Adilah Sabrina Muti’ah

The Impact of New Accounting Standard: Financial Performance Differences and their Market Reaction

Adilah Sabrina Muti’ah, Reni Oktavia & Widya Rizki Eka Putri · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to provide the differences in financial performance, before and after implementation of PSAK 73 and its effect on the market reaction of infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange (IDX). Study Design: This...