Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia
This paper is an empirical analysis of the earnings quality effects of accounting standards convergence to IFRS in Indonesia. I conduct three proxies of earnings quality: income smoothing, discretionary accruals, and timely loss recognition. The time periods of the analysis are 2008-2010 as pre-conv...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2016
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| Online Access: | https://eprints.nottingham.ac.uk/36645/ |
| _version_ | 1848795321669255168 |
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| author | Ferdian, Ilham Ari |
| author_facet | Ferdian, Ilham Ari |
| author_sort | Ferdian, Ilham Ari |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | This paper is an empirical analysis of the earnings quality effects of accounting standards convergence to IFRS in Indonesia. I conduct three proxies of earnings quality: income smoothing, discretionary accruals, and timely loss recognition. The time periods of the analysis are 2008-2010 as pre-convergence period and 2012-2015 as the post-convergence period with 245 firms from Indonesian listed firms.
Discretionary accruals and timely loss recognition measurements in this study found evidence in decreasing of earnings quality in the post-convergence period compared to the pre-convergence period while another measurement show insignificancy. The evidence is the sample firms in post-convergence period tend to increase income-decreasing earnings management and recognise loss timelier than income in high conservatism accounting. |
| first_indexed | 2025-11-14T19:30:14Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-36645 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T19:30:14Z |
| publishDate | 2016 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-366452017-10-19T17:03:39Z https://eprints.nottingham.ac.uk/36645/ Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia Ferdian, Ilham Ari This paper is an empirical analysis of the earnings quality effects of accounting standards convergence to IFRS in Indonesia. I conduct three proxies of earnings quality: income smoothing, discretionary accruals, and timely loss recognition. The time periods of the analysis are 2008-2010 as pre-convergence period and 2012-2015 as the post-convergence period with 245 firms from Indonesian listed firms. Discretionary accruals and timely loss recognition measurements in this study found evidence in decreasing of earnings quality in the post-convergence period compared to the pre-convergence period while another measurement show insignificancy. The evidence is the sample firms in post-convergence period tend to increase income-decreasing earnings management and recognise loss timelier than income in high conservatism accounting. 2016-09-14 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/36645/1/Dissertation-Ilham%20Ari%20Ferdian.pdf Ferdian, Ilham Ari (2016) Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia. [Dissertation (University of Nottingham only)] |
| spellingShingle | Ferdian, Ilham Ari Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia |
| title | Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia |
| title_full | Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia |
| title_fullStr | Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia |
| title_full_unstemmed | Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia |
| title_short | Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia |
| title_sort | does convergence of accounting standards affect earnings quality: evidence from indonesia |
| url | https://eprints.nottingham.ac.uk/36645/ |