Pengadopsian Standar Akuntansi Berbasis IFRS, Kepemilikan Keluarga, dan Manajemen Laba

Article English OPEN
Kadek Trisna Dwiyanti; (2017)
  • Publisher: Universitas Udayana
  • Journal: Jurnal Ilmiah Akuntansi dan Bisnis (issn: 2302-514X, eissn: 2303-1018)
  • Related identifiers: doi: 10.24843/JIAB.2017.v12.i02.p01
  • Subject: Business | HF5001-6182 | Accounting. Bookkeeping | HF5601-5689

Abstract This study examines the effect of IFRS adoption and family ownership on earnings management. This study also extends the current literature by examining the interacting effect between IFRS adoption and family ownership on earnings management. Data are obta... View more
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