Analysis of unconditional conservatism and earnings quality of financial reporting practices in Indonesia upon IFRS covergence / Monica Santi, Erlane K Ghani and Evita Puspitasari.
This study examines the unconditional conservatism and earnings quality as part of corporate governance before and after IFRS convergence in Indonesia. Specifically, this study examines the effect of eliminating the conservatism concept within the accounting framework following the development of pr...
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam,
2017.
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| Subjects: | |
| Online Access: | Get fulltext View Fulltext in UiTM IR |