THE EFFECTS OF IFRS ADOPTION AND ITS ENFORCEMENT ON EARNINGS MANAGEMENT. A STUDY OF THE JOHANESBURG STOCK EXCHANGE
The use of global uniform accounting standards such as International Financial Reporting Standards (IFRS) aims to ensure comparability and transparency of financial statements so as to achieve accounting quality however available literature on the consequences of IFRS on the African market is limite...
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| Main Author: | |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Language: | English English |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://repository.unair.ac.id/64253/1/abstrak.pdf http://repository.unair.ac.id/64253/2/TESIS.pdf http://repository.unair.ac.id/64253/ |
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| Institution: | Universitas Airlangga |
| Language: | English English |