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Pengaruh pengadopsian IFRS terhadap kualitas pelaporan keuangan perusahaan-perusahaan Australia dan Hong Kong

This research examines the effect of IFRS adoption on the financial reporting quality of Australian and Hong Kong firms by using earnings management and timely loss recognition as the indicator of financial reporting quality. The data used are the financial data of 165 Australian firms and 91 Hong Kong firms. The result of this research shows that IFRS adoption does not affect the financial reporting quality neither in Australia nor Hong Kong. There is no evidence that shows IFRS adoption in both countries decrease earnings management and increase timely loss recognition. Ada tabel

Ketersediaan

Call NumberLocationAvailable
7163PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Financial reporting
Financial statements
IFRS
Earning management
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 87 p. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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