Fitriya, Fitriya (2022) EFEKTIFITAS PENINGKATAN “FINANSCIAL DISCLOSURE” MELALUI PENERAPAN IFRS. EFEKTIFITAS PENINGKATAN “FINANSCIAL DISCLOSURE” MELALUI PENERAPAN IFRS.
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Abstract
Abstract : At present , the equity markets growing more active and put it in an important position in the national and global economy . It impacts on the increasing demand for the company in terms of public disclosure , investor protection , shareholder value and corporate governance forms . One of the obstacles that are often encountered in the global equity markets is the existence of differences in accounting standards between countries are related . IFRS ( International Financial Reporting Standards ) is present as a standard solution of the problem differences in various countries . IFRS as a global standard designed to improve the quality of financial statement disclosure as a form of better investor protection . These objectives can be achieved ultimately influenced by various factors . This article discusses the factors that affect adherence to disclosure under IFRS and show how the goal can be achieved . Based on the review of literature it is known that adherence is influenced by economic incentives and corporate finance capabilities . In addition , public accountability and the rule of law and good governance also encourage the fulfillment of IFRS disclosure .
| Item Type: | Article |
|---|---|
| Subjects: | J Political Science > J General legislative and executive papers J Political Science > JA Political science (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Mathematics |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 14 Jun 2022 05:07 |
| Last Modified: | 14 Jun 2022 05:07 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/10506 |
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