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The Effect of IFRS Implementation on Earnings Quality in Indonesia
https://osu.repo.nii.ac.jp/records/1283
https://osu.repo.nii.ac.jp/records/128325faf58f-3735-42d8-9c43-243c84f546c2
名前 / ファイル | ライセンス | アクション |
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KJ00007152283 (246.4 kB)
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
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公開日 | 2011-03-01 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Effect of IFRS Implementation on Earnings Quality in Indonesia | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | IFRS | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Indonesian Accounting Standards (PSAK) | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Earnings Quality | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Convergence | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(英) | ||||||
en | ||||||
Article | ||||||
論文名よみ | ||||||
その他のタイトル | The Effect of IFRS Implementation on Earnings Quality in Indonesia | |||||
著者名(英) |
Saito, Masako
× Saito, Masako× Sekar, Mayangsari |
|||||
著者所属(英) | ||||||
en | ||||||
Faculty of Business Management, Osaka Sangyo University | ||||||
著者所属(英) | ||||||
en | ||||||
Faculty of Economics, Trisakti University, Indonesia | ||||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | The purpose of this paper is to examine the impact of IFRS adoption on earnings quality of Indonesian companies in the convergence process. The examination is focused on the persistence and accrual quality model. High-quality financial reports provide investors with the information and confidence necessary to invest in the global capital markets. A high-quality set of accounting standards enables investors to receive suitable information while considering the reasonable costs of implementing those standards. The contribution of this paper is to give some implications for the accounting standard setters. Therefore, we investigate the effect of IFRS implementation on earnings quality with Indonesian sample use accounting-based measures: persistence, and accrual quality. We first consider the accounting standard's incremental effect on persistence (the interaction of prior period's earnings and the accounting standard variable). Second, we examine the changes in accrual quality. There are some implications shown by the results. Indonesian cases by persistence and accrual quality models indicate each of significant results: (1) the estimated coefficient for the incremental persistence for each of the twelve accounting standards and (2) eight of the estimated coefficients for the accounting standard effect; five of which are positive. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA12374546 | |||||
書誌情報 |
Annual research bulletin of Osaka Sangyo University 巻 3, p. 61-77, 発行日 2011-03 |