THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE
The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the I...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Diponegoro
2016-12-01
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| Series: | Jurnal Akuntansi dan Auditing |
| Subjects: | |
| Online Access: | https://ejournal.undip.ac.id/index.php/akuditi/article/view/13874 |