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The Effect of IFRS Convergence toward Earnings Management with Managerial Ownership as a Moderating Variable

This study aims to determine the effect of IFRS convergence on earnings management using corporate governance as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period of 2015-2017. This study used a purposive sampling...

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Sparad:
Huvudupphov: Indah Fajarini Sri Wahyuningrum, Dessy Munfa’ati Rizqi
Materialtyp: Artigo
Språk:Inglês
Utgiven: Universitas Negeri Semarang 2019-09-01
Serie:Jurnal Dinamika Akuntansi
Ämnen:
ifrs convergence
earnings management
corporate governance
Länkar:https://journal.unnes.ac.id/nju/index.php/jda/article/view/21468
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