scholarly journals PERBEDAAN MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RILL SEBELUM DAN SESUDAH ADOPSI IFRS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2018 ◽  
Vol 2 (1) ◽  
pp. 82-87
Author(s):  
Fitri Asni ◽  
Mega Mayasari
Keyword(s):  
Quality Management ◽  
Empirical Evidence ◽  
Ifrs Adoption ◽  
Before And After ◽  
Accrual Management

The purpose of this research is to examine and provide empirical evidence regarding the presence of management differences actual benefit before and after IFRS adopstion which is measured by using jones models modification and the differences of management real benefit through the expense of production. The adopstion of IFRS which is done by many countries be able to increase the benefit of quality management and the punctuality of accountancy information.Samples of this research are 78 manufactur campanies which are listed in BEI since 2010-2011 dan 2013-2014 which 293 data. The result of this research indicates that there is not differences between the benefit of accrual management before and after IFRS adoption , but there is differentiation of real benefit management before and after IFRS adopstion.

Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents

2019 ◽  
Vol 8 (2) ◽  
pp. 179-193 ◽  
Author(s):  
Meena Bhatia ◽  
Mwila J. Mulenga
Keyword(s):  
Empirical Evidence ◽  
Empirical Research ◽  
Current Literature ◽  
Value Relevance ◽  
Accounting Information ◽  
Research Papers ◽  
Ifrs Adoption ◽  
Before And After ◽  
Opposite View

In the last two decades, accounting literature has focused increasingly on examining value relevance of accounting information. After the announcement of IFRS adoption, there has been a growth in the literature, which links value relevance of accounting information with IFRS adoption. This study aims to provide a brief literature and presents empirical findings. The purpose is to help future researchers to have the understanding of this nature of the study and identify gaps in the current literature. The article covered 90 empirical research papers published between 1993 and 2016 from various countries across continents, and the majority of them concluded that accounting information is relevant across continents before and after IFRS adoption, while few hold the opposite view. Few studies show no evidence in the improvement of accounting information after IFRS adoption.

scholarly journals Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil

2017 ◽  
Vol 28 (73) ◽  
pp. 113-131
Author(s):  
Roberto Black ◽  
Sílvio Hiroshi Nakao
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Value Relevance ◽  
Earnings Quality ◽  
Economic Incentives ◽  
Net Income ◽  
Accounting Earnings ◽  
Ifrs Adoption ◽  
Before And After

ABSTRACT This paper aims to investigate the existence of heterogeneity in earnings quality between different classes of companies after the adoption of the International Financial Reporting Standards (IFRS). IFRS adoption is generally associated with an increase in the quality of financial statements. However, companies within the same country are likely to have different economic incentives regarding the disclosure of information. Thus, treating companies equally, without considering the related economic incentives, could contaminate earnings quality investigations. The case of Brazil is analyzed, which is a country classified as code-law, in which tax laws determined accounting practice and in which IFRS adoption is mandatory. First, Brazilian companies listed on the São Paulo Stock, Commodities, and Futures Exchange (BM&FBOVESPA) were separated into two classes: companies issuing American Depositary Receipts (ADRs) before IFRS adoption and companies that did not issue ADRs until the adoption of IFRS. Then, this second class of companies was grouped, using cluster analysis, into two different subclasses according to economic incentives. Based on the groups identified, the quality of accounting earnings is tested for each class of the companies before and after IFRS adoption. This paper uses timely recognition of economic events, value relevance of net income, and earnings management as proxies for the quality of accounting earnings. The results indicate that a particular class of companies began showing conditional conservatism, value relevance of net income, and lower earnings management after IFRS adoption. On the other hand, these results were not found for the two other classes of companies.

scholarly journals Earnings management to avoid earnings decreases and losses

2021 ◽  
Vol 20 ◽  
pp. e3153
Author(s):  
Verônica de Fátima Santana ◽  
Raquel Wille Sarquis
Keyword(s):  
United States ◽  
Earnings Management ◽  
Financial Reporting ◽  
Reporting Standards ◽  
Working Capital ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
Geographical Regions ◽  
The World ◽  
Before And After

This study evaluates the prevalence of earnings management to avoid losses and earnings decreases across the World. This practice was first documented by Burgstahler and Dichev (1997) for United States firms from 1976 to 1987. We replicate their study for a more recent and global sample. Firms that do not seem to manage earnings do avoid reporting earnings decreases, but we found persistent evidence of earnings management to avoid reporting losses. The results are consistent across different geographical regions, countries, and before and after International Financial Reporting Standards (IFRS) adoption. Unlike Burgstahler and Dichev (1997), however, we were not able to find evidence on which components of earnings (cash flow from operations, changes in working capital, or other accruals) firms mainly manage to increase earnings, concluding they likely use a bundle of all these components. Our results are important mainly to financial analysts and general investors, who should be careful in giving good prospects to firms who presented small profits since they are likely small losses artificially managed to look better, a practice widely spread across time and geographical regions among IFRS adopters and non-adopters.

Accrual management and the decision to sell or hold shares acquired from the exercise of employee stock options

2020 ◽  
pp. 0000-0000
Author(s):  
Thomas Smith ◽  
G. Ryan Huston ◽  
Richard M. Morton
Keyword(s):  
Stock Option ◽  
Employee Stock Options ◽  
Short Term ◽  
Post Exercise ◽  
Employee Stock Option ◽  
Holding Period ◽  
Before And After ◽  
Accrual Management ◽  
The Impact

This study extends the employee stock option literature by examining the impact of accrual management, before and after stock option exercise, on the timing of sales of shares acquired at exercise. We find evidence that accrual management prior to exercise is positively associated with the decision to quickly sell shares after exercise, facilitating a short-term exercise-and-sell strategy. Alternatively, we find that, among executives initially choosing to hold at exercise, tax incentives appear to drive both post-exercise accrual management and the timing of sale transactions. Specifically, our results suggest that executives use income-increasing accruals during the holding period to bolster their stock option gains sand then sell immediately after satisfying the minimum (twelve month) holding period for long-term capital gain treatment. These results provide context for prior research that found evidence of earnings management leading up to option exercise on the expectation of an immediate sale.

Medical Quality Control in a General Hospital Based on Plan-Do-Check-Act Cycle

2020 ◽  
Vol 10 (12) ◽  
pp. 2795-2799
Author(s):  
Xinxin Hu ◽  
Leichai Shen ◽  
Jing Wen ◽  
Ren Chen ◽  
Heng Wang ◽  
...  
Keyword(s):  
Quality Control ◽  
Quality Management ◽  
General Hospital ◽  
Compliance Rate ◽  
Hospital Medical ◽  
Medical Quality ◽  
Pdca Cycle ◽  
Before And After ◽  
Continuous Application ◽  
Objective Basis

Objective: There are many difficulties for health information management in large general hospital. The aim of this study is to provide an objective basis for better application of Plan-Do-Check-Act (PDCA) cycle quality management mode in the hospital medical quality control. Method: The PDCA cycle were applied in all the departments in a large general hospital. The main evaluation indicators before and after application of PDCA was compared and comprehensively analyzed. Result: The main evaluation indicators in various departments can reflect the differences before and after application of PDCA. After the application of PDCA, the main evaluation indicators were improved in all the departments (P < 0.05). The improvement of doctor's theoretical knowledge level and the medical quality basic indicators compliance rate need the continuous application of PDCA for at least one year. Conclusion: The perfection of PDCA can promote continuous improvement of medical quality management in various departments, so as to improve the hospital medical quality.

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