About this document
IFRS Impact on Earnings Management in Indonesia by Fuad Hudaya is a document available to read on EtoBox.
The document examines the effects of International Financial Reporting Standards (IFRS) adoption and family ownership on earnings management in the Indonesian banking industry. It analyzes data from 160 Indonesian banks from 2006-2011. The findings suggest that IFRS adoption reduces earnings management and high levels of concentrated family ownership (over 50%) also help mitigate earnings management. When combined, IFRS adoption and high family ownership have a stronger negative effect on earnings managemen
- Author
- Fuad Hudaya
- Language
- EN