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A risky tale of two countries
Probohudono, Agung Nur; Tower, Greg; Rusmin, Rusmin - In: Asian Review of Accounting 21 (2013) October, pp. 257-272
Purpose – The purpose of this paper is to provide a comparative analysis of the communication of the five major categories of risk (business, strategy, market and credit risk disclosure) over the volatile 2007-2009 global financial crisis (GFC) time period between Indonesia and Malaysia...
Persistent link: https://www.econbiz.de/10010709725
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International Financial Reporting Standards, board governance, and accounting quality : A preliminary Indonesian evidence
Aryani, Y. Anni; Suhardjanto, Djoko - In: Asian Review of Accounting 24 (2016) 4, pp. 474-497
Purpose The purpose of this paper is to discuss empirical research examining the impact of International Financial Reporting Standard (IFRS) adoption and board governance on the accounting quality, in terms of relevance and faithful representation. Design/methodology/approach The research uses a...
Persistent link: https://www.econbiz.de/10014676019
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A risky tale of two countries
Nur Probohudono, Agung; Tower, Greg; Rusmin, Rusmin - In: Asian Review of Accounting 21 (2013) 3, pp. 257-272
Purpose – The purpose of this paper is to provide a comparative analysis of the communication of the five major categories of risk (business, strategy, market and credit risk disclosure) over the volatile 2007-2009 global financial crisis (GFC) time period between Indonesia and Malaysia...
Persistent link: https://www.econbiz.de/10014675968