SURYANINGSUM, Sri (2016) EVIDENCE OF A SHIFT IN THE ACRUAL EARNINGS MANAGEMENT AT ASIAN COUNTRIES. Faculty of Economic University of Islam Malang.
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Abstract
he issue of research is a shift of earnings management in Asian countries for ten years, ie 2000 to 2009. The time was chosen upon consideriing the bias of the IFRS perfomance transition to adopt. The mandatory of the IFRS was tested based on two groups, that is, the countries of the post-IFRS and the countries of the pre-IFRS. The Asian countries was chosen upon considering have experienced a great growth in the time period, so divided into Anglo and COntinental. Earnings management shows the quality of financial reporting. The higher the earnings management based on the accrual based. The results showed that statistically there is no earnings management shifting on the country group adopted IFRS in the first group(post-IFRS and Anglo), there is a shift of earnings management for ten years in the third group (pre-IFRS and Anglo, because the impact of economic scale, not depend on adopted IFRS.
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | SRI SURYANINGSUM - |
| Date Deposited: | 29 Oct 2018 03:18 |
| Last Modified: | 29 Oct 2018 03:18 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/17185 |
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