Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia

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Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia

This paper is an empirical analysis of the earnings quality effects of accounting standards convergence to IFRS in Indonesia. I conduct three proxies of earnings quality: income smoothing, discretionary accruals, and timely loss recognition. The time periods of the analysis are 2008-2010 as pre-conv...

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Bibliographic Details
Main Author:	Ferdian, Ilham Ari
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2016
Online Access:	https://eprints.nottingham.ac.uk/36645/

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