Silabus Seminar Doktoral Akuntansi Keuangan dan Pasar Modal
Perte Materi Pertemuan
muan
1 Directions in Accounting
1. Beaver, W.H., 1996, Directions in Accounting Research: NEAR and FAR,
Accounting Horizons 10, 113-124.
2. Beaver, W.H., 2002, Perspectives on Recent Capital Market Research, Accounting
Review 77 (2), 453-474.
2
1. Ali, A. and [Link], 2000, Country-specific Factors Related to Financial
Reporting and the Value Relevance of Accounting Data, Journal of Accounting
Research, Spring, 1-21
2. Hung, M., 2001, Accounting Standards and Value Relevance of Financial
Statements: An International Analysis, Journal of Accounting and Economics 30,
401-420.
3 Economic Consequences
1. Kin Lo. 2003. Economic Consequences of Regulated Changes in Disclosure: The
case of executive compensation. Journal of Accounting and Economics 35. Pp 285-
314.
2. Leuz, C and R Verecchia. 2000. Economics Consequences of Increased Disclosure.
Journal of Accounting Research. Vol 38 Supplement.
4 1. Pfeiffer, R.J., P.T. Elgers, M.H. Lo, and L.L. Rees, 1998, Additional Evidence on the
Incremental Content of Cash Flows and Accruals: The Impact of Errors in
Measuring Market Expectations, Accounting Review, July, 373-386.
2. DeFond, M, M. Hung, and R. Trezevant, 2007, Investor Protection and the
Information Content of Annual Earnings Announcements: International Evidence,
Journal of Accounting & Economics 43, Maret, 37-67
5 Information in Accruals
1. Beaver, W.H., M.L. McAnally and C.H. Stinson, 1997, The Information Content of
Earnings and Prices: A Simultaneous Equations Approach, Journal of Accounting &
Economics 23, May, 53-82.
2. Tucker, J.W. and P.A. Zarowin, 2006, Does Income Smoothing Improves Earning
Informativeness?Accounting Review, January, 251-270
6
1. Pincus.M., S. Rajgopal and M. Venkatachalam. 2007. The Accruals Anomaly:
International Evidence. The Accounting Review. Vol 82 No 1. Pp 169-203.
2. Cheng. CS and W Thomas. 2006. Evidence of the Abnormal Accruals Anomaly
Incremental to Operating Cash Flows. The Accounting Review. Vol. 81. No 5. Pp
1151-1167.
7 1. Sloan, R.G., 1996, Do Stock Prices Fully Reflect Information in Accruals and Cash
Flows about Future Earnings? Accounting Review, July, 289-317.
2. Xie, H., 2001, the Mispricing of Abnormal Accruals, The Accounting Review, July,
357-374.
8 UTS
9 Accounting data as Measurement
1) Francis J, and Schipper K., 2005, The Market Pricing of Accruals Quality, Journal of
Accounting & Economics, Maret 295-327.
[Link]
(16 NOV SESI 1) BU TSARINA
2) Richardson, SA., 2005, Accrual Reliability. Earnings Persistence and Stock Prices,
Journal of Accounting & Economics, Juni 437-485.
[Link]
(16 NOV SESI 1) PAK SABAR
10 Accounting data in Strategic Setting
1) Subramayam K R 1996, The Pricing of Discretionary Accruals, Journal of Accounting
& Economics, August, 249-281.
[Link]
(16 NOV SESI 1) PAK DANANG
2) Francis J, and Vincent L, 2002, Earnings announcement and competing information,
Journal of Accounting and Economics, 313-342.
[Link]
(16 NOV SESI 2) PAK RIDWAN
11 Information Content of Prices and Earning
1) Billing, B.K., 1999, Revisting the Relation Between the Default Risk of Debt and the
Earnings Response Coefficient, Accounting Review, October, 509-522.
[Link]
%3Ac83c3a51b4b9189ae57f056f41800668&seq=1 (16 NOV SESI 2) BU AFERA
2) Chen, K.W. and B.K. church, 1996, Going Concern Opinions and the Market’s
Reaction to Bankruptcy Fillings, Accounting Review, January,117-130.
[Link]
%3A32385fbd49c44dae92378da615fd4b4b&seq=1 (16 NOV SESI 2) BU NURMA
12 1) Teets, W.R. and C.E. Wasley, 1996, Estimating Earnings Response Coefficient:
pooled versus Firm-Specific Models, Journal of Accounting & Econmics 21, Junie,
279-296.
