How to cite this paper
Noviari, N., Damayanthi, I & Suaryana, I. (2021). Earnings quality before and after the implementation of PSAK 69.Accounting, 7(4), 727-734.
Refrences
Argile ́s, J. M., & Slof, E., J. (2001). New opportunities for farm accounting. The European Accounting Review 10(2), 361–383.
Argiles, J. M, Bladón, J., & Monllau, T. (2009). Fair Value Versus Historic Cost Valuation for Biological Assets: Implication for The Quality of Financial Information. Documents De Treball, De La Facultat D’Economia I Empresa (2009), 1-16.
Ariyanto, S., Sukendar, H., & Kurniawati, H. (2014). Penerapan PSAK Adopsi IAS 41 Agriculture. Binus Business Review, 5(1), 186-193.
Bozzolan, S., Laghi, E., & Mattei, M. (2016). Amendments to the IAS 41 and IAS 16-implications for accounting of bearer plants. Agricultural Economics, 62(4), 160-166.
Cho, J., & Jung, K. (1991). Earnings Responsse Coefficients: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature, 10, 85—116.
Dechow, P., & Schrand, C. (2004). Earnings quality. CFA Institute.
Dichev, I., Graham, J., & Rajgopal, S. (2012). Earnings Quality.
Feleagă, L., Feleagă, N., & Răileanu, V. (2012). IAS 41 Implementation Challenges – The Case of Romania. World Academy of Science, Engineering and Technology International Journal of Economics and Management Engineering, 6(3), 317-320.
Fischer, M., & Marsh, T. (2013). Biological Assets: Financial Recognition and Reporting Using US and International Accounting Guidance . Journal of Accounting and Finance 13(2), 57-74.
Francis, J., Olsson, P., & Schipper, K. (2008). Earnings Quality. Hanover: Now Publishers Inc.
Herbohn, K., & Herbohn, J. (2006). International accounting standard (IAS) 41: What are the implications for reporting forest assets? Small-scale Forest Economics, Management and Policy 5(2), 175–189.
Huffman, A. (2014). Matching Measurement to Asset Use: Evidence from IAS 41. New Orleans: A.B. Freeman School of Business Tulane Universit.
Huffman, A. A. (2013). Value relevant asset measurement and asset use: Evidence from IAS 41. Utah: David Eccles School of Business University of Utah .
IAI. (2016). Pernyataan Standar Akuntansi Keuangan 69: Agrikultur. Jakarta: Ikatan Akuntan Indonesia.
IASB. (2018). Conceptual Framework For Financial Reporting.
Imhoff, E., & Lobo, G. (1992). The Effect of Ex-Ante Earnings Uncertainty on Earnings Responsse Coefficients. Journal of Accounting and Economics 67 (April), 427-439.
Kurniawan, R., Mulawarman, A. D., Kamayanti, A. (2014). Biological assets valuation reconstruction: A critical study of IAS 41 on agricultural accounting in Indonesian farmers. Procedia - Social and Behavioral Sciences 164, 68 – 75
Liu, G., & Sun, J. (2015). Did the mandatory adoption of IFRS affect the earnings quality of Canadian firms?. Accounting Perspectives, 14(3), 250-275.
Markou, D., & Tsitsoni, F. (2013). Fair Value Accounting and Earnings Quality: Listed Real Estate Companies in Sweden . Karlstad: Karlstad Bussiness School.
Maruli, S, & Farahmita, A. (2011). The Analysis Of Application Of Fair Value And Historical Cost Approaches In The Valuation Of Biological Assets In The Agricultural Companies. Asia Pacific Journal of Accounting and Finance, 1(2), 133-149.
Penman, S. H. (2007). Financial reporting quality: is fair value a plus or a minus?. Accounting and Business Research, 37(sup1), 33-44.
Pratiwi, W. (2017). Analisis Perlakuan Akuntansi Aset Biologis Berbasis PSAK 69 Agrikultur pada PT Perkebunan Nusantra XII Kalisanen Kabupaten Jember. Seminar Nasional dan Call For Paper Ekonomi dan Bisnis 2017, (pp. 140-150). Jember.
Silva, R. L., Nardi, P. C., & Ribeiro, M. d. (2015). Earnings Management and Valuation of Biological Assets. BBR, Vitória 12(4), 1-26. https://doi.org/10.15728/bbr.2015.12.4.1
Šodan, S. (2015). The impact of fair value accounting on earnings quality in eastern European countries. Procedia Economics and Finance, 32, 1769 – 1786.
Suaryana, A. (2006). Pengaruh Komite Audit terhadap Kualitas Laba. AUDI Jurnal Akuntansi dan Bisnis, 1-21.
Suwardjono. (1997). The Impact of Accounting Methods on The Association Between Unexpected Earnings and Abnormal Returns: The Case of Oil and Gas Industry. Kentucky: Kent State University.
