Geraldina, Ira and Rossieta, Hilda and Wardhani, Ratna (2021) Investors’ Responses on SOE’s Liquidity Risk Disclosures: Case of Indonesia. Jurnal Akuntansi dan Keuangan, 23 (1). pp. 24-32. ISSN 1411-0288 print
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Abstract
This study aims to examine the value relevance of liquidity risk disclosure of Indonesia listed state-owned enterprises after Indonesia Statement of Financial Accounting Standard, Disclosure of Financial Instruments (Revised in 2010 and 2014). This study uses 20 Indonesia listed state-owned enterprises from 2012 to 2017 or 115 firm years as final samples. Using panel data analysis, this study shows that liquidity risk disclosure is relevant information for investors in the Indonesia stock exchange. Investors respond differently on liquidity risk disclosure before and after the announcement windows period of financial reports. The main contribution of this study is examining the value relevance of liquidity risk disclosures of Indonesia listed state-owned enterprises
| Item Type: | Article |
|---|---|
| Additional Information (ID): | 22-B0028.pdf |
| Uncontrolled Keywords: | Risk disclosure; liquidity risk; value relevance; investors’ responses; state-owned enterprises. |
| Subjects: | 300 Social Science > 330-339 Economics (Ilmu Ekonomi) > 332.6 Investment (Investasi) 600 Technology and Applied Sciences > 650-659 Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) > 658.152 Management of Investment, Capitalization (Manajemen Investasi, Manajemen Modal, Kapitalisasi) |
| Divisions: | Koleksi Digital > Artikel |
| Depositing User: | CR Cherrie Rachman |
| Date Deposited: | 12 Jul 2022 08:10 |
| Last Modified: | 12 Jul 2022 08:10 |
| URI: | http://repository.ut.ac.id/id/eprint/9772 |
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