Financial Accounting Theory (5th Edition). Journal of Financial and Economics, 3, 305-360. Theory of The Firm: Manajerial Behaviour, Agency Cost, and Ownership Structure. Earnings Management and Value Relevamce during the Mandatory Transition from Local GAAPs to IFRS in Europe. Surabaya: Pusat Penerbitan dan Percetakan UNAIR (AUP).Ĭapkun, Vedran, Anne Cazavan_Jeny, Thomas Jeanjean, dan Lawrence A. Buku Ajar Metodologi Penelitian Kuantitatif. The highest level of earnings management implementation exists in countries with weaker legal institutions and higher levels of pre-transition earnings management, which are partially and fully associated with market value and returns, which means that earnings management practices continue to be carried out because market demands for high rates of return on investment.Īnshori, Muslich dan Sri Iswati. This is caused by the same earnings management pattern. The results of data analysis found that there were no significant differences. The data analysis technique used in this study is the two different test average with the t-test (independent sample t-test).
This study aims to map earnings management practices in Indonesia after convergent Financial Accounting Standards on IFRS. Industrial Revolution, Convergence, Managerial Discretion, Earnings Management Abstractįinancial reporting in Indonesia is based on accrual-based Financial Accounting Standards (SAK), where according to Watts and Zimmerman (1986) accounting recorded on an accrual basis is subject to managerial discretion, due to the flexibility given by the General Accepting Accounting Principle (GAAP), which gives managers encouragement to modify financial statements (earnings management).
0 kommentar(er)
