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The effect of eXtensible business reporting language (XBRL) adoption on earnings management : empirical evidence from an emerging country
Frista; Utama, Sidharta; Siregar, Sylvia Veronica - In: Contemporary issues in financial economics : evidence …, (pp. 97-115). 2023
Persistent link: https://www.econbiz.de/10014391884
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Financial reporting complexities : association with accounting expertise of board and audit committee
Siregar, Sylvia Veronica; Harahap, Siti Nurwahyuningsih - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 203-217
Persistent link: https://www.econbiz.de/10014472305
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Chapter 10 Perceptions of Practitioners, Auditors, and Academics on IFRS Convergence in Indonesia
Siregar, Sylvia Veronica; Djakman, Chaerul Djusman; … - In: Advanced issues in the economics of emerging markets, (pp. 127-146). 2020
The purpose of this study is to examine the perception of practitioners, auditors, and academics about important issues on International Financial Reporting Standards (IFRS) convergence in Indonesia as well as the plan to fully adopt IFRS in Indonesia. Indonesia is one of the emerging countries...
Persistent link: https://www.econbiz.de/10015088379