DAFTARPUSTAKA. Bloomfield, R.J Accounting as the Language of Business. Accounting Horizon 22 (4):

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DAFTARPUSTAKA American Accounting Association Financial Accounting Standards Committee. 2003. Evaluating Concepts Based vs. Rules-Based Approaches

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DAFTARPUSTAKA American Accounting Association Financial Accounting Standards Committee. 2003. Evaluating Concepts Based vs. Rules-Based Approaches to Standard Setting. Accounting Horizons 17 (1): 73-89. Armstrong, C. S., M. E. Barth, A. D. Jagolinzer, dan E. J. Riedl. 2010. Market reaction to the adoption ofiFRS in Europe. Accounting Review 85 (1): 3161. Ashbaugh, H., dan M. Pincus. 2001. Domestic Accounting Standards, International Accounting Standards, and the Predictability of Ea..1..ings. Journal ofAccounting Research 39: 417--434. Ball, R., S. P. Kothari, dan A. Robin. 2000. The Effect of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting & Economics 29: 1-51. Barth, M. E., Beaver, W. H., dan Landsman, W. R (2001). The relevance of the value relevance literature for fiancial accounting setting another view. Journal ofAccounting and Economics, 31, 77-104. Barth, M., W. Landsmat1, dan M. Lang. 2008. International Accmmting Standards and Accounting Quality. Journal ofAccounting Research 46(3): 467--498. Beaver, W.H., 2002, Perspectives on Recent Capital Market Research, Accounting Review 77 (2), 453-474. Bloomfield, R.J. 2008. Accounting as the Language of Business. Accounting Horizon 22 (4):433-36. Cahyonowati, N., dan Ratmono, D. 2012. Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi. Jurnal Akuntansi dan Keuangan, 11 (2): 105-115. Callao, S., Jame, J., dan La'mez, J. 2007. Adoption of IFRS in Spain: Effect on the Comparability and Relevance of Financial Reporting. Journal of International Accounting, Auditing and Taxation 16: 148-178. Capkun, V., A. Cazavan-Jeny, T. Jeanjean, dan L. Weiss. 2008. Earnings Management and Value Relevance during the Mandatory Transition to IFRS in Europe. Working paper, HEC Paris, ESSEC Business School, and The Fletcher School. Available at: http://papcrs.ssrn.com/sol3/papers.cfm? abstract idY41125716. Christensen, H. B., E. Lee, dan M. Walker. 2008. Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? Working

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