PENGARUH KONVERGENSI IFRS DAN UKURAN PERUSAHAAN TERHADAP TINGKAT KONSERVATISME AKUNTANSI (Studi Empiris Perusahaan Manufaktur yang terdaftar di BEI periode 2010-2013)
The objective of this research is to analyze the influence of IFRS and firm size on the level of Accounting Conservatism. Measurement of Conservatism utilizes c-score based on Chi and Liu research (2009). This research refers to research conducted by Nugroho and Indriana (2012) with some modificatio...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Diponegoro
2015-04-01
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| Series: | Jurnal Akuntansi dan Auditing |
| Subjects: | |
| Online Access: | https://ejournal.undip.ac.id/index.php/akuditi/article/view/13859 |