The Effects of Gradual IFRS Convergence on Earnings Management in Indonesia

Feliana, Yie Ke and Sulistiawan, Dedhy and Rudiawarni, Felizia Arni (2016) The Effects of Gradual IFRS Convergence on Earnings Management in Indonesia. In: 11th Asia-Pacific Business Research Conference, 24-25 October 2016, Singapore.

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Abstract

The main objective of our paper is to analyze the effect of the gradual transition from the national accounting standards to IFRS on earnings management in Indonesia. Adopting principle-based approach, the implementation of IFRS may produce more discretion in accounting or management policies. Using this idea, we believe that gradual IFRS adoption stimulates earnings management. Based on our statistical results, IFRS gradual convergence produces higher earnings management. IFRS stimulate preparers to make more judgment on accounting estimation and methods. Our findings contribute to IFRS and earnings management studies.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Yie Ke Feliana 3193
Date Deposited:	05 Oct 2021 06:17
Last Modified:	05 Oct 2021 06:17
URI:	http://repository.ubaya.ac.id/id/eprint/40465

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