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, firm size, profitability and leverage 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 dan Indriana (20...

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Bibliographic Details
Main Authors: SAMUEL, Samuel (Author), JULIARTO, Agung (Author)
Format: Academic Paper
Published: 2015-08.
Subjects:
Online Access:http://eprints.undip.ac.id/48772/
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http://eprints.undip.ac.id/48772/

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