Sari, Ermina and Sarumpaet, Susi (2019) Conservatism Under IFRS In Indonesia. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH, 8 (6). pp. 16-21. ISSN 277-8616

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Official URL: https://www.ijstr.org/final-print/june2019/Conserv...

Abstract

Abstract: This research examines the effect of IFRS adoption its impact on the implementation of Unconditional and Conditional accounting conservatism prinsipal. The sample in this research is manufacturing listed industries for 2008-2015. By using purposive sampling, we get 32 samples and 256 obervation. The result shows IFRS adoption has negative significant impact on accounting unconditional conservatism. Futhermore, the adoption of IFRS has positive significant impact on conditional conservatism. The implication of the result is that financial report which implement IFRS is found more conservative in conditional consevatism. Index Terms: Conservatism, Ex-Ante Conservatism, Ex-Post Conservatism, IFRS

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Susi Sarumpaet
Date Deposited: 18 Oct 2019 03:12
Last Modified: 18 Oct 2019 03:12
URI: http://repository.lppm.unila.ac.id/id/eprint/14420

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