文章基本信息

标题：ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD BASED, FAMILY OWNERSHIP, AND EARNINGS MANAGEMENT
其他标题：PENGADOPSIAN STANDAR AKUNTANSI BERBASIS IFRS, KEPEMILIKAN KELUARGA, DAN MANAJEMEN LABA
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作者：Kadek Trisna Dwiyanti ; Kadek Trisna Dwiyanti
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2017
卷号：12
期号：2
页码：65-73
DOI：10.24843/JIAB.2017.v12.i02.p01
语种：English
出版社：Universitas Udayana
摘要：This study examines the effect of IFRS adoption and family ownership on earnings quality, as measured by corporate earnings management practices. This study uses only one country as a sample of research that is Malaysia State. The study also extended the literature by examining the effect of interactions between IFRS and family ownership on earnings management. This study examines the effect of IFRS adoption and family ownership on earnings management. This study also extends the current literature by examining the interacting effect between IFRS adoption and family ownership on earnings management. Data are obtained from Bloomberg database and Malaysia stock exchange for the period of 2010-2013. Using multiple regression analysisis, this study found that firms exhibit less earnings management after IFRS adoption. This finding is consistent with the argument that IFRS are claimed to be the high-quality accounting standards. However,this study find no evidence to support that family ownership and interaction between IFRS and family ownership negatively affect earnings management.
其他摘要：Studi ini menguji pengaruh pengadopsian IFRS dan kepemilikan keluarga terhadap kualitas laba, yang diukur melalui praktik manajemen laba perusahaan. Penelitian ini hanya menggunakan satu negara sebagai sampel penelitian yaitu Negara Malaysia. Studi ini te
关键词：IFRS adoption; family ownership; earnings management
其他关键词：Pengadopsian IFRS; kepemilikan keluarga; manajemen laba