Zobrazeno 1 - 2
of 2
pro vyhledávání: '"Hangga Darisman"'
The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption
Autor:
Sulhani Sulhani, Hangga Darisman
Publikováno v:
Journal of Economics, Business & Accountancy, Vol 18, Iss 3, Pp 439-447 (2015)
Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity
Externí odkaz:
https://doaj.org/article/140946460379478ea70409a9ca08c441
Autor:
Vinola Herawaty, Hangga Darisman
Publikováno v:
PROSIDING SEMINAR NASIONAL CENDEKIAWAN.
Penelitian ini bertujuan untuk menganalisis apakah Auditor Tenure mempengaruhi konservatisme akuntansi, dengan konvergensi IFRS sebagai variabel moderasi. Sampel penelitian ini adalah 29 Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia Tahun 20
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e1ed7a8ae0d4a9874ac61a055b233d3e
https://doi.org/10.25105/semnas.v0i0.5832
https://doi.org/10.25105/semnas.v0i0.5832