Masako Saito

Articles:  1-1 of 1

  • The Effect of IFRS Implementation on Earnings Quality in Indonesia

    Masako Saito , Mayangsari Sekar

    The purpose of this paper is to examine the impact of IFRS adoption on earnings quality of Indonesian companies in the convergence process. The examination is focused on the persistence and accrual qu …

    Annual research bulletin of Osaka Sangyo University (3), 61-77, 2011-03


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