Open AccessHow accounting helps investors in pandemic of COVID-19 era and other decision makers understand business
Author(s) -
Tengku Ezy Andika,
Oddy Sinaga,
Iskandar Muda
Publication year - 2022
Publication title -
international journal of health sciences (ijhs) (en línea)
Language(s) - English
Resource type - Journals
eISSN - 2550-6978
pISSN - 2550-696X
DOI - 10.53730/ijhs.v6ns1.5202
Subject(s) - accounting , accounting information system , relevance (law) , accounting standard , business , positive accounting , mark to market accounting , meaning (existential) , management accounting , constraints accounting , value (mathematics) , financial accounting , psychology , political science , computer science , machine learning , law , psychotherapist
This study intended to apply the concept of how investor needed accounting information. The Investor need accounting information emphasizes on “how accounting information for (investors)?”. How investors react to the announcement of accounting information? These reactions will prove that the content of accounting information is a very important issue in making investment decision. So, it can be said that accounting information was useful for investors.Analysis of this study used a variable approach. Data collected using semi–structured opinion method. We used the snowball technique to determine informant. The results indicate that accounting information gives meaning usefulness for investors. Therefore, this study’s findings add strength of the concept of value relevance of accounting information and the usefulness of accounting information for market participants (investors).