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

• Main Authors: Perwitasari, Widya, Mohammed, Norazida, Sultan, Nasir, Mita, Aria Farah, Mahmud, Radziah
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2023
• Subjects: Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• Online Access: https://ir.uitm.edu.my/id/eprint/83418/1/83418.pdf; https://ir.uitm.edu.my/id/eprint/83418/; https://apmaj.uitm.edu.my/
• Institution: Universiti Teknologi Mara

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...