A Literature Review of Value Relevance After IFRS Adoption Research

Authors

  • Angel Manuela Undergraduate
  • Leny Septiani
  • Ariska Berlian Nur Wulan
  • Salsha Ramadhani Nur Fitria

DOI:

https://doi.org/10.21009/wahana.16.024

Keywords:

IFRS Adoption, Accounting Information, Financial Report, Value Relevance

Abstract

The purpose of this study is to provide an overview of value relevance (VR) by reviewing and analyzing research on VR that has been conducted mainly in Indonesia. The structured literature review (SLR) method was used to track the development of the VR literature. The keywords used in this study are “adopsi IFRS”, "informasi akuntansi", “reelvansi nilai” and "value relevance". The use of keyword “informasi akuntansi” is to limit the scope of the VR literature explored in the accounting context. Most of the research reviewed is from Indonesia and is indexed by SINTA, but there are also studies from Turkey and Argentina. This study examines theories related to VR and especially discusses VR after the adoption of IFRS in Indonesia.

Downloads

Published

2022-08-29

How to Cite

Manuela, A., Septiani, L., Wulan, A. B. N., & Fitria, S. R. N. (2022). A Literature Review of Value Relevance After IFRS Adoption Research. Jurnal Ilmiah Wahana Akuntansi, 16(2), 191–203. https://doi.org/10.21009/wahana.16.024

Issue

Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi

Section

Articles

License

Creative Commons License
Jurnal Ilmiah Wahana Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Articles in Jurnal Ilmiah Wahana Akuntansi are Open Access articles published under the Creative Commons CC BY-NC-SA License.  This license permits use, distribution and reproduction in any medium for non-commercial purposes only, provided the original work and source is properly cited. Any derivative of the original must be distributed under the same license as the original.