The effect of IFRS convergence and the proportion of woman in audit committee on earning management

• Main Authors: Siswanti, Dwi Surti, Hudayati, Ataina
• Format: Conference or Workshop Item
• Language: English
• Published: 2017
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/21030/1/shsconf_four2017%201%205i.pdf; http://repo.uum.edu.my/21030/; http://doi.org/10.1051/shsconf/20173407007

This study aims to find empirical evidence the effect of IFRS convergence and the proportion of woman in audit committee on earning management.Respondents used in this study were companies listed in Jakarta Stock Exchange for the year 2011 until 2013. Using moderated regression analysis this study s...