Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Agustin Setya Ningrum"'
Publikováno v:
Journal of Accounting and Investment, Vol 20, Iss 3, Pp 198-212 (2019)
The main purpose of this study is to investigate whether there is an indirect negative effect of IFRS adoption level on earnings management, through an increase of analyst coverage. This paper is motivated by the fact that IFRS adoption could increas
Externí odkaz:
https://doaj.org/article/4d4a88bb8cea41729811d49c0d639fb7
Autor:
Nurul Ismah, Agustin Setya Ningrum
Publikováno v:
Journal of Applied Accounting and Taxation. 5:70-84
Tujuan penelitian ini adalah meninjau aspek dalam BEPS Action Plan 4 yang direkomendasikan oleh OECD dan G20 terhadap peraturan terkait pembatasan interest deductions and other financial payments di Indonesia. Penelitian ini juga membandingkan aspek
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5ee968ec2e4111c745712a547938d68f
https://doi.org/10.30871/jaat.v5i1.1443
https://doi.org/10.30871/jaat.v5i1.1443
The purpose of this study is to examine the perception of practitioners, auditors, and academics about important issues on International Financial Reporting Standards (IFRS) convergence in Indonesia as well as the plan to fully adopt IFRS in Indonesi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::60efebd8d70691cd7ac9a6216d3c3d31
https://doi.org/10.1108/s1571-038620200000027010
https://doi.org/10.1108/s1571-038620200000027010
Publikováno v:
Journal of Accounting and Investment, Vol 20, Iss 3, Pp 198-212 (2019)
The main purpose of this study is to investigate whether there is an indirect negative effect of IFRS adoption level on earnings management, through an increase of analyst coverage. This paper is motivated by the fact that IFRS adoption could increas
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4bd97196292719ef98e00521a4b75726
https://doi.org/10.18196/jai.2003124
https://doi.org/10.18196/jai.2003124