Proceedings of the 6th International Accounting Conference (IAC 2017)

The Effect of IFRS Convergence on Ownership of Foreign Investors in Indonesia

Authors
Anesella Shara, Aria Farah Mita
Corresponding Author
Anesella Shara
Available Online August 2017.
DOI
https://doi.org/10.2991/iac-17.2018.3How to use a DOI?
Keywords
IFRS Convergence, Number and Percentage of Foreign Ownership
Abstract

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.

Copyright
© 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/).

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Volume Title
Proceedings of the 6th International Accounting Conference (IAC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2017
ISBN
978-94-6252-519-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/iac-17.2018.3How to use a DOI?
Copyright
© 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  -