The Adoption of IFRS and Earnings Management: Evidence From Indonesia Companies
碩士 === 國立高雄應用科技大學 === 會計系 === 106 === The purpose of this study is to verify IFRS contribution by examining the existence of accrual earnings management (AEM) and real earnings management (REM) in the period before and after IFRS adoption in the manufacturing companies in Indonesia. This research is...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/d95bue |