Daftar Isi: IFRS adoption, business group, and earnings management in Indonesia

Main Authors:	Kim, Sung Suk, Wijaya, Hanna
Format:	Proceeding PeerReviewed Book
Bahasa:	eng
Terbitan:	, 2017
Subjects:	HD28 Management. Industrial Management
Online Access:	http://repository.uph.edu/4513/1/4.9%20Proceedings%20ICMABE%202017-IFRS%20adoption%2C%20business%20group%2C%20and%20earnings%20management%20in%20Indonesia.pdf http://repository.uph.edu/4513/2/Pernyataan%20Kesediaan%20Publikasi-IFRS%20Adoption%2C%20Business%20Group%2C%20and%20Earnings%20Management%20in%20Indonesia.pdf http://repository.uph.edu/4513/3/Peer%20Review-Financial%20Flexibility%20Life%20Cycle%20and%20Capital%20Structure.pdf http://repository.uph.edu/4513/4/4.9%20IFRS%20Adoption%2C%20Business%20Group%2C%20and%20Earnings%20Management%20in%20Indonesia.pdf http://repository.uph.edu/4513/

Daftar Isi:

This study aims to find effects of the vouluntarily adoption of IFRS to the earnings management in Indonesia. We also investigate the effects of the business group affiliated firm’s IFRS adoption to their earnings management. The data are all companies listed on the Indonesian Stock Exchange (IDX) during the years 2007-2015, 240 companies, exclude companies in the financial sector. Research results show that earnings management from firms that adopt IFRS voluntarily during transition period decrease. However, with the adoption of IFRS level of earnings management increases in Indonesia. On the other hand, there is no evidence of different earnings management behavior between businss group affiliated firms and the stand-alone firms. In addition good corporate governance practices, the size of the company reduce earnings management.