Articlediamond2018

The Value Relevance of IFRS Adoption in Indonesia

Juniarti Juniarti · Ferbiana Helena · Karina Novitasari · Wenny Tjamdinata

21 citations0/0 files storedJurnal Akuntansi dan Keuangