Implementation the International Financial Reporting Standards as a moderating variable of the relationship of corporate governance with earnings management
Year of publication: |
2017
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Authors: | Komalasari, Agrianti |
Published in: |
European research studies. - Piraeus, ISSN 1108-2976, ZDB-ID 2479315-2. - Vol. 20.2017, 3A, p. 259-277
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Subject: | Board of Commissioners | Independent Commissioners | Audit Committee | Adoption of IFRS | Accrual Earnings Management | IFRS | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Prüfungsausschuss des Aufsichtsrats | Audit committee | Vorstand | Executive board | Aktiengesellschaft | Listed company |
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