Investor response to the implementation of IFRS 9 in Indonesian banking companies
Amrie Firmansyah,
Lestari Kurniawati,
Desrir Miftah
et al.
Abstract:This study examines the effect of allowance for impairment losses on firm value. Allowance for impairment losses on the company's financial assets in the context of implementing IFRS 9 in the form of PSAK 71 in Indonesia on a forward-looking basis is different from the implementation of previous accounting standards, which was on a backward-looking basis. Quantitative methods are employed in this study using secondary data from banking financial reports sourced from www.idx.co.id during the 2019-2021 period. I… Show more
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