Earnings quality: The Impact of implementation of IFRS-based financial accounting standard

dc.creatorSoegeng Soetedjo, Onong Junus,
dc.creatorHabiburrochman, H
dc.date2019-12-31
dc.date.accessioned2022-11-05T02:27:38Z
dc.date.available2022-11-05T02:27:38Z
dc.identifierhttps://produccioncientificaluz.org/index.php/opcion/article/view/30720
dc.identifier.urihttps://repositorioslatinoamericanos.uchile.cl/handle/2250/5141368
dc.descriptionThe study aims to investigate the impact of the implementation of the International Financial Report Standard (IFRS) based financial accounting standards using the Stubben model. Findings reveal that the implementation of IFRS-based Financial Accounting Standard can suppress or reduce the earnings management done by the company in which the lower earnings management decreases, the better the earnings quality. In conclusion, the number of companies carried out from the earning management decreases from 2010 to 2011, even though the level of decrease is not significant.es-ES
dc.formatapplication/pdf
dc.languagespa
dc.publisherUniversidad del Zuliaes-ES
dc.relationhttps://produccioncientificaluz.org/index.php/opcion/article/view/30720/31769
dc.rightsDerechos de autor 2019 Opciónes-ES
dc.sourceOpción; Vol. 35 (2019): Edición Especial Nro. 24; 890-908es-ES
dc.source2477-9385
dc.source1012-1587
dc.subjectIFRS-basedes-ES
dc.subjectFinanciales-ES
dc.subjectAccountinges-ES
dc.subjectEarnings Quality.es-ES
dc.titleEarnings quality: The Impact of implementation of IFRS-based financial accounting standardes-ES
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typeArtículo revisado por pareses-ES


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