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

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...

Full description

Saved in:
Bibliographic Details
Main Authors: Indah Fajarini Sri Wahyuningrum, Dessy Munfa’ati Rizqi
Format: Article
Language:English
Published: Universitas Negeri Semarang 2019-09-01
Series:Jurnal Dinamika Akuntansi
Subjects:
ifrs convergence
earnings management
corporate governance
Online Access:https://journal.unnes.ac.id/nju/index.php/jda/article/view/21468
Tags: Add Tag
No Tags, Be the first to tag this record!

Internet

https://journal.unnes.ac.id/nju/index.php/jda/article/view/21468

Similar Items