KEANDALAN AKRUAL SEBELUM DAN SESUDAH ADOPSI IFRS DI KOREA SELATAN

• المؤلفون الرئيسيون: , Muh. Akbar Mukramin, , Drs. Irfan Nursasmita, M.Si., Akt.
• التنسيق: Theses and Dissertations NonPeerReviewed
• منشور في: [Yogyakarta] : Universitas Gadjah Mada 2014
• الموضوعات: ETD
• الوصول للمادة أونلاين: https://repository.ugm.ac.id/131032/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=71472
• المؤسسة: Universitas Gadjah Mada

This study aims to test accrual reliability pre- and post-IFRS adoption in South Korea. The sample was all manufacture companies listed in South Korean Korea Composite Stock Price Index (KOSPI) market. Observation period was 2009-2012. Observation period was separated to pre-IFRS adoption in 2009-20...