scholarly journals Dampak Adopsi International Financial Reporting Standards (IFRS) Terhadap Konservatisme Informasi Akuntansi pada Perusahaan di Indonesia

2018 ◽  
Vol 12 (2) ◽  
pp. 89-110
Author(s):  
Ratna Puji Astuti ◽  
Agus Kuntoro
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Control Variable ◽  
Accounting Information ◽  
Accounting Conservatism ◽  
Financial Accounting ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Ifrs Adoption

The objective in this study is to examine empirically changes in the level of conservatism of corporate accounting information in Indonesia as a result of the use of Financial Accounting Standards (IFRS) adopted by IFRS (International Financial Reporting Standards). Conservatism was measured using the Market-to-Book bias component model (Beaver and Ryan, 2000). This study uses the Financial Statement data from 178 companies, 2007 to 2016, listed on the Indonesia Stock Exchange. Using multiple regression models that place accounting conservatism as a dependent variable while IFRS adoption, managerial ownership, institutional ownership, and public ownership as independent variables, this study proves that IFRS adoption does not affect the level of conservatism of accounting information. The size of the firm (size) and the composition of debt (leverage) is a control variable that participates in controlling the model of this study. Keywords: IFRS adoption, conservatism of accounting information.

scholarly journals Dampak Adopsi International Financial Reporting Standards (IFRS) Terhadap Konservatisme Informasi Akuntansi pada Perusahaan di Indonesia

2018 ◽  
Vol 12 (2) ◽  
pp. 89
Author(s):  
Ratna Puji Astuti ◽  
Agus Kuntoro
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Control Variable ◽  
Accounting Information ◽  
Accounting Conservatism ◽  
Financial Accounting ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Ifrs Adoption

The objective in this study is to examine empirically changes in the level of conservatism of corporate accounting information in Indonesia as a result of the use of Financial Accounting Standards (IFRS) adopted by IFRS (International Financial Reporting Standards). Conservatism was measured using the Market-to-Book bias component model (Beaver and Ryan, 2000). This study uses the Financial Statement data from 178 companies, 2007 to 2016, listed on the Indonesia Stock Exchange. Using multiple regression models that place accounting conservatism as a dependent variable while IFRS adoption, managerial ownership, institutional ownership, and public ownership as independent variables, this study proves that IFRS adoption does not affect the level of conservatism of accounting information. The size of the firm (size) and the composition of debt (leverage) is a control variable that participates in controlling the model of this study.

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

scholarly journals Does Adoption of International Financial Reporting Standards (IFRS) Affect Financial Performance? Evidence from Nigerian Deposit Money Banks

2018 ◽  
Vol 8 (3) ◽  
pp. 51
Author(s):  
Meshack Aggreh ◽  
Charles A. Malgwi ◽  
Amanda E. Enyi-Igbokwe ◽  
Mercy S. Aggreh
Keyword(s):  
Financial Performance ◽  
Financial Reporting ◽  
Business Processes ◽  
Stock Exchange ◽  
International Financial Reporting Standards ◽  
Rank Test ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
The Government

This paper examines the effect of International Financial Reporting Standards (IFRS) adoption on financial performance of eleven (11) deposit money banks listed on the Nigerian Stock Exchange (NSE) as at December 31, 2014. The Wilcoxon Signed-Rank test was used to test whether significant differences exist in the profitability, liquidity and leverage ratios of the selected banks using IFRS and Nigerian Statement of Accounting Standards (SAS) based financial statements. The results show that adoption of IFRS does significantly affect financial performance of Nigerian deposit money banks. Specifically, IFRS adoption significantly and positively affects profitability of Nigerian deposit money banks, while it significantly, but negatively affects their liquidity and financial leverage. The study recommends continuous enlightenment campaigns on the potential effects of IFRS implementation by the regulatory authorities, professional bodies and the government as more and more firms in Nigeria change from SAS based financial reporting to IFRS. Furthermore, firms should endeavour to use the opportunity presented by the IFRS to improve their business processes in all ramifications so as to promote uniformity and transparency.

scholarly journals PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP PENGHINDARAN PAJAK(TAX AVOIDANCE)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positive and significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

The Relationship between the Structure of Ownership and the Choice of Accounting Policies and their Reflection on the Market Value Considering International Financial Reporting Standards for Banks Listed on the Iraqi Stock Exchange

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Salah Kadhim ◽  
Bakr Ibrahim Mahmood ◽  
Hussein Falah Hasan
Keyword(s):  
Financial Reporting ◽  
Direct Relationship ◽  
Stock Exchange ◽  
Market Value ◽  
Accounting Conservatism ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Before And After ◽  
The Relationship

The study aimed to clarify the concept and importance of the relationship between the structure of ownership and the choice of accounting policies and their reflection on the market value in light of international financial reporting standards for banks listed in the Iraq Stock Exchange. Eleven banks were selected for the period from 2010 to 2019. The results of the study concluded that there is a direct relationship between the percentage of administrative ownership weighted by accounting conservatism and the market value of the research sample banks. This was before and after the application of the International Financial Reporting Standards (IFRS), which indicates that the application of the standards did not limit the management's behavior towards the accounting conservatism policy in order to increase the market value.

