Analysis of The Effect of IFRS Convergence on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on Non-Financial Companies Listed on the Indonesian Stock Exchange Before and After IFRS)
- DOI
- 10.2991/icaf-19.2019.9How to use a DOI?
- Keywords
- IFRS Convergence, Earnings Management, Corporate Governance
- Abstract
This study aimed to analyze the effect of IFRS convergence on earnings management with corporate governance mechanism as a moderating variable. Earnings management was measured using discretionary accruals. The corporate governance mechanism as a moderating variable includes the proportion of independent commissioners, size of commissioner boards, auditor quality, institutional ownership, audit committee, and managerial ownership. The samples used in the study were non-financial companies listed on the Indonesia Stock Exchange (IDX) before and after IFRS. The results of this study showed that the convergence of IFRS had a significant effect. Furthermore, the results of this study revealed that the adoption of IFRS can prevent earnings management actions taken by managers. Corporate governance mechanism can strengthen and minimize the effect of earnings management during the convergence of IFRS.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Evi Rahmawati AU - Mia Setiawani Putri PY - 2019/11 DA - 2019/11 TI - Analysis of The Effect of IFRS Convergence on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on Non-Financial Companies Listed on the Indonesian Stock Exchange Before and After IFRS) BT - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) PB - Atlantis Press SP - 53 EP - 59 SN - 2352-5428 UR - https://doi.org/10.2991/icaf-19.2019.9 DO - 10.2991/icaf-19.2019.9 ID - Rahmawati2019/11 ER -