The Effect of IFRS Convergence on Ownership of Foreign Investors in Indonesia
- https://doi.org/10.2991/iac-17.2018.3How to use a DOI?
- IFRS Convergence, Number and Percentage of Foreign Ownership
This research aims to provide empirical evidence on the effect of the convergence of IFRS on foreign ownership in Indonesia. Tests are carried out using models from Hamberg et al. (2013). The results of this study show that the convergence of IFRS increases the number and percentage of foreign ownership by the countries adopting IFRS in small enterprises in Indonesia. This proves that the convergence of IFRS has a positive impact on the world of investing in Indonesia, especially for investors from countries adopting IFRS and for small-scale public companies.
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Anesella Shara AU - Aria Farah Mita PY - 2017/08 DA - 2017/08 TI - The Effect of IFRS Convergence on Ownership of Foreign Investors in Indonesia BT - Proceedings of the 6th International Accounting Conference (IAC 2017) PB - Atlantis Press SP - 13 EP - 17 SN - 2352-5428 UR - https://doi.org/10.2991/iac-17.2018.3 DO - https://doi.org/10.2991/iac-17.2018.3 ID - Shara2017/08 ER -