Does IFRS convergence really increase accounting qualities?Emerging market evidence

Fuad Fuad, Agung Juliarto and Puji Harto
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Fuad Fuad: Universitas Diponegoro Fakultas Ekonomika dan Bisnis, Semarang, Indonesia
Agung Juliarto: Universitas Diponegoro Fakultas Ekonomika dan Bisnis, Semarang, Indonesia
Puji Harto: Universitas Diponegoro Fakultas Ekonomika dan Bisnis, Semarang, Indonesia

Journal of Economics, Finance and Administrative Science, 2019, vol. 24, issue 48, 205-220

Abstract: This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence. Particularly, the authors rely on panel data analyses using industrial companies’ data from 2008 until 2014, comprising 3,861 firm-years observations, in Indonesia. The results indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings smoothing, timely loss recognition and earnings persistence increased in post-IFRS convergence.

Keywords: IFRS convergence; Accounting quality; Accruals; Earnings smoothings; Timely loss recognition; Earnings persisntence (search for similar items in EconPapers)
JEL-codes: C12 C52 F37 G28 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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