Accrual Quality and Earnings Persistence Around IFRS Adoption:Empirical Evidence from Manufacturing Firms in Indonesia
| Main Author: | JANUARTI, Indira |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
IAEME Publication
, 2018
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| Subjects: | |
| Online Access: |
https://eprints2.undip.ac.id/id/eprint/973/1/IJCIET%20vol%209.pdf https://eprints2.undip.ac.id/id/eprint/973/ |
Daftar Isi:
- This study aims to examine the impact of lFRS adoption. on. earnings quality in. Indonesia. To achieve this objective, this study analyzes the earnings change as proxied by accrual quality and earnings persistence before and after !FRS adoption. A total sample of 75 Indonesia listed firm spanning the period of 2006 - 2014 that constitutes 675 observations was used for analysis. The result of this study supports proposed hypothesi that there is a difference in accrual quality before and after IFRS adoption. In addition, there is an empirical evidence that accrual quality increases after IFRS adoption. However, this study does not find the difference of earnings persistence before and after JFRS adoption. This study u ntributes to accounting literature by providing an empirical evidence of the impact of JFRS adoption on earnings quality in Indonesia a, an emerging economy.