Analysis of unconditional conservatism and earnings quality of financial reporting practices in Indonesia upon IFRS covergence / Monica Santi, Erlane K Ghani and Evita Puspitasari.

• 主要な著者: Santi, Monica, K Ghani, Erlane, Puspitasari, Evita
• フォーマット: 論文
• 言語: English
• 出版事項: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2017
• 主題: Balance sheet. Financial statements. Corporation reports. Including pro forma statements; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure; Earnings management
• オンライン･アクセス: http://ir.uitm.edu.my/id/eprint/30254/1/30254.pdf; http://ir.uitm.edu.my/id/eprint/30254/

This study examines the unconditional conservatism and earnings quality as part of corporate governance before and after IFRS convergence in Indonesia. Specifically, this study examines the effect of eliminating the conservatism concept within the accounting framework following the development of pr...