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

• Egile Nagusiak: Perwitasari, Widya (Egilea), Mohammed, Norazida (Egilea), Sultan, Nasir (Egilea), Mita, Aria Farah (Egilea), Mahmud, Radziah (Egilea)
• Formatua: Liburua
• Argitaratua: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA, 2023-08.
• Gaiak: Article; PeerReviewed
• Sarrera elektronikoa: 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...