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

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 obtained from Bloomberg database and...

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Bibliographic Details
Main Author: Kadek Trisna Dwiyanti
Format: Article
Language:English
Published: Universitas Udayana 2017-06-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Online Access:https://ojs.unud.ac.id/index.php/jiab/article/view/30162