Makhsun, Arif and Yuliansyah, Yuliansyah and Pahlevi, M Reza and Razimi, Mohd Shahril Bin Ahmad and Muhammad, Inuwa (2018) PERSISTENCE OF EARNINGS AFTER IFRS ADOPTION IN BANKING COMPANIES LISTED ON INDONESIAN STOCK EXCHANGE. Academy of Accounting and Financial Studies Journal, 22 (s). pp. 1-6. ISSN 1096-3685
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Abstract
The aim of the study is to investigate whether adoption of the International Financial Reporting Standard (IFRS) enhances persistence of earnings in the banking sector. We choose 2010 as the central cutoff date before and after adopting IFRS. This study measures persistence of earnings using simple regression analysis and shows that profit regression coefficients after IFRS adoption seem to improve persistence of earnings. We indicate that profit quality after implementing IFRS is higher than before. However, the actual profit generated by companies after implementing IFRS seems to be less than the profit of companies which do not implement IFRS. Thus, the question should be carefully considered by investors.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | YULIANSYAH |
| Date Deposited: | 24 May 2019 07:16 |
| Last Modified: | 24 May 2019 07:16 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/13225 |
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