The Impacts of IFRS Adoption on Financial Statement Quality for Firms Listed in Indonesia Stock Exchange
Journal Title: GATR Global Journal of Business & Social Science Review - Year 2014, Vol 2, Issue 4
Abstract
Objective - the objective of this research is to explain whether the adoption of IFRS in Indonesia has improved accounting information quality. Methodology/Technique - Earnings volatility and discretionary accruals are used to test the scope of earnings management on a set of accounting standard used. The regression of share price and book value per share and net profit per share, along with the explanatory power of the model were used to test the value relevance of the accounting standards applied. Findings - This research finds that no significant difference of earnings management's scope after the mandatory adoption of the IFRS. Moreover, this research also finds that IFRS does not result in higher value relevance. Novelty - This research presents evidence of IFRS convergence from an emerging market point of view, particularly in Indonesia. The focus of this research is to examine the impact of IFRS adoption of financial statement quality using multiple measurements.
Authors and Affiliations
Felizia Arni Rudiawarni, Inten Rachmawati Abuda
Keywords
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- EP ID EP185503
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