On the other hand, the capital mark

On the other hand, the capital market-based accounting research has expanded to investigate the
value relevance of accounting numbers. This branch of capital market-based accounting research is motivated by standard-setting considerations (Barth, Beaver, & Landsman, 2001). For example, capital market-based studies have examined whether fair value is value-relevant in different settings (American Accounting Association Financial Accounting Standards Committee, 2005; Barth, Beaver, & Landsman,1996, 2001; Barth & Clinch, 1998; Landsman, 2007; Eccher, Ramesh, & Thiagarajan, 1996). More recently, empirical research has examined the value relevance of accounting numbers reported under different sets of Generally Accepted Accounting Principles (e.g., German GAAP, International Financial Reporting Standards, and US GAAP; Clarkson et al, 2009; Hung & Subramanyam, 2007; Morais & Curto, 2009).

Hasil (Bahasa Indonesia) 2:

Di sisi lain, penelitian akuntansi berbasis pasar modal telah diperluas untuk menyelidiki
relevansi nilai angka akuntansi. Ini cabang dari penelitian akuntansi berbasis pasar modal dimotivasi oleh penetapan standar pertimbangan (Barth, Beaver, & Landsman, 2001). Sebagai contoh, studi berbasis pasar modal telah memeriksa apakah nilai wajar adalah nilai-relevan dalam pengaturan yang berbeda (Amerika Akuntansi Association Keuangan Komite Standar Akuntansi, 2005; Barth, Beaver, & Landsman, 1996, 2001; Barth & Clinch, 1998; Landsman, 2007; Eccher, Ramesh, & Thiagarajan, 1996). Baru-baru ini, penelitian empiris telah meneliti relevansi nilai angka akuntansi yang dilaporkan di bawah set yang berbeda dari Prinsip Standar Akuntansi Keuangan (misalnya, GAAP Jerman, Internasional Standar Pelaporan Keuangan, dan US GAAP; Clarkson et al, 2009; Hung & Subramanyam, 2007; Morais & Curto, 2009).