The Value Relevance and Predictability of IFRS Accounting Information: The Case of GCC Stock Markets

2014 ◽  
Vol 1 (1) ◽  
pp. 215 ◽  
Author(s):  
Abdelmohsen M. Desoky ◽  
Gehan A. Mousa
Keyword(s):  
Financial Reporting ◽  
Stock Markets ◽  
Value Relevance ◽  
Accounting Information ◽  
Listed Companies ◽  
Securities Market ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Ifrs Adoption

This paper investigates some earning attributes (as the value relevance and predictability) of accounting information provided under International Financial Reporting Standards (IFRS ) in the Bahrain Bourse (BHB) and the Muscat Securities Market (MSM). The sample used in this research consists of 280 year-firm observations from 40 different companies listed in BHB; and a total 203 year-firm observations from 29 companies listed in MSM covering the period 2005-11. The findings of the study suggest that, for BHB, the adoption of IFRS leads to improvement in the value relevance of financial reporting contradictory predictability attribute as predictability of accounting information in listed companies of BHB is reduced after the adaption of IFRS. In MSM, the adoption of IFRS captures approximately similar value relevance of accounting information before adoption IFRS, however, predictability of accounting information improves after the adaption of IFRS. It was clear that the IFRS adoption by companies in MSM enhances the predictability of accounting information more than in BHB.

scholarly journals Adoption of International Financial Reporting Standards (IFRS) and Assets Quality in the Nigerian Banking Sector: The Fundamental Effect Approach

2018 ◽  
Vol 4 (2) ◽  
pp. 11
Author(s):  
Anthony Nzeribe Nwaubani ◽  
Cyprian Okey Okoro
Keyword(s):  
Financial Reporting ◽  
Banking Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
Nigerian Banking

The main purpose of this work is to examine the effect of the adoption of international financial reporting standards (IFRS) on assets quality in the Nigerian banking sector. Specifically the study sought to determine the effect of the adoption on asset quality, loan volume, , net interest income and profit after tax of deposit money banks listed on the Nigerian Stock Exchange.  The adopted research design is causal-comparative. Secondary data on ten out of sixteen listed deposit money banks on the Nigerian Stock Exchange by June 2018 were used. The banks which were selected via judgmental sampling technique were those whose annual financial statements for the immediate year before IFRS adoption year were available and contained figures under Nigerian GAAP/SAS and IFRS-equivalent. The data which were analyzed using paired student t-test approach were sourced from 2011 and 2012 annual reports of the selected banks except Zenith bank for which only 2011 annual financial reports were used..  The variables of interest were grouped under Nigerian GAAP (SAS) and IFRS. Findings revealed that overall, the IFRS adoption indicates negative insignificant effect on assets quality of deposit money banks in Nigeria. The study therefore, recommends inter-alia that Financial Reporting Council of Nigeria  should  partner with the CBN to provide clarity on areas of regulatory hindrance to full and effective implementation of the IFRS with regular. 

scholarly journals STUDI PUSTAKA RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

2015 ◽  
Vol 4 (4) ◽  
Author(s):  
Baiq Reinelda Tri Yunarni
Keyword(s):  
Financial Reporting ◽  
Value Relevance ◽  
Academic Research ◽  
Accounting Information ◽  
Financial Statements ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
Library Research

This study is a reviewof the academic research on value relevance of accountinginformationafter the application of International Financial Reporting Standards (IFRS)published in The Accounting Review in period of 2008-2012. The articles in those journalhave been selected in order to be relevantwith the purpose of this study, that is to determinethe changes (increases or decreases) the value relevanceof IFRS-based accountinginformation. This study uses library research method by collecting and reviewing 27articlesto be discussed qualitatively.Overall results of the review indicate that the adoption of IFRS has not been able toincrease the value relevance of accounting information. Application of IFRS can onlyincrease the international comparability of financial statements. The review also shows thatIFRS have not been able to reduce the level of company’s earnings management.Keywords : value relevance of accounting information, IFRS adoption, The Accounting Review

scholarly journals Cultural Diversity, Country Size, And The IFRS Adoption Decision

2010 ◽  
Vol 26 (2) ◽  
Author(s):  
Curtis E. Clements ◽  
John D. Neill ◽  
O. Scott Stovall
Keyword(s):  
Cultural Diversity ◽  
Financial Reporting ◽  
Cultural Influences ◽  
Financial Accounting ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Adoption Decision ◽  
Country Size ◽  
Financial Reporting Standards ◽  
Ifrs Adoption

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="color: #0d0d0d; font-size: 10pt; mso-themecolor: text1; mso-themetint: 242;"><span style="font-family: Times New Roman;">In this paper, we empirically examine the International Financial Reporting Standards (IFRS) adoption decision of 61 countries in an attempt to determine why some countries have adopted IFRS while others, at least to this point in time, have chosen not to adopt.<span style="mso-spacerun: yes;">&nbsp; </span>In particular, we examine the influence of cultural diversity and country size on the adoption decision.<span style="mso-spacerun: yes;">&nbsp; </span>Our results indicate that the IFRS adoption decision is significantly related to the size of the country, while we are unable to document any cultural influences on the decision.<span style="mso-spacerun: yes;">&nbsp; </span>Our chief result is that larger countries are less likely to adopt International Financial Reporting Standards than small countries.<span style="mso-spacerun: yes;">&nbsp; </span>This result is consistent with the notion that larger countries have a well-established set of financial accounting and reporting standards already in place, and therefore would be reluctant to incur the costs of changing to an international set of standards.</span></span></p>

Sign in / Sign up

Export Citation Format

Share Document