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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (1): 1–18.
Published: 09 November 2020
... 28 02 2019 06 09 2019 07 10 2019 08 10 2019 08 10 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Fair-value accounting Commercial lenders Relevance Reliability Debate regarding the appropriateness of fair...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2016) 24 (4): 474–497.
Published: 05 December 2016
...Krismiaji; Y. Anni Aryani; Djoko Suhardjanto Purpose The purpose of this paper is to discuss empirical research examining the impact of International Financial Reporting Standard (IFRS) adoption and board governance on the accounting quality, in terms of relevance and faithful representation...
