British Columbia, Canada, ISBN:978-1-55219-641-0, Pages: 57.
Chen, H., Q. Tang, Y. Jiang and Z. Lin, 2010. The roles of internationl financing reporting standars in accounting quality: Eviden from the European Union. J. Intl. Financial Manage. Accounting, 21: 220-278.
CrossRef | Direct Link | Cordazzo, M., 2007. The impact of IAS/IFRS on accounting practice: Evidences from Italian listed companies. Master Thesis, University of Bozen-Bolzano, Bolzano, Italy.
Greuning, H.V., S. Darrel and T. Simonet, 2013. [International Financial Reporting Standards: A Practical Guide]. 6th Edn., Salemba Empat, Jakarta, Indonesia, (In Indonesian).
Hartono, J., 2013. [Business Research Methodology: Misguided Kaprah and Experiences]. 6th Edn., BPFE, Yogyakarta, Indonesia, (In Indonesian).
Kartikahadi, H., R.U. Sinaga, M. Syamsul and S.V. Siregar, 2012. [Financial Accounting Based on IFRS-based IFRS]. Salemba Empat Publisher, Jakarta, Indonesia, (In Indonesian).
Lantto, A.M. and P. Sahlstrom, 2009. Impact of international financial reporting standard adoption on key financial ratios. Accounting Finance, 49: 341-361.
CrossRef | Direct Link | O'Connell, V. and K. Sullivan, 2008. The impact of mandatory conversion to IFRS on the net income of FTS eouro first 80 firms. J. Appl. Res. Accounting Finance, 3: 17-43.
Pazarskis, M., A. Alexandrakis, P. Notopoulos and D. Kydros, 2011. IFRS adoption effects in Greece: Evidence from the IT sector. MIBES. Trans. Intl. J., 5: 101-111.
Punda, P., 2011. The impact of International Financial Reporting Standars (IFRS) adoption on key financial ratios: Evidence from United Kingdom. Master Thesis, Aarhus School of Business, Aarhus, Denmark.
Suad, H., 2012. [Financial Management Theory and Application]. 4th Edn., BPFE, Yogyakarta, Indonesia, (In Indonesian).
Tanko, M., 2012. The effect International Financial Reporting Standars (IFRS) adoption on the performance of firm in Negeria. J. Administrative Econ. Sci., 5: 133-157.