Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal ETIKONOMI
Yayu Putri Senjani
Ikatan Akuntan Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : ETIKONOMI

 1 
MANAJEMEN LABA AKRUAL DAN RIIL SEBELUM DAN SETELAH ADOPSI WAJIB IFRS DI UNI EROPA Yayu Putri Senjani
ETIKONOMI Vol. 12, No. 1, April 2013
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.807 KB) | DOI: 10.15408/etk.v12i1.1905

Abstract

This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption. Earning management practices what are observed is accrual earnings management (the level of discretionary accruals) and real earnings management (abnormal cash flow from operation and abnormal production costs). Data is retrieved from OSIRIS database by using the purposive sampling method and was tested with paired sample t-test. The results showed empirically that there is no difference between accrual and real earnings management in the period before and after the mandatory IFRS adoption. Other results also showed that accruals and real earnings management are positively correlate for abnormal production costs after the mandatory IFRS adoptionDOI: 10.15408/etk.v12i1.1905
Co-Authors