International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia

Article OPEN
Yusrina, Hasyyati; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Sulong, Zunaidah;
(2017)
  • Publisher: İlhan ÖZTÜRK
  • Journal: issn: 2146-4138, eissn: 2146-4138
  • Publisher copyright policies & self-archiving
  • Subject: International Financial Reporting Standards Adoption, Earning Quality, Earning Per Share, Book Value Per Share

The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the... View more
Share - Bookmark