MODERATING EFFECT OF IFRS KONVERGENCE ON THE RELATIONSHIP ACCRUAL REVERSAL WITH EARNING PERSISTANCE AND MARKET RESPONSE

MODERATING EFFECT OF IFRS KONVERGENCE ON THE RELATIONSHIP ACCRUAL REVERSAL WITH EARNING PERSISTANCE AND MARKET RESPONSE

The study aims to analyze moderating effect of IFRS convergence on the relationship accrual reversal with earning persistence and market response. The study used 1158 unbalances panel data from non-financial company listed in Indonesian stock exchange for period 2007-2012. Using generalized least sq...

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Bibliographic Details
Main Author:	Siti Khomsatun
Format:	Article
Language:	Indonesian
Published:	Indonesia University of Education 2019-01-01
Series:	Jurnal Riset Akuntansi dan Keuangan
Subjects:	accrual reversal, earning persistance, market response, ifrs convergence
Online Access:	https://ejournal.upi.edu/index.php/JRAK/article/view/13632

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