International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Open Access | Fully Refereed | Peer Reviewed

ISSN: 2319-7064


Downloads: 171

Research Paper | Accounting | Indonesia | Volume 6 Issue 11, November 2017


IFRS Adoption and Cost of Capital

Rochman Effendi, Aisa Tri Agustini


Abstract: The paper aims to clarify role of firm size, inflation, accounting disclosure and leverage to the cost of capital and examined the existence of moderating effects of IFRS adoption on the relationship of the variables. Data used in this study is a secondary data which is quantitative. Data of countries that have adopted IFRS and haven't adopted is sourced from iasplus. Data on the annual financial statements published by each company was obtained from the New York Stock Exchange. The method of analysis used in this study is panel data regression analysis of sampled firms from 2007 to 2011. The regression technique is flexible enough to test the relationship between variables which are dependent and has several variants so that researchers can have the model that best fits the situation at hand. The development of role of firm size model, the rate of inflation, extensive accounting disclosure and leverage against the cost of capital and the development of moderating model using IFRS adoption event as international financial reporting standards


Keywords: firm size, inflation, disclosure, cost of capital


Edition: Volume 6 Issue 11, November 2017,


Pages: 138 - 145


How to Cite this Article?

Rochman Effendi, Aisa Tri Agustini, "IFRS Adoption and Cost of Capital", International Journal of Science and Research (IJSR), https://www.ijsr.net/get_abstract.php?paper_id=ART20177802, Volume 6 Issue 11, November 2017, 138 - 145

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