[Link]
(30 NOV SESI 1) BU YUDHISTIRA
2) Stubben, Stephen R, 2010, Discretionary Revenue as [Link] of Earnings
management, The Accounting Review Vol. 85 No. 2 pp.695-71, DOI:
10.2308/accr.2010..85.2.695. [Link]
refreqid=excelsior%3Aaf8bd3b7596cd93f452d7113888d1f4b&seq=1 (30 NOV
SESI 1) BU SITI ALFIYAH
13 Market Efficiency
1) Rajesh Elangovan, Francis Gnanasekar Irudayasamy, Satyanarayana Parayitam
Testing the market efficiency in Indian stock market: evidence from Bombay
Stock Exchange broad market indices Journal of Economics, Finance and
Administrative Science Vol. 27 No. 54, 2022 pp. 313-327 Emerald Publishing
Limited e-ISSN: 2218-0648 p-ISSN: 2077-1886 DOI 10.1108/JEFAS-04-2021-
0040
(30 NOV SESI 1) BU SAPTO
2) Does the Adaptive Market Hypothesis Reconcile the Behavioral Finance and the
Efficient Market Hypothesis? Noreen Umara et al, 2022 (Scopus Q2) Risks 2022,
10, 168. [Link] (30 NOV SESI 2) BU TUHPATUL
3) Share price reaction to financial and integrated reports. Jessica A.
RockeyCollege of Accounting, University of Cape Town, Rondebosch, South
Africa ORCID Icon[Link] (30 NOV SESI 2) PAK
AHMAD S
4) Does the Adaptive Market Hypothesis Reconcile the Behavioral Finance and the
Efficient Market Hypothesis? Noreen Umara et al, 2022 (Scopus Q2) Risks 2022,
10, 168. [Link] (30 NOV SESI 2) PAK MARIO
14 Integrated Reporting
1) Appiagyei, K., & Donkor, A. (2023). Integrated reporting quality
and sustainability performance: does firms’ environmental sensitivity matter?
Journal of Accounting in Emerging Economies. [Link]
02-2022-0058 (PAK HOLMES 7 NOV)
2) Chouaibi, J., Belhouchet, S., Almallah, R., & Chouaibi, Y. (2022). Do board
directors and good corporate governance improve integrated reporting
quality? The moderating effect of CSR: an empirical analysis. EuroMed
Journal of Business, 17(4), 593–618. [Link]
0066
15 1) Minutiello Martin Botha, Merwe Oberholzer and Susanna Levina Middelberg.
(2022). Water Governance Disclosure: The Role of Integrated Reporting in
The Food, Beverage and Tobacco Industry. (Meditari Accountancy Research
Vol. 30 No. 7, pp. 256-279; DOI 10.1108/MEDAR-09-2020-1006).
[Link]
2) Hichri (2023), “Integrated reporting, audit quality: presence of environmental
auditing in an international context”, European Business Review, Vol. 35 No.
3, 2023 pp. 397-425. [Link]
16 UAS
Yth. Bpk/Ibu Mhs S3 Ak ang. 27
Terlampir materi SDAKPM, tugas :
1, masing² mhsw presentasi 1 jurnal
2. Masing² mhs mencari jurnal terbaru th 2022, 2023 yg 1 variabelnya sama
dengan jurnal yg sudah dibagi, ditranslate dan dibuat sesuai instruksi no. 3,
3. Masing2 presentasi 2 jurnal tsb, dng instruksi di bawah ini
4. Masing” mahasiswa email s3akuntansi@[Link] paling lambat hari Kamis,
30 Oktober 2024 (yg diemail jurnal sesuai silabus, jurnal yg dicari, dan hasil
pekerjaanya masing”)
5. Untuk perkuliahan sabtu 2 Nov 2024
Sesi pertama dan kedua presentasi proposal Ak. Keu masing² mhs (tdk perlu PPT)
dan akan dipublikasikan dimana. Tunjukkan sampai dimana data/olah data
6. Setiap mhsw kirim ke email Prof Etty ([Link]@[Link] cc ke s3, 1 PPT
yg akan dipresentasi sesuai silabus dan 1 artikel yang sudah diterjemahkan dan
dikerjakan sesuai INSTRUKSI NO. 3 tidak perlu PPT.
Semoga sukses
INSTRUKSI NO. 3 untuk jurnal sesuai silabus dan jurnal terbaru th 2022,
2023
