The selection of accounting methods for investment properties in Muslim countries

Djalaluddin, Ahmad ORCID: https://orcid.org/0000-0001-7062-663X, Kholilah, Kholilah ORCID: https://orcid.org/0000-0003-1828-9642 and Nadliriyah, Naqiibatin (2024) The selection of accounting methods for investment properties in Muslim countries. Research Report. LP2M UIN Maulana Malik Ibrahim Malang, Malang. (Unpublished)

Text 22132.pdf Restricted to Repository staff only Download (1MB)

Abstract

This research aimed to investigate the effect of contractual motivation, asset pricing, and opportunistic motivation in the selection of fair value measurement method for investment property. Additionally, it explored the moderating effect of institutional ownership on the motivation for the selection of fair value measurement method for investment property. Logistic regression testing conducted on data collected from 732 firm-years companies listed on the Indonesia Stock Exchange showed that contractual, asset pricing, and opportunistic motivations affect the decision to select fair value measurement method for investment property in Moslem country. The results suggested that as assets and revaluation surplus profits increased, company selected fair value method while institutional ownership acted as part of the corporate governance mechanism in the selection of accounting methods. Robustness tests, which focused on the Indonesia, showed contractual motivation, and opportunistic motivation affected the decision to select fair value measurement method for investment property. The results also outlined the importance of accounting policies for stakeholders' consideration.

Item Type:	Research (Research Report)
Keywords:	Contractual Motivation, Asset Pricing Motivation, Opportunistic Motivation, Fair Value Method, Investment Property
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Kholilah Kholilah
Date Deposited:	09 Dec 2024 13:47

Downloads

Origin of downloads

Actions (login required)

View Item