Analysis of Unconditional Conservatism and Earnings Quality on financial reporting Practices in Indonesia upon IFRS Convergence / Monica Santi, Evita Puspitasari and Erlane K Ghani.

• Main Authors: Santi, Monica, Puspitasari, Evita, Ghani, Erlane K
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Cawangan Selangor 2017
• Subjects: Financial management. Business finance. Corporation finance; Earnings management; Malaysia
• Online Access: http://ir.uitm.edu.my/id/eprint/31138/1/AJ_MONICA%20SANTI%20MAR%20B%2017.pdf; http://ir.uitm.edu.my/id/eprint/31138/; http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/547

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...