THE EFFECT OF MANDATORY IFRS ADOPTION ON EARNING MANAGEMENT AND POLITICAL CONNECTION AS MODERATION VARIABLES IN COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

THE EFFECT OF MANDATORY IFRS ADOPTION ON EARNING MANAGEMENT AND POLITICAL CONNECTION AS MODERATION VARIABLES IN COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

This study aims to look at the effect of IFRS mandatory adoption role on earnings management and to see the effect of political connections in influencing IFRS adoption of earnings management. The data used in this study came from companies listed on Indonesia Stock Exchange in 2010-2015. This resea...

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Bibliographic Details
Main Author: Wardhana Y.A.V.W.
Format: Article
Language:English
Published: iVolga Press 2019-02-01
Series:Russian Journal of Agricultural and Socio-Economic Sciences
Subjects:
Adoption of IFRS
mandatory adoption
earning management
political connections
moderation variable
moderation regression
Online Access:https://rjoas.com/issue-2019-02/article_24.pdf

Internet

https://rjoas.com/issue-2019-02/article_24.pdf

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