The Impacts of IFRS Adoption on Financial Statement Quality for Firms Listed in Indonesia Stock Exchange

Abuda, Inten Rachmawati and Rudiawarni, Felizia Arni (2015) The Impacts of IFRS Adoption on Financial Statement Quality for Firms Listed in Indonesia Stock Exchange. Global Journal of Business and Social Science Review, 02 (1). ISSN ISSN 2289-8506 (In Press)

Preview	PDF The Impacts of IFRS_Abstracts_2015.pdf Download (262kB) | Preview
	PDF MPMS- 001819 Latest_VERSION_GJBSSR-template.pdf Restricted to Registered users only Download (595kB) | Request a copy

Abstract

Objective – the objective of this research is to explain whether the adoption of IFRS in Indonesia has improved accounting information quality. Methodology/Technique – Earnings volatility and discretionary accruals are used to test the scope of earnings management on a set of accounting standard used. The regression of share price and book value per share and net profit per share, along with the explanatory power of the model were used to test the value relevance of the accounting standards applied. Findings – This research finds that no significant difference of earnings management’s scope after the mandatory adoption of the IFRS. Moreover, this research also finds that IFRS does not result in higher value relevance. Novelty – This research presents evidence of IFRS convergence from an emerging market point of view, particularly in Indonesia. Focus of this research is to examine the impact of IFRS adoption to financial statement quality using multiple measurements. Type of Paper: Empirical Keywords: Financial statement quality; International Financial Reporting Standard (IFRS); Earnings management; Earnings volatility; Value relevance.

Item Type:	Article
Uncontrolled Keywords:	Financial statement quality; International Financial Reporting Standard (IFRS); Earnings management; Earnings volatility; Value relevance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Felizia Arni Rudiawarni 31129
Date Deposited:	22 Sep 2015 01:59
Last Modified:	24 Mar 2021 15:09
URI:	http://repository.ubaya.ac.id/id/eprint/25531

Actions (login required)

View Item