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  • 标题:The Effect of Good Corporate Governance Mechanism to Earnings Management before and after IFRS Convergence
  • 本地全文:下载
  • 作者:Elvira Luthan ; Elvira Luthan ; Ileh Satria
  • 期刊名称:Procedia - Social and Behavioral Sciences
  • 印刷版ISSN:1877-0428
  • 出版年度:2016
  • 卷号:219
  • 页码:465-471
  • DOI:10.1016/j.sbspro.2016.05.021
  • 语种:English
  • 出版社:Elsevier
  • 摘要:AbstractThis study aims to determine the effect of differences in the “Good Corporate Governance” (GCG) mechanism on Earnings Management, before and after Indonesian Financial Accounting Standards (PSAK) convergence IFRS, on the companies listed on the Indonesia Stock Exchange (IDX) in the year 2010-2013. The population in this study amounted to 136 manufacturing companies, where samples obtained was 65 companies in accordance with the sample selection criteria. GCG Mechanism is an independent variable that includes internal and external mechanisms. The study concluded that the effect of different GCG mechanisms to earnings management, depending on the proxy used for GCG mechanism.
  • 关键词:Earnings Management;IFRS;Indonesian Financial Accounting Standards (PSAK);GCG Mechanism
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