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