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All Journal Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia
Ratna Wardhani
Faculty Of Economics And Business, Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Accounting and Investment

 1 
A Cross Country Study of Indirect Effect of IFRS Adoption on Earnings Management Agustin Setya Ningrum; Ratna Wardhani; Aria Farah Mita
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.688 KB) | DOI: 10.18196/jai.2003124

Abstract

The main purpose of this study is to investigate whether there is an indirect negative effect of IFRS adoption level on earnings management, through an increase of analyst coverage. This paper is motivated by the fact that IFRS adoption could increase the number of analysts who follow the companies. The existence of analysts will increase the role of oversight of the company, which will decrease earnings management practices. This study is a cross-country study using 3.786 firm years of entities among 30 countries. This study proves that there is indirect positive effect of IFRS adoption level on earnings management, through an increase of analyst coverage. Increase of analyst coverage will push companies to do earnings management practices. This study also confirms that IFRS adoption level has direct negative effect on earnings management. This paper develops new measurement of the IFRS adoption level based on information presented in the IFRS Jurisdiction Profile published by the IFRS Foundation. This measurement is different from previous studies, which generally use dummy variables. More than 100 countries have submitted the IFRS Profile to IFRS Foundation in 2012.  Therefore, we can measure the level of IFRS adoption in many countries. This measurement becomes an additional contribution to further studies.
Co-Authors Abdi Wibawa, Bima ADE SOBRINA HASIBUAN Agustin Setya Ningrum Alpha Alan Darma Saputra Amarin Yudhana, Amarin Amelia, Devitha Amelia, Devitha Anafiah, Vidyata Annisa Annisa Anafiah, Vidyata Annisa Ardiantoko, Edvin Bima Abdi Wibawa Dina Juliani Hendro Hendro, Hendro Hilda Rossieta Hilda Rossieta Ira Geraldina Juliani, Dina Juliani, Dina Mutmainnah,, Nurul Ning Rahayu Ning Rahayu Nurul Mutmainnah, Nurul Oktavia . Patrick Kapugu Sigit Wahyu Kartiko Sylvia Veronica Siregar Vera Diyanty