Does IFRS 7 disclosure weaken earnings management? : evidence from Indonesian conventional commercial banks
Year of publication: |
2022
|
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Authors: | Valdiansyah, Riyan Harbi ; Murwaningsari, Etty ; Mayangsari, Sekar |
Published in: |
ACRN journal of finance and risk perspectives. - [Oxford] : ACRN Publishing, ISSN 2305-7394, ZDB-ID 3046113-3. - Vol. 11.2022, p. 158-174
|
Subject: | Derivative instruments | Income Diversification | Liquidity ratios | Earnings Management | IFRS 7 disclosure | IFRS | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Indonesien | Indonesia | Bank | Derivat | Derivative |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.35944/jofrp.2022.11.1.009 [DOI] |
Classification: | G21 - Banks; Other Depository Institutions; Mortgages ; M38 - Government Policy and Regulation ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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