印尼 GAAP 與IFRS 接軌對盈餘品質影響之研究

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/32036

Title:	印尼 GAAP 與IFRS 接軌對盈餘品質影響之研究 The Effect of Convergence with IFRS on Earnings Quality under Indonesian GAAP
Authors:	吳梅花 Osesoga, Maria Stefani
Contributors:	全球商務碩士學位學程碩士班
Keywords:	IFRS convergence earnings quality investor's response earning response coefficient
Date:	2016
Issue Date:	2016-02-24 12:56:21 (UTC+8)
Abstract:	This study examines the effect of convergence with IFRS on earnings quality in the emerging Indonesian market. Using manufacturing companies listed in the Jakarta Stock Exchange in the years from 2009 to 2014, this study find that earnings reported under the IFRS convergence period has a higher earnings response coefficient than earnings reported under the period of previous Indonesian GAAP. This finding lends support to the contention that IFRS convergence can increase investors’ belief in earnings quality. Taken together, this study provides evidence indicating that converging national accounting standards with IFRS in emerging capital markets may improve accounting quality.
Appears in Collections:	[English Program of Global Business] Thesis

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