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