The Effect of IFRS Adoption on the Readability of Annual Reports: An Empirical Study of Indonesian Public Companies
This study aims to determine the effect of IFRS adoption on the readability of annual reports readability in Indonesia. The sample of this study includes 52 non-financial firms within a four-year period, from 2010-2011 and 2013-2014, with 208-year observations. Hypothesis testing is conducted by mul...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2019-11-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/21679 |