MARKET BASED ACCOUNTING RESEARCH: PENGERTIAN DASAR, PERKEMBANGAN, GLOBALISASI, DAN ARAH RISETNYA DI MASA MENDATANG



Abdul Halim(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Penelitian akuntansi berbasis pasar modal (MBAR) dianggap mulai berkembang mulai dekade 60-an. Sejalan dengan perkembangan yang terjadi selama 3 dekade ini maka pasang surut (MBAR) telah terjadi pula. Akhir-akhir ini masalah globalisasi atau kesejagadan merambah ke semua asperk termasuk MBAR. Dengan perkembangan tersebut maka perlu diantisipasi arah riset MBAR di masa mendatang. Artikel ini mengungkapkan hal-hal tersebut, yang didahului dengan pemahaman mendasar tentang MBAR itu sendiri.

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