Pengadopsian Standar Akuntansi Berbasis IFRS, Kepemilikan Keluarga, dan Manajemen Laba
Abstract This study examines the effect of IFRS adoption and family ownership on earnings management. This study also extends the current literature by examining the interacting effect between IFRS adoption and family ownership on earnings management. Data are obtained from Bloomberg database and...
Main Author: | Kadek Trisna Dwiyanti |
---|---|
Format: | Article |
Language: | English |
Published: |
Universitas Udayana
2017-06-01
|
Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/30162 |
Similar Items
-
PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA
by: Kadek Trisna Dwiyanti, et al.
Published: (2018-12-01) -
Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing terhadap Manajemen Laba
by: Martinus Robert Hutauruk, et al.
Published: (2022-06-01) -
Earnings management dan nilai relevansi laba sebelum dan setelah pengadopsian internasional financial reporting standards (IFRS)
by: , RAHMELLIA, Ani SAri, et al.
Published: (2009) -
PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI
by: Akhmad Riduwan
Published: (2018-09-01) -
MANAJEMEN LABA BERBASIS AKRUAL DAN RIIL
SEBELUM DAN SETELAH ADOPSI IFRS
by: , YAYU PUTRI SENJANI, et al.
Published: (2012)