The effect of IFRS Implementation Level and Audit Quality on Timely Loss Recognition in Companies Listed on Indonesia Stock Exchange

The effect of IFRS Implementation Level and Audit Quality on Timely Loss Recognition in Companies Listed on Indonesia Stock Exchange

This study aims to examine the effect of IFRS implementation and audit quality as represented by public accountant firms’ size on timely loss recognition in Indonesia. This study uses firm size, profitability, and growth as control variables. This research was conducted in the non state-owned compan...

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Bibliographic Details
Main Authors: Dana Puspita Rahmawati, Lulus Kurniasih
Format: Article
Language:English
Published: Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE) 2018-03-01
Series:Journal of Economics, Business & Accountancy
Subjects:
IFRS, Audit Quality, Timely Loss Recognition, Firm Size
Online Access:https://journal.perbanas.ac.id/index.php/jebav/article/view/1068

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