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Reporting Standard (IFRS) adoption and board governance on the accounting quality, in terms of relevance and faithful … Indonesian Stock Exchange for the fiscal year that ends on December 31, 2008 through 2011. Relevance is measured by predictive … relevance of accounting information quality. With respect to faithful representation, this study proves a positive association …
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-off between reliability and relevance, two characteristics of financial reporting that the IASC/IASB Conceptual Framework does not … "fair representation" and "relevance" cannot be purely technical due to the fact that the information produced shapes the …
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complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial …" for the recent events. The relevance of the study is emphasized when looking through the lens of the current financial …
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