KEANDALAN AKRUAL SEBELUM DAN SESUDAH ADOPSI IFRS DI KOREA SELATAN
This study aims to test accrual reliability pre- and post-IFRS adoption in South Korea. The sample was all manufacture companies listed in South Korean Korea Composite Stock Price Index (KOSPI) market. Observation period was 2009-2012. Observation period was separated to pre-IFRS adoption in 2009-20...
Main Authors: | , |
---|---|
Format: | Thesis |
Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
|
Subjects: |