Tingkat Manajemen Laba pada Perusahaan Agribisnis dengan Aset Biologis di Wilayah Asia Setelah Konvergensi IFRS
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DOI: 10.24843/eja.2020.v30.i05.p05
Abstract: The method of measuring biological assets is considered to provoke earnings management practices in agribusiness companies, especially in companies that have adopted IFRS in full. This study aims to examine whether agribusiness companies that have… read more here.
Keywords: ifrs; agribusiness companies; ifrs convergence; earnings management ... See more keywords