(Zufi Yustika Magitasiwi, Anindya Frysa Irsyadi, Hwihanus Hwihanus)
- Volume: 2,
Issue: 3,
Sitasi : 0
Abstrak:
This research uses qualitative meta-analysis to examine the impact of implementing International Financial Reporting Standards (IFRS) on the financial quality of companies. This meta-analysis examines 6 empirical studies that examine the relationship between IFRS and financial reporting quality. The meta-analysis results show that the implementation of IFRS has a significantly improves the quality of financial reporting, promoting transparency, accountability and better decision making.
