THE ADOPTION OF IFRS AND EARNINGS QUALITY OF INDONESIAN
REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION COMPANIES
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Institusion
Universitas Atma Jaya Yogyakarta
Author
Dewa S, A Vendix Christo
Subject
Financial Accounting
Datestamp
2016-02-02 10:20:32
Abstract :
This study aims to prove empirically whether there are significant differences of earnings quality from the adoption of IFRS, especially for real estate, property, and building construction companies listed in IDX. There are two time periods examined in this research; two years before mandatory adoption (2010-2011), and two years after IFRS mandatory adoption (2012-2013). The proxy for earnings quality in this research is discretionary accrual. This research uses the Kolmogorov Smirnov Test to test data distribution normality and The Wilcoxon Signed Rank Test to test the hypothesis. From the data analysis, it is concluded that Ha is accepted, meaning that there is significant difference in discretionary accrual before and after the adoption of IFRS.
This study aims to prove empirically whether there are significant differences of earnings quality from the adoption of IFRS, especially for real estate, property, and building construction companies listed in IDX. There are two time periods examined in this research; two years before mandatory adoption (2010-2011), and two years after IFRS mandatory adoption (2012-2013). The proxy for earnings quality in this research is discretionary accrual. This research uses the Kolmogorov Smirnov Test to test data distribution normality and The Wilcoxon Signed Rank Test to test the hypothesis. From the data analysis, it is concluded that Ha is accepted, meaning that there is significant difference in discretionary accrual before and after the adoption of IFRS.
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