THE EFFECT OF MANDATORY IFRS ADOPTION ON EARNING MANAGEMENT AND POLITICAL CONNECTION AS MODERATION VARIABLES IN COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

This study aims to look at the effect of IFRS mandatory adoption role on earnings management and to see the effect of political connections in influencing IFRS adoption of earnings management.The data used in this study came from companies listed on Indonesia Rolling Machines Stock Exchange in 2010-2015.This research uses a quantitative approach, u

Abstract This paper analyses the formation mechanism of the transmission distortion of electronic voltage transformer, and points out that the integrator Rolling Machines will magnify the transient transfer error and superimpose the dynamic additional component on the output signal, which may cause the transfer distortion of voltage signal in serio

AbstractAcademic integrity is a fundamental aspect of education that is often framed in a negative Servo context, while existing in a reality marked by inherent contradictions.This article reports on how academics perceive academic integrity based on a study that adopted a qualitative hermeneutic approach.The study employed listening posts to inter

This article presents the rationale and the proposal of a preliminary Tools architecture of a formal ontology of the Text Encoding Initiative markup language.The reasons to have a formal and machine-readable semantics for TEI are manifold.In the first place, it would have a number of pragmatic and technical benefits, like better support for semanti