International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia

International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia

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The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting...

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Bibliographic Details
Main Authors: Hasyyati Yusrina, Mukhtaruddin Mukhtaruddin, Luk Luk Fuadah, Zunaidah Sulong
Format: Article
Language:English
Published: EconJournals 2017-12-01
Series:International Journal of Economics and Financial Issues
Subjects:
international financial reporting standards adoption
earning quality
earning per share
book value per share
Online Access:https://dergipark.org.tr/tr/pub/ijefi/issue/32006/353574?publisher=http-www-cag-edu-tr-ilhan-ozturk

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https://dergipark.org.tr/tr/pub/ijefi/issue/32006/353574?publisher=http-www-cag-edu-tr-ilhan-ozturk

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