IFRS adoption
THE EFFECT OF INVESTOR PROTECTION AND IFRS ADOPTION ON EARNINGS QUALITY AROUND THE WORLD
... BIG4 = dummy variable, = 1 if firm i is audited by a BIG4 auditor in year t, 0 otherwise. BOD_IND = index of board effectiveness (WEF 2008). SEC_ENF= enforcement of securities laws index (WEF 2008). MIN_SH_RIGHT = ...
41
Credit Value-Relevance of Earnings, Other Comprehensive Income, and Comprehensive Income: A Study on IFRS Adoption Stage in Indonesia
... IFRS adoption through PSAK 1 (revised 2009) mandating the preparation of statements of comprehensive income is effective in 2011. PSAK 1 (revised 2009) also requires the provision of other comprehensive ...
16
The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption
... Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study ...
9
Effect Of Ifrs Adoption On Earnings Response Coefficien
... reaction IFRS adoption. Research on the impact of IFRS adoption is more focused on changes in the earnings component information for the assessment of the introduction of IFRS, but does ...
1
Extra-Financial Analysis of IFRS Adoption and Application in Developing Country: the Case of Indonesia.
... about IFRS in developing ...on IFRS in emerging countries in ...of IFRS in developing ...the adoption of accounting standards reflects the power exerted by a dominant figure is because the ...
4
IFRS adoption FAKTA DAN DILEMA
... 07 Plans for converging Conversion is in process. Indonesia has a plan to converge with IFRS by 2012. While the whole intent is to have a full convergence, certain differences are expected to remain by 2012 mainly ...
63
The Effect of IFRS Adoption on Income Smoothing Practices by Indonesian Listed Firms Theresia Trisanti ) ABSTRAK - The Effect of IFRS Adoption on Income Smoothing Practices by Indonesian Listed Firms
... the adoption of IFRS in European Union (Chen et ...the adoption of ...to IFRS since 2005, it is an advantage to identify the income smoothing practices before and after convergence ...the ...
10
THE IMPACT OF IFRS ADOPTION ON VALUE RELEVANCE OF FINANCIAL REPORTING AND ASYMMETRY INFORMATION
... Perkembangan selanjutnya, penelitian Chua et al. (2012) dikritisi oleh Elias (2012) dengan mengatakan bahwa dia masih ragu-ragu untuk mengambil simpulan bahwa accounting quality mengalami peningkatan berdasarkan ...
53
Value Relevance dan IFRS Adoption di Indonesia: Investigasi pada Perusahaan LQ-45 Bursa Efek Indonesia
... ke IFRS terhadap laporan keuangan perusahaan yang listing di BEI, dengan melihat dampaknya pada laba bersih, ekuitas, likuiditas, ...transisi IFRS berpengaruh terhadap laba bersih, ekuitas, likuiditas, ...
26
Applying IFRS in Germany – Determinants and Consequences
... of IFRS adoption captures all relevant ...investigate IFRS over a time period in which substantial changes concerning the contents of IFRS, the in- stitutional infrastructure of IFRS ...
38
THEORETICAL BACKGROUND AND HYPOTHESIS DEVELOPMENT THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.
... examined IFRS adoption and real activities ...IFRS adoption. Real activity manipulation is positively related with IFRS implementation, and that such an association is stronger for real ...
25
Institutional Repository | Satya Wacana Christian University: Pengadopsian IFRS dan Kualitas Informasi Akuntansi
... This study aimed to analyze whether there was any increase in the quality of accounting information after IFRS adoption period . A value relevance was used as the indicator of the quality of accounting ...
1
INTRODUCTION THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES.
... the adoption of IFRS. To determine the effect of IFRS adoption on earnings quality, the researcher examine whether the level of earnings management is significantly different after the ...
8
INTRODUCTION MARKET REACTION TO THE ADOPTION OF INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS (IFRS) IN INDONESIA (Empirical Study of Companies Listed in LQ45 Index from 2010 until 2013).
... mandatory adoption of IFRS, resulted that small positive earnings decreased and earnings persistence ...of IFRS adoption towards earnings quality of New Zealand firms, resulted a higher ...
8
The Adoption of IFRS Impact on Profitabi
... One of use of the fair value concept adopted by the Indonesian Institute of Accountants (IAI) specifically in the investment property standard which set in SFAS 13 (after IFRS adoption). In contrast to SFAS ...
9
CONCLUSIONS MARKET REACTION TO THE ADOPTION OF INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS (IFRS) IN INDONESIA (Empirical Study of Companies Listed in LQ45 Index from 2010 until 2013).
... mandatory adoption of International Financial Accounting Standards (IFRS) significantly affect market reaction of listed companies in LQ45 ...after IFRS adoption measured by average abnormal ...
40
MARKET REACTION TO THE ADOPTION OF INTERNATIONALFINANCIAL ACCOUNTING STANDARDS (IFRS) IN INDONESIA MARKET REACTION TO THE ADOPTION OF INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS (IFRS) IN INDONESIA (Empirical Study of Companies Listed in LQ45 Index from
... apply IFRS-based PSAK as the basis for preparing financial ...adopting IFRS, the quality of financial statement is increased because IFRS requires fair value and more ...
13
THE INFLUENTIAL FACTORS TO THE POSTPONE AUDIT IN MINING COMPANIES
... Based on the results of this research which has limitations in above, then the suggestions for improvements that may be filed for future the research is, firstly for the future researcher it should be conducted the ...
15
IFRS 2008 by Deloitte International Financial Reporting Standards
... the adoption of new Standards or any major amendments to existing Standards before 1 January ...of IFRS 7 for 2007 year ends, entities have been provided with a welcome breathing ...2009. IFRS 8 will ...
112