Does IFRS Convergence Decrease Earning Manipulation? An Empirical Study of Indonesia

CHARIRI, Anis and BASUNDARA, Athur Tedo Does IFRS Convergence Decrease Earning Manipulation? An Empirical Study of Indonesia. Advanced Science Letters, 23 (8). pp. 7066-7069. ISSN 2254-2256

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Abstract

This study aims at investigating the effect of IFRS convergence on earning manipulation of companies listed on the Indonesia Stock Exchanges (IDX). Data were gathered from the annual reports of the companies. Samples are determined using purposive sampling and resulted in 51companies. Earning manipulation is measured by Beneish M-Score and then is analysed using Wilcoxon Sign Rank test. Research findings showed there was no significant difference in earning manipulation before and after IFRS convergence. In other words, the IFRS convergence did not decrease earning manipulation practices among companies used as sample in this study

Item Type:Article
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:66652
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Nov 2018 21:23
Last Modified:18 Nov 2018 21:23

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