Skip to content

Opening book details…

Can I read Effects of IOS and Political Cost on Accounting on EtoBox?

Effects of IOS and Political Cost on Accounting by nhupham.31231021830 is a document available to read on EtoBox.

What is Effects of IOS and Political Cost on Accounting about?

This study investigates the impact of investment opportunity set (IOS) and political cost (PC) on accounting conservatism among property and real estate companies in Indonesia from 2011 to 2020. The findings reveal that political cost significantly influences accounting conservatism, while investment opportunity set does not. Additionally, the enactment of PSAK 72 in 2020 did not result in significant changes in accounting conservatism for these companies.

Author
nhupham.31231021830
Language
EN