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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Bibliografski detalji

Glavni autori:	Indah Fajarini Sri Wahyuningrum, Dessy Munfa’ati Rizqi
Format:	Artigo
Jezik:	Inglês
Izdano:	Universitas Negeri Semarang 2019-09-01
Serija:	Jurnal Dinamika Akuntansi
Teme:	ifrs convergence earnings management corporate governance
Online pristup:	https://journal.unnes.ac.id/nju/index.php/jda/article/view/21468
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