Differences in Corporate Financial Performance Before and After The IFRS Convergence

Arum, Enggar Diah Puspa (2013) Differences in Corporate Financial Performance Before and After The IFRS Convergence. In: Brawijaya International Conference on Accounting and Business, 30-31 Agustus 2013, Malang, Indonesia.

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Abstract

Following the mandatory implementation of International Financial Reporting Standards (IFRS) in Indonesia, this research examines its impacts on the differences in corporate financial performance before and after the IFRS convergence. Contribution of this research is to answer the question of whether the implementation of a high quality standard such as IFRS will improve the quality of financial statement information, in particular to financial performance. Financial performance is measured by the ratio of profitability, leverage, liquidity and valuation. Research was conducted on 117 companies that are listed in Indonesia Stock Exchange which determined by judgment sampling techniques and analyzed by using the sign test and Wilcoxong signed ranks test. Result shows there were no differences statistically between the financial performance before and after the convergence for almost all ratios. This is due, IFRS convergence process is done gradually and the obvious difference will be seen in the long term.

Type: Conference (Paper)
Uncontrolled Keywords: financial performance, convergence, IFRS
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: ENGGAR DIAH PUSPA ARUM
Date Deposited: 04 Jun 2018 00:43
Last Modified: 04 Jun 2018 00:43
URI: http://repository.unja.ac.id/id/eprint/1947

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