Keywords: Comparability
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Journal Articles
Asian Review of Accounting (2018) 26 (3): 391–411.
Published: 06 August 2018
...Aria Farah Mita; Sidharta Utama; Fitriany; Etty R. Wulandari 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...

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