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

DOI

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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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  - 10.2991/iac-17.2018.3
ID  - Shara2017/08
ER  -