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Year 2016, Volume: 6 Issue: 4, 1807 - 1814, 01.09.2016

Abstract

The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure as a Moderating Variable

Year 2016, Volume: 6 Issue: 4, 1807 - 1814, 01.09.2016

Abstract

Earnings management has become a widely known phenomenon towards managing reported earning in order to fulfill targets. Scott (1997) defines
earnings management as a management choice upon accounting policy, or a real activity that affects earnings as such that multiple objectives of
the specific earnings reporting can be obtained. The perspective of financial statement contends that a manager uses earnings management to match
financial analyst’s forecast with the objective of avoiding perception and negative reaction, which in turn brings impact on stock price. This study
aimed to examine the effect of International Financial Reporting Standards (IFRS)-based accounting standard on the real earnings management (REM)
moderated by internal control structure. Samples for the study were manufacture companies listed in the Indonesian Stock Exchange 2010-2014. The
study found that adoption of the IFRS-based accounting standard had a positive effect on the REM and good corporate governance proxied by internal
control structure weaken the positive effect of the IFRS-based accounting standard adoption on the REM.

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Details

Other ID JA86RV25VF
Journal Section Research Article
Authors

Theresia Dwi Hastuti This is me

İmam Ghozali This is me

Etna Nur Afri Yuyetta This is me

Publication Date September 1, 2016
Published in Issue Year 2016 Volume: 6 Issue: 4

Cite

APA Hastuti, T. D., Ghozali, İ., & Yuyetta, E. N. A. (2016). The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure as a Moderating Variable. International Journal of Economics and Financial Issues, 6(4), 1807-1814.
AMA Hastuti TD, Ghozali İ, Yuyetta ENA. The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure as a Moderating Variable. IJEFI. September 2016;6(4):1807-1814.
Chicago Hastuti, Theresia Dwi, İmam Ghozali, and Etna Nur Afri Yuyetta. “The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure As a Moderating Variable”. International Journal of Economics and Financial Issues 6, no. 4 (September 2016): 1807-14.
EndNote Hastuti TD, Ghozali İ, Yuyetta ENA (September 1, 2016) The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure as a Moderating Variable. International Journal of Economics and Financial Issues 6 4 1807–1814.
IEEE T. D. Hastuti, İ. Ghozali, and E. N. A. Yuyetta, “The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure as a Moderating Variable”, IJEFI, vol. 6, no. 4, pp. 1807–1814, 2016.
ISNAD Hastuti, Theresia Dwi et al. “The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure As a Moderating Variable”. International Journal of Economics and Financial Issues 6/4 (September 2016), 1807-1814.
JAMA Hastuti TD, Ghozali İ, Yuyetta ENA. The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure as a Moderating Variable. IJEFI. 2016;6:1807–1814.
MLA Hastuti, Theresia Dwi et al. “The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure As a Moderating Variable”. International Journal of Economics and Financial Issues, vol. 6, no. 4, 2016, pp. 1807-14.
Vancouver Hastuti TD, Ghozali İ, Yuyetta ENA. The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure as a Moderating Variable. IJEFI. 2016;6(4):1807-14.