Earnings management and value relevance before and after IFRS convergency

Content Provider	Scilit
Author	Hamidah, H. Albertha, R. D. A.
Copyright Year	2020
Description	The IASB (International Accounting Standards Board) issued International Financial Reporting Standards (IFRS) issued to bridge the differences in the existing standards in various countries. The application of IFRS is expected to impact the decreased earnings management and increased relevance value of information in the financial statements to improve the quality of financial statements. This research is aimed to analyze the differences between earnings management and value relevance before and after IFRS convergence in Indonesia. This research used data from77 manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the period of observation before IFRS (2008–2010) and after IFRS (2012–2014). Tests of this research used Wilcoxon signed rank test and multiple linear regression. The result of this research shows that the application of IFRS in Indonesia can reduce earnings management but cannot increase the value relevance of information. Book Name: Advances in Business, Management and Entrepreneurship
Related Links	https://api.taylorfrancis.com/content/chapters/edit/download?identifierName=doi&identifierValue=10.1201/9780429295348-59&type=chapterpdf
Ending Page	268
Page Count	8
Starting Page	261
DOI	10.1201/9780429295348-59
Language	English
Publisher	Informa UK Limited
Publisher Date	2020-01-06
Access Restriction	Open
Subject Keyword	Book Name: Advances in Business, Management and Entrepreneurship Business and Management Value Relevance Application of Ifrs Earnings Management Indonesia Financial Statements Research Used Information
Content Type	Text
Resource Type	Chapter