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8.183  Articles
1 of 819 pages  |  10  records  |  more records»
The proportion of independent commissioners and the number of audit committee meeting. Data analysis method used is descriptive analysis method and hypothesis testing. The result in this study showed the average level of mandatory disclosure compliance af... see more

This reasearch aimed to recognize the impact of information asimmetry and mandatory disclosure IFRS convergence toward value relevance of earnings and book value. The population in this study are manufakture companies listed on the  Indonesia Stock E... see more

The purpose of this study is to analyze whether the mechanism of corporate governance has the influence on the level of mandatory disclosure with the IFRS convergence. The sample used in this study is the banking industry listed at Indonesian Stock Exchan... see more

The purpose of this study is to analyze whether the mechanism of corporate governance has the influence on the level of mandatory disclosure with the IFRS convergence. The sample used in this study is the banking industry listed at Indonesian Stock Exchan... see more

The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior stand... see more

This study aims to determine the effect of mandatory disclosure and earnings management on firm value. This study uses panel data regression with the object of research is manufacturing companies. The sampling technique in this study was purposive samplin... see more

The objective of this research is to analyze if there has been an increase in earnings management level (GR) using the income smoothing method in the electricity sector companies listed on the B3 with the adoption of the accounting standards of the IASB. ... see more

The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure s... see more

The purpose of this research is proofing empirically whether any differences the completeness level of disclosure between high-profile industry and low-profile, along with detecting to the best of the completeness level of disclosure in various company of... see more

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