Year: 2020
Type: dissertation
Abstract: This thesis extends the earnings quality literature through its focus on two Indonesian phenomena – a two-stage approach to International Financial Reporting Standards (IFRS) convergence and partial privatisation of State-owned enterprises (SOEs). Using extensive panel data from the Indonesian stock exchange the study finds that accrual quality of listed SOEs has significantly improved under IFRS, but not earnings persistence or earnings smoothness. Employing the latent growth curve model, the study finds that the second stage of convergence had a more pronounced impact on accrual quality. Comparatively, the rate of improvement in accrual quality was higher for SOEs than non-SOE listed companies.
Author: Putu Dyan Yaniartha Sukartha
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W3083399077