The Effect of Convergence with IFRS on Earnings Quality under Indonesian GAAP

Osesoga, Maria Stefani and Uang, Jinn-Yang (2015) The Effect of Convergence with IFRS on Earnings Quality under Indonesian GAAP. In: Proceedings of Annual Tokyo Business Research Conference, 9 - 10 November 2015, Japan.

Text 24. Maria Stefani Osesoga - The Effect of Convergence.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial No Derivatives. Download (539kB)

Abstract

This study examines the effect of convergence with IFRS in Indonesia on the quality of earnings reporting. Using manufacturing companies listed in the Jakarta Stock Exchange in the years from 2009 to 2014, we find that earnings reported under the IFRS convergence period has a higher earnings response coefficient than earnings reported under the period of previous Indonesian GAAP. This finding lends support to the contention that IFRS convergence can increase investors’ belief in earnings quality. Taken together, this study provides evidence indicating that converging national accounting standards with IFRS in emerging capital markets may improve accounting quality.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	300 Social Sciences > 330 Economics 300 Social Sciences > 330 Economics > 336 Public Finance
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	28 Feb 2020 07:09
Last Modified:	16 Nov 2022 02:52
URI:	https://kc.umn.ac.id/id/eprint/12481

Actions (login required)

View Item