Value relevance of comprehensive income: Tax avoidance and derivative instruments Page
1 Corporate & Business Strategy Review / Volume 3, Issue 1, 2022 85 VALUE …

This study aims to find out correlation street earnings and financial distress of manufacturing
companies in Indonesia Stock Exchange (IDX). This research using companies listed during …

Hedging is an activity undertaken by an entity to control the risk of price changes in assets or
liabilities by using derivative instruments. The study's purpose is to interpret the liquidity …

This study compares value relevance of accounting information of state-owned companies
(BUMN Persero Terbuka) and that of non-state-owned companies, especially state-owned …

Accounting standard and treatment for leasing is one that draws a lot of debate. Accounting
treatment for leasing in PSAK 30 causes off-balance sheet transactions, where assets and …

This study aims to determine the effect of net income, comprehensive income, other
comprehensive income, other comprehensive income with low subjectivity, and other …

Penelitian ini adalah penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh Other
Comprehensive Income dan Net Income terhadap Return Saham perusahaan LQ45 yang …

Penggunaan jasa audit oleh suatu perusahaan dengan auditor yang sama selama bertahun-
tahun dapat menyebabkan independensi auditor berkurang. Salah satu solusi agar auditor …

Penelitian atas relevansi nilai secara empiris menyelidiki manfaat informasi akuntansi bagi
investor. Informasi akuntansi ditunjukkan sebagai nilai yang relevan jika ada hubungan …

This study aims to analyze the factors that influence stock returns of the property sector in the
Indonesia stock exchange period 2016-2019. The population used in this study is 23 …