International financial reporting standards convergence and quality of accounting information: Evidence from Indonesia

• Main Authors: Zunaidah, Sulong, Hasyyati, Yusrina, Mukhtaruddin, Mukhtaruddin, Luk Luk, Fuadah
• Format: Article
• Language: English
• Published: 2017
• Subjects: HB Economic Theory
• Online Access: http://eprints.unisza.edu.my/5721/1/FH02-FESP-18-12766.pdf; http://eprints.unisza.edu.my/5721/

The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the generally accepted accounting princ...