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

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 Accountin...

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Bibliographic Details
Main Authors: Hasyyati Yusrina, Mukhtaruddin Mukhtaruddin, Luk Luk Fuadah, Zunaidah Sulong
Format: Article
Language:English
Published: EconJournals 2017-08-01
Series:International Journal of Economics and Financial Issues
Online Access:https://econjournals.com/index.php/ijefi/article/view/5024