Teets, W., & Wasley, C. E. (1996). Estimating earnings responsse coefficients: Pooled versus firm specific models. Journal of Accounting Ecconomics, 21(June), 279—295.
Argiles, J. M, Bladón, J., & Monllau, T. (2009). Fair Value Versus Historic Cost Valuation for Biological Assets: Implication for The Quality of Financial Information. Documents De Treball, De La Facultat D’Economia I Empresa (2009), 1-16.
Ariyanto, S., Sukendar, H., & Kurniawati, H. (2014). Penerapan PSAK Adopsi IAS 41 Agriculture. Binus Business Review, 5(1), 186-193.
Bozzolan, S., Laghi, E., & Mattei, M. (2016). Amendments to the IAS 41 and IAS 16-implications for accounting of bearer plants. Agricultural Economics, 62(4), 160-166.
Cho, J., & Jung, K. (1991). Earnings Responsse Coefficients: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature, 10, 85—116.
Dechow, P., & Schrand, C. (2004). Earnings quality. CFA Institute.
Dichev, I., Graham, J., & Rajgopal, S. (2012). Earnings Quality.
Feleagă, L., Feleagă, N., & Răileanu, V. (2012). IAS 41 Implementation Challenges – The Case of Romania. World Academy of Science, Engineering and Technology International Journal of Economics and Management Engineering, 6(3), 317-320.
Fischer, M., & Marsh, T. (2013). Biological Assets: Financial Recognition and Reporting Using US and International Accounting Guidance . Journal of Accounting and Finance 13(2), 57-74.
Francis, J., Olsson, P., & Schipper, K. (2008). Earnings Quality. Hanover: Now Publishers Inc.
Herbohn, K., & Herbohn, J. (2006). International accounting standard (IAS) 41: What are the implications for reporting forest assets? Small-scale Forest Economics, Management and Policy 5(2), 175–189.
Huffman, A. (2014). Matching Measurement to Asset Use: Evidence from IAS 41. New Orleans: A.B. Freeman School of Business Tulane Universit.
Huffman, A. A. (2013). Value relevant asset measurement and asset use: Evidence from IAS 41. Utah: David Eccles School of Business University of Utah .
IAI. (2016). Pernyataan Standar Akuntansi Keuangan 69: Agrikultur. Jakarta: Ikatan Akuntan Indonesia.
IASB. (2018). Conceptual Framework For Financial Reporting.
Imhoff, E., & Lobo, G. (1992). The Effect of Ex-Ante Earnings Uncertainty on Earnings Responsse Coefficients. Journal of Accounting and Economics 67 (April), 427-439.
Kurniawan, R., Mulawarman, A. D., Kamayanti, A. (2014). Biological assets valuation reconstruction: A critical study of IAS 41 on agricultural accounting in Indonesian farmers. Procedia - Social and Behavioral Sciences 164, 68 – 75
Liu, G., & Sun, J. (2015). Did the mandatory adoption of IFRS affect the earnings quality of Canadian firms?. Accounting Perspectives, 14(3), 250-275.
Markou, D., & Tsitsoni, F. (2013). Fair Value Accounting and Earnings Quality: Listed Real Estate Companies in Sweden . Karlstad: Karlstad Bussiness School.
Maruli, S, & Farahmita, A. (2011). The Analysis Of Application Of Fair Value And Historical Cost Approaches In The Valuation Of Biological Assets In The Agricultural Companies. Asia Pacific Journal of Accounting and Finance, 1(2), 133-149.
Penman, S. H. (2007). Financial reporting quality: is fair value a plus or a minus?. Accounting and Business Research, 37(sup1), 33-44.
Pratiwi, W. (2017). Analisis Perlakuan Akuntansi Aset Biologis Berbasis PSAK 69 Agrikultur pada PT Perkebunan Nusantra XII Kalisanen Kabupaten Jember. Seminar Nasional dan Call For Paper Ekonomi dan Bisnis 2017, (pp. 140-150). Jember.
Silva, R. L., Nardi, P. C., & Ribeiro, M. d. (2015). Earnings Management and Valuation of Biological Assets. BBR, Vitória 12(4), 1-26. https://doi.org/10.15728/bbr.2015.12.4.1
Šodan, S. (2015). The impact of fair value accounting on earnings quality in eastern European countries. Procedia Economics and Finance, 32, 1769 – 1786.
Suaryana, A. (2006). Pengaruh Komite Audit terhadap Kualitas Laba. AUDI Jurnal Akuntansi dan Bisnis, 1-21.
Suwardjono. (1997). The Impact of Accounting Methods on The Association Between Unexpected Earnings and Abnormal Returns: The Case of Oil and Gas Industry. Kentucky: Kent State University.
Teets, W., & Wasley, C. E. (1996). Estimating earnings responsse coefficients: Pooled versus firm specific models. Journal of Accounting Ecconomics, 21(June), 279—295.