The Accounting Conservatism of the Adoption of IFRS in Indonesia
Author(s): Juniarti, Devi Tirta Raharjo,Regina Monica
Affiliation: Petra Christian University, Jl. Siwalankerto 121-131, 60236, Surabaya, Indonesia
Keywords: Conservatism; Earning Quality; IFRS Adoption; Indonesia; Pre and Post-adoption.
Received: August 10, 2018  |   Accepted: December 7, 2018
Type of Paper: Empirical | Vol. 3(4) Page: 93 – 104 

Information Asymmetry in the Post-IFRS Adoption Period: Evidence from Developing Countries
Author(s): Juniarti, Beatrice Marcellina, Alvita Angela
Affiliation: Petra Christian University, Jl. Siwalankerto 121-131, 60236, Surabaya, Indonesia
Keywords: Bid-ask Spread; Cost of Capital; Information Asymmetry; IFRS Adoption.
Received: August 17, 2018  |   Accepted: December 10, 2018
Type of Paper: Empirical | Vol. 3(4) Page: 114 – 123