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.
Total Reviews: 0
Price:$9.99
March 2020 (International Review of Business Research Papers) → Ethical Factors Affecting the Financial Market: A Study from Bangladesh Perspectives
September 2016 (Journal of Modern Science and Technology) → Cost Effective Decisions on Service Rate at a Customer Care Centre with Multi-Server Queuing Model
September 2017 (International Review of Business Research Papers) → Remittance, Exchange Rate and Dutch Disease: The Case of Bangladesh
$9.99
July 2015 (Journal of Business and Policy Research) → Perceived Importance of Defensive Marketing Strategies Before and After Competitor Entry: Does Nationality Matter?
$9.99
March 2015 (World Journal of Management) → Characteristics of Community Entrepreneurs in Chiangmai, Thailand
$9.99
Reviews
There are no reviews yet.