publication . Article . 2017

International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia

Yusrina, Hasyyati; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Sulong, Zunaidah;
Open Access English
  • Published: 01 Dec 2017 Journal: International Journal of Economics and Financial Issues (issn: 2146-4138, Copyright policy)
  • Publisher: EconJournals
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting Principles (GAAP) to better reflect the overall quality of company’s performance. Therefore, the IFRS convergence is expected to improve the reliability of financial reporting by limiting opportunistic managerial discretion. The conjecture is the mandatory adoption of IFRS will reduce the managerial discretionary behaviors to engage in earnings management practices, ...
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