EARNING MANAGEMENT AND IFRS ADOPTION Study Case in Indonesian Manufacturing Company

DOI: 10.5176/2251-1997_AF16.67

Authors: Yanuar Nanok Soenarno

Abstract:

Purpose: The Author aim to analyze whether the adoption of IFRS Accounting in Indonesia, can make difference in Earning Management. Design/Methodology/Approach: Using t-test 2 paired samples, compare the earning management in Indonesia Manufacturing company at 2009 to 2014 Findings: There is difference in earning management on those years, after IFRS were applied in Indonesia. Originality/Value: The research among harmonization in Indonesia are very rare, The author hope this research will push another research on PSAK IFRS implementation.

Keywords: Normalisation; IFRS Implementation; Earning Management; PSAK IFRS;IFRS Adoption