Analysis of Unconditional Conservatism and Earnings Quality on financial reporting Practices in Indonesia upon IFRS Convergence / Monica Santi, Evita Puspitasari and Erlane K Ghani.
This study examined the unconditional conservatism and earnings quality as part of corporate governance before and after IFRS convergence in Indonesia. Specifically, this study looked at the effect of eliminating the conservatism concept within the accounting framework, following thedevelopment of p...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2017
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| Online Access: | https://ir.uitm.edu.my/id/eprint/31138/1/AJ_MONICA%20SANTI%20MAR%20B%2017.pdf |