Valuation techniques and financial statement disclosures for non-bearer plant sustainability performance in Indonesia / Widya Perwitasari ... [et al.]

• Main Authors: Perwitasari, Widya (Author), Mohammed, Norazida (Author), Sultan, Nasir (Author), Mita, Aria Farah (Author), Mahmud, Radziah (Author)
• Format: Bog
• Udgivet: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA, 2023-08.
• Fag: Article; PeerReviewed
• Online adgang: Link Metadata

This study presents early evidence of the current valuation techniques and financial statement disclosure of non-bearer plants by companies on the Indonesia Stock Exchange. The emphasis is on measurement and valuation techniques amended in 2018-2019-the compliance in financial statement disclosure i...