Calidad de los ingresos: El impacto de la implementación del estándar de contabilidad financiera basado en las NIIF

Onong Junus; Soegeng Soetedjo; H. Habiburrochman

Calidad de los ingresos: El impacto de la implementación del estándar de contabilidad financiera basado en las NIIF

Translated title of the contribution: Earnings quality: The impact of implementation of IFRS-based financial accounting standard

Onong Junus, Soegeng Soetedjo, H. Habiburrochman

Research output: Contribution to journal › Article › peer-review

Abstract

The study aims to investigate the impact of the implementation of the International Financial Report Standard (IFRS) based financial accounting standards using the Stubben model. Findings reveal that the implementation of IFRS-based Financial Accounting Standard can suppress or reduce the earnings management done by the company in which the lower earnings management decreases, the better the earnings quality. In conclusion, the number of companies carried out from the earning management decreases from 2010 to 2011, even though the level of decrease is not significant.

Translated title of the contribution	Earnings quality: The impact of implementation of IFRS-based financial accounting standard
Original language	Spanish
Pages (from-to)	890-908
Number of pages	19
Journal	Opcion
Volume	35
Issue number	SpecialEdition24
Publication status	Published - 2019

Keywords

Accounting
Earnings Quality
Financial
IFRS-based

Cite this

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abstract = "The study aims to investigate the impact of the implementation of the International Financial Report Standard (IFRS) based financial accounting standards using the Stubben model. Findings reveal that the implementation of IFRS-based Financial Accounting Standard can suppress or reduce the earnings management done by the company in which the lower earnings management decreases, the better the earnings quality. In conclusion, the number of companies carried out from the earning management decreases from 2010 to 2011, even though the level of decrease is not significant.",

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T2 - El impacto de la implementación del estándar de contabilidad financiera basado en las NIIF

AU - Junus, Onong

AU - Soetedjo, Soegeng

AU - Habiburrochman, H.

PY - 2019

Y1 - 2019

N2 - The study aims to investigate the impact of the implementation of the International Financial Report Standard (IFRS) based financial accounting standards using the Stubben model. Findings reveal that the implementation of IFRS-based Financial Accounting Standard can suppress or reduce the earnings management done by the company in which the lower earnings management decreases, the better the earnings quality. In conclusion, the number of companies carried out from the earning management decreases from 2010 to 2011, even though the level of decrease is not significant.

AB - The study aims to investigate the impact of the implementation of the International Financial Report Standard (IFRS) based financial accounting standards using the Stubben model. Findings reveal that the implementation of IFRS-based Financial Accounting Standard can suppress or reduce the earnings management done by the company in which the lower earnings management decreases, the better the earnings quality. In conclusion, the number of companies carried out from the earning management decreases from 2010 to 2011, even though the level of decrease is not significant.

KW - Accounting

KW - Earnings Quality

KW - Financial

KW - IFRS-based

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IS - SpecialEdition24

ER -

Calidad de los ingresos: El impacto de la implementación del estándar de contabilidad financiera basado en las NIIF

Abstract

Keywords

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