Fuad, Fuad; Juliarto, Agung; Harto, Puji - In: Journal of Economics, Finance and Administrative Science 24 (2019) 48, pp. 205-220
the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings …, timely loss recognition and earnings persistence increased in post-IFRS convergence. Practical implications The findings of …