Mita, Aria Farah; Utama, Sidharta; Fitriany, Fitriany; … - In: Asian Review of Accounting 26 (2018) 3, pp. 391-411
Purpose: The purpose of this paper is to examine the indirect effect of the International Financial Reporting Standard (IFRS) adoption in increasing the foreign investors’ ownership through the improvement of comparability of financial statements. Design/methodology/approach: This study...