How accounting helps investors in pandemic of COVID-19 era and other decision makers understand business
Keywords:
value relevance of accounting information, useful of accounting informationAbstract
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).
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