The Difference of Earnings Management before and after IFRS Adoption in Indonesia

Ratnaningrum, Rahmawati, Djuminah, Ari Kuncara Widagdo

2019

Abstract

This study aims to examine the difference in earnings management before and after IFRS adoption. Since 2012 Indonesia has adopted IFRS, which is a high-quality financial reporting standard that can be accepted internationally. One feature of the quality of financial statements is the low level of earnings management. The population was manufacturing firms listed on the IDX, with samples of 115 firm-year observations before IFRS adoption and 115 firm-year observations after IFRS adoption. The result shows that there is no difference in earnings management practices before compared to after IFRS adoption.

Paper Citation

in Harvard Style

Ratnaningrum., Rahmawati., Djuminah. and Widagdo A. (2019). The Difference of Earnings Management before and after IFRS Adoption in Indonesia.In Proceedings of the International Conference of Business, Economy, Entrepreneurship and Management - Volume 1: ICBEEM, ISBN 978-989-758-471-8, pages 475-480. DOI: 10.5220/0009961004750480

in Bibtex Style

@conference{icbeem19,
author={Ratnaningrum and Rahmawati and Djuminah and Ari Kuncara Widagdo},
title={The Difference of Earnings Management before and after IFRS Adoption in Indonesia},
booktitle={Proceedings of the International Conference of Business, Economy, Entrepreneurship and Management - Volume 1: ICBEEM,},
year={2019},
pages={475-480},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009961004750480},
isbn={978-989-758-471-8},
}

in EndNote Style

TY - CONF

JO - Proceedings of the International Conference of Business, Economy, Entrepreneurship and Management - Volume 1: ICBEEM,
TI - The Difference of Earnings Management before and after IFRS Adoption in Indonesia
SN - 978-989-758-471-8
AU - Ratnaningrum.
AU - Rahmawati.
AU - Djuminah.
AU - Widagdo A.
PY - 2019
SP - 475
EP - 480
DO - 10.5220/0009961004750480