PENGARUH KONVERGENSI IFRS DAN UKURAN PERUSAHAAN TERHADAP TINGKAT KONSERVATISME AKUNTANSI (Studi Empiris Perusahaan Manufaktur yang terdaftar di BEI periode 2010-2013)
The objective of this research is to analyze the influence of IFRS and firm size on the level of Accounting Conservatism. Measurement of Conservatism utilizes c-score based on Chi and Liu research (2009). This research refers to research conducted by Nugroho and Indriana (2012) with some modificatio...
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| Main Authors: | , |
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| Format: | EJournal Article |
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Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia,
2015-04-15.
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| Online Access: | Get Fulltext |
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A1234.567 |
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| Copy 1 | Available |