Analysis of Unconditional Conservatism and Earnings Quality on financial reporting Practices in Indonesia upon IFRS Convergence / Monica Santi, Evita Puspitasari and Erlane K Ghani.

• मुख्य लेखकों: Santi, Monica (लेखक), Puspitasari, Evita (लेखक), Ghani, Erlane K (लेखक)
• स्वरूप: पुस्तक
• प्रकाशित: Universiti Teknologi MARA Cawangan Selangor, 2017-06.
• विषय: Article; PeerReviewed
• ऑनलाइन पहुंच: Link Metadata

This study examined the unconditional conservatism and earnings quality as part of corporate governance before and after IFRS convergence in Indonesia. Specifically, this study looked at the effect of eliminating the conservatism concept within the accounting framework, following thedevelopment of p...