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: Prosiding Conference International and Call for Paper : TRANSFORMATION MALAYSIA INDONESIA RELATION : TOWARD ASEAN COMMUNITY, 25 Januari 2013, Yogyakarta.

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This research focused on real-activities earnings management for listed firms in Indonesia and Malaysia, considering its impact on cash flow which is very important for the company. Indonesia and Malaysia have many similarities, but there are fundamental economics, difference between two countries, for instance in ful adoption on International Finnacial Reporting Standards (IFRS). IFRS adoption may cause different earnings management. Principle base in IFRS allow managers to conduct greater real acctivities earnings management 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 firms listed in Indonesia and Malaysia during 2007-2009 to avoid bias on adoption transition period and conducted with compare means using independent sampel t-test technique, Result show there are differences on cash flow real-activites earnings management in Indonesia and Malaysia. keywords: IFRS, real-activities earnings management, cash flow, indonesia, Malaysia.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: SE MSc. Ak Indra Kusumawardhani
Date Deposited: 31 May 2018 02:09
Last Modified: 31 May 2018 03:13

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