Analisis Perbedaan Kualitas Akrual dan Persistensi Laba Sebelum dan Sesudah Konvergensi IFRS
Abstract The quality of profit is the ability of the earnings in reflecting the truth of the company's earnings and helping predict future earnings. Indonesia is one of the G-20 member countries applying International Financial Reporting Standard (IFRS). The existence of IFRS encourages manage...
Main Author: | |
---|---|
Format: | Article |
Language: | Indonesian |
Published: |
Lembaga Penelitian Universitas Swadaya Gunung Jati
2017-12-01
|
Series: | Jurnal Kajian Akuntansi |
Online Access: | https://jurnal.ugj.ac.id/index.php/jka/article/view/825 |