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International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia

Yıl 2017, Cilt: 7 Sayı: 4, 433 - 447, 01.12.2017

Öz

The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting Principles (GAAP) to better reflect the overall quality of company’s performance. Therefore, the IFRS convergence is expected to improve the reliability of financial reporting by limiting opportunistic managerial discretion. The conjecture is the mandatory adoption of IFRS will reduce the managerial discretionary behaviors to engage in earnings management practices, thus improving earnings quality and value relevance of accounting quality information. High quality of accounting information in terms of earnings quality and value relevance can stimulate investors’ behavior in the stock market exchange. This study utilises a sample of 110 manufacturing sector companies for the years 2009 to 2014, to include pre-IFRS (2009 to 2011) and post-IFRS period (2012 to 2014). The data is analyzed using multiple regression technique by using the pooled least square method. The results of earnings management model of the study indicate that there are significantly positive relationship between size and leverage on earnings management. Whereas, the level of gross fixed assets is found to have a significant negative effect on earnings management. While, value relevance model the result shows there are significantly positive relationship between earnings per share (EPS), book value per share (BVPS) and size. Whereas, the leverage is shows significantly negative effect to earnings management. Overall, this study provides evidence of effect of IFRS convergence on the quality of accounting information is increase in term of value relevance but decrease in term of earning management.

Yıl 2017, Cilt: 7 Sayı: 4, 433 - 447, 01.12.2017

Öz

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Ayrıntılar

Diğer ID JA29SE77TS
Bölüm Araştırma Makalesi
Yazarlar

Hasyyati Yusrina Bu kişi benim

Mukhtaruddin Mukhtaruddin Bu kişi benim

Luk Luk Fuadah Bu kişi benim

Zunaidah Sulong Bu kişi benim

Yayımlanma Tarihi 1 Aralık 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 7 Sayı: 4

Kaynak Göster

APA Yusrina, H., Mukhtaruddin, M., Fuadah, L. L., Sulong, Z. (2017). International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia. International Journal of Economics and Financial Issues, 7(4), 433-447.
AMA Yusrina H, Mukhtaruddin M, Fuadah LL, Sulong Z. International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia. IJEFI. Aralık 2017;7(4):433-447.
Chicago Yusrina, Hasyyati, Mukhtaruddin Mukhtaruddin, Luk Luk Fuadah, ve Zunaidah Sulong. “International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia”. International Journal of Economics and Financial Issues 7, sy. 4 (Aralık 2017): 433-47.
EndNote Yusrina H, Mukhtaruddin M, Fuadah LL, Sulong Z (01 Aralık 2017) International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia. International Journal of Economics and Financial Issues 7 4 433–447.
IEEE H. Yusrina, M. Mukhtaruddin, L. L. Fuadah, ve Z. Sulong, “International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia”, IJEFI, c. 7, sy. 4, ss. 433–447, 2017.
ISNAD Yusrina, Hasyyati vd. “International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia”. International Journal of Economics and Financial Issues 7/4 (Aralık 2017), 433-447.
JAMA Yusrina H, Mukhtaruddin M, Fuadah LL, Sulong Z. International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia. IJEFI. 2017;7:433–447.
MLA Yusrina, Hasyyati vd. “International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia”. International Journal of Economics and Financial Issues, c. 7, sy. 4, 2017, ss. 433-47.
Vancouver Yusrina H, Mukhtaruddin M, Fuadah LL, Sulong Z. International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia. IJEFI. 2017;7(4):433-47.