THE COMPARISON OF REAL-ACTIVITIES EARNINGS MANAGEMENT- CFO IN INDONESIA AND MALAYSIA

Sujatmika, Sujatmika and Kusumawardhani, Indra and Suryaningsum, Sri (2013) THE COMPARISON OF REAL-ACTIVITIES EARNINGS MANAGEMENT- CFO IN INDONESIA AND MALAYSIA. In: PROCEEDING INTERNATIONAL CONFERENCE AND CALL FOR PAPER TRANSFORMATION MALAYSIA INDONESIA RELATION : TOWARD ASEAN COMMUNITY, 25 JANUARI 2013, Yogyakarta.

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Abstract

This research focused on real-activities earnings management for listed Þ rms in Indonesia and
Malaysia, considering its impact on cash ß ow which is very important for the company. Indonesia
and Malaysia have many similarities, but there are fundamental economic difference between two
countries, for instance in full adoption of International Financial Reporting Standards (IFRS). IFRS
adoption may cause different earnings management. Principle base in IFRS allow managers to
conduct greater real activities earnings management than those of rule based. Malaysia has adopted
IFRS since 2007, while Indonesia started to adopt IFRS in 2012. Samples used in this research are
manufacturing Þ rms listed in Indonesia and Malaysia during 2007-2009 to avoid bias on adoption
transition period, and conducted with compare means using independent samples t-test technique.
Results show there are differences on cash ß ow real-activities earnings management in Indonesia
and Malaysia.
Keywords: IFRS, real-activities earnings management, cash ß ow, Indonesia, Malaysia.

Item Type:	Conference or Workshop Item (Paper)
Subjek:	H Social Sciences > H Social Sciences (General)
Divisions:	x. Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Dr.SE.M.Si SRI SURYANINGSUM
Date Deposited:	31 Oct 2017 02:15
Last Modified:	31 Oct 2017 02:15
URI:	http://eprints.upnyk.ac.id/id/eprint/12021

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