文章基本信息

标题：Financial Reporting Quality - Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement
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作者：Try Yurisandi ; Try Yurisandi ; Evita Puspitasari 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：644-652
DOI：10.1016/j.sbspro.2015.11.091
语种：English
出版社：Elsevier
摘要：AbstractThis research aims to evaluate whether there are any increasing in financial reporting quality after the IFRS adoption using the qualitative approach being developed by Nijmegen Centre for Economics (NiCE).This research is using paired sample test to analyze the data. The financial reporting quality before the IFRS adoption is represented by the period 2009-2010, while the financial reporting quality after the IFRS is represented by the period 2012-2013.We concluded that IFRS adoption increased the quality of financial reporting. The result showed that the qualitative characteristics of relevance, understandability and comparability level increased after IFRS adoption.
关键词：Comparability;Faithful Representation;Financial Reporting Quality;IFRS Adoption;NiCE;Qualitative Characteristic;Relevance;Timeliness;Understandability