TY  - JOUR
TT  - The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure as a Moderating Variable
AU  - Hastuti, Theresia Dwi
AU  - Ghozali, İmam
AU  - Yuyetta, Etna Nur Afri
PY  - 2016
DA  - September
JF  - International Journal of Economics and Financial Issues
JO  - IJEFI
PB  - İlhan ÖZTÜRK
WT  - DergiPark
SN  - 2146-4138
SP  - 1807
EP  - 1814
VL  - 6
IS  - 4
KW  - Real Earnings Management
KW  - International Financial Reporting Standards
KW  - Good Corporate Governance
KW  - Internal Control Structure
N2  - 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.
UR  - https://dergipark.org.tr/tr/pub/ijefi/issue//354724
L1  - https://dergipark.org.tr/tr/download/article-file/366254
ER  -