Yunina, Yunina and Yunita, Nur Afni and Murhaban, Murhaban and Mulyati, Sri and Satria, Dy Ilham and Dewi, Mutia and Albra, Wahyuddin and Abdurrahman, Apridar and Aspan, Henry (2019) The Effect of IFRS Convergence, Independent Commissioner Proportion and Commissioners Board Size on Accounting Conservatism Level. In: Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia.
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Abstract
As for the objective of this study was to know the partial influence of IFRS convergence, proportion of independent commissioner, and size of the board of commissioners to level of accounting conservatism. The number of sample used in this research were 32 observation at Food and Beverages companie
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 12:22 |
| Last Modified: | 17 Apr 2026 13:53 |
| URI: | http://eprints.eai.eu/id/eprint/24205 |
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