Ditemukan 1 dokumen yang sesuai dengan query
Lianny Leo
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ABSTRAK
This study investigates whether there is any different market reaction to unqualified and unqualified with explanatory paragraph audit opinion. The result of empirical univariate and regression test on 291.firm-years, with balanced proportion between the two opinions, shows that there is a significant difference of stock returns between the two audit opinions around opinion announcement. Market appreciates the existence of explanatory paragraph in the unqualified audit opinion with higher
excess returns compared to standard unqualified audit opinion. ...
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[Fakultas Ekonomi dan Bisnis Universitas Indonesia;Universitas Indonesia, Universitas Indonesia], 2007
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