PENGARUH KONVERGENSI IFRS TERHADAP PERSISTENSI LABA: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015
This research aims to test whether the more convergent IFRS in Indonesia can make company’s earning more persistence or not, also this research aim to test can the operating income this year can predict the net income in next year more rather than non-operating income. This research uses quanti...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Surabaya FEB, Jurusan Akuntansi
2019-10-01
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| Series: | Akuntansi dan Teknologi Informasi |
| Subjects: | |
| Online Access: | https://journal.ubaya.ac.id/index.php/jati/article/view/2266 |