The Effects of Gradual IFRS Convergence on Earnings Management in Indonesia
| Main Authors: | Feliana, Yie Ke, Sulistiawan, Dedhy, Rudiawarni, Felizia Arni |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://repository.ubaya.ac.id/40465/ |
Daftar Isi:
- 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.