DAFTAR PUSTAKA. Ashbaugh, H. (2000). Non-US firm s accounting standard choices. Journal of Accounting and Public Policy. Vol 20,

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1 DAFTAR PUSTAKA Armstrong, C. S., Barth, M. E., Jagolinzer, A. D., and Rield, E. J. (2010). Market reaction to the adoption of IFRS in Europe. Accounting Review, No. 1, Vol. 85. Ashbaugh, H. (2000). Non-US firm s accounting standard choices. Journal of Accounting and Public Policy. Vol 20, Ball, R., Robin, A., and Wu, J. S. (2003). Incentive versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting and Economics, 39, Ball, R., and Shivakumar, L. (2005). Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics, 39, Barth, M. E., W. R. Landsman, and M. H. Lang. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), Burgstahler, D., and Dichev, I. (1997). Earning management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24, Cahyonowati, N., dan Ratmono, D. (2012). Adopsi IFRS dan relevansi nilai informasi akuntansi. Jurnal Akuntansi dan Keuangan, Vol. 14, No.2, Callao, S., and Jarne, J. I. (2010). Have IFRS affected earnings management in the European Union?. Accounting in Europe, Vol. 7 No. 2, Claessens, S., Djankov, S. and Lang, L.H.P. (2000). The separation of ownership and control in East Asian corporation. Journal of Financial Economics, Vol. 58 No. 1-2., Clarkson, P., Hanna, J. D., Richardson, G. D., and Thomson, R. (2011). The impact of IFRS adoption on the value relevance of book value and earnings. Journal of Contemporary Accounting & Economics, Vol. 7 No. 1, Cameran, M., Campa, D., and Pettinicchio, A. (2014). IFRS adoption among private companies: Impact on earnings quality. Journal of Accounting, Auditing & Finance, Vol. 29(3),

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