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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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Hendriawan Sie Building 3rd floor Jl. Kiyai Tapa No.1 Grogol, Jakarta 11440 Phone. 021 5663232 ext : 8334 Telp/Fax . 021 56969066 Email : imar.journal@trisakti.ac.id
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INDONESIA
Indonesian Management and Accounting Research
Published by Universitas Trisakti
ISSN : 14118858     EISSN : 24429724     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
INDONESIA MANAGEMENT AND ACCOUNTING RESEARCH (IMAR) is a peer-reviewed journal published two times a year (January-June, July-December) by the Publisher Institute of the Faculty of Economics and Business, Universitas Trisakti (LPFEB Trisakti). IMAR is intended to be the journal for publishing articles reporting the results of research on Management, Business, and Accounting. IMAR invites manuscripts in the areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and sustainable, and entrepreneurship. The primary criterion for publication in this Jornal is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 162 Documents
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The Impact of Mandatory IFRS Adoption on Earnings Management: Evidence from France BASMA BEN NEFISSA
Indonesian Management and Accounting Research Vol. 24 No. 2 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.22078

Abstract

This study investigates the effect of mandatory IFRS adoption on earnings management in France using panel data from the SBF 120 index (n = 979) over two periods: pre-IFRS (2002–2005) and post-IFRS (2006–2016). Employing the earnings smoothing model developed by Ball et al. (2008), this research evaluates changes in the quality of accounting information by analyzing the variability of net income relative to other firm-specific variables. The results indicate a significant reduction in earnings management following the adoption of IFRS, evidenced by increased variability in net income and decreased smoothing behavior. These findings suggest that mandatory IFRS adoption contributes to more transparent financial reporting and enhances the credibility of accounting information in the French context. The study provides valuable insights for stakeholders, particularly companies in jurisdictions that have not yet adopted IFRS.
Big Data Analytics and Investment Decision-Making: The Mediating Effect of Quality Characteristics of Accounting Information - Insights from Accounting Professionals Krishnasamy Tharsika; Senthuran, Varanitha; Ganeshamoorthy, Thaneshan
Indonesian Management and Accounting Research Vol. 24 No. 2 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.22654

Abstract

This study investigates the mediating role of accounting information quality in the relationship between big data analytics and investment decision-making. Using data from 100 accounting professionals in Sri Lanka, the study employs PLS-SEM to analyze the influence of big data attributes—volume, variety, and velocity—on accounting information quality and investment decisions. The results reveal that big data analytics significantly improves accounting information quality, which in turn strongly influences investment decisions. However, there is no direct impact of big data on investment outcomes, confirming a full mediation effect. These findings underscore the importance of enhancing data quality alongside technological adoption to drive strategic financial decisions. Implications for theory and practice are discussed, with suggestions for future research in cross-national and contextual settings.

Page 17 of 17 | Total Record : 162

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