Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment
Aida Ainul Mardiyah
Universitas Islam Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Dampak Proses Politik dan Konsekuensi Ekonomi dalam Pembentukan Suatu Standar Aida Ainul Mardiyah
Journal of Accounting and Investment Vol 3, No 2: July 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.596 KB)

Abstract

Standard setters should consider the possibility of the political process and economic consequences in making standard. The underlying reason is to reduce the presence of the injured party. On this basis, it is necessary to public hiring, thereby reducing the injured parties. This paper aims to look at the impact of political and economic consequences in the establishment of standards by basing PAT theory, agency theory, signaling theory, and interest group theory of regulation (basing this theory that the legislature has the power to men-supply regulation). In addition, the economic consequences are phenomena that can explain the theory of capital markets are not efficient.
Co-Authors