期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：3
页码：46-55
DOI：10.6007/IJARBSS/v8-i3/3899
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This study aims to test and analyze real earnings management through cash flow from operations, production costs and discretionary expenses as well as accrual-based earnings management in the period before and after convergence of IFRSs. In this study using the financial statements of 83 manufacturing companies in Indonesia Stock Exchange. In the period before convergence of IFRSs used the financial statements of 2009, 2010 & 2011 and in the period after convergence of IFRSs used the financial statements of 2014, 2015 & 2016. The results show evidence of a decline in real earnings management through cash flow from operations, production costs and discretionary expenses as well as accrual-based earnings management after convergence of IFRSs. Another result shows that decline of total real earnings management is greater than decline of accrual-based earnings management after convergence of IFRSs.
