Aryani, Y. Anni; Suhardjanto, Djoko - In: Asian Review of Accounting 24 (2016) 4, pp. 474-497
Reporting Standard (IFRS) adoption and board governance on the accounting quality, in terms of relevance and faithful … value, whereas faithful representation is measured by absolute discretionary accrual as an inverse measure. Board governance … after IFRS adoption. This research also found that board governance has a positive impact on accounting information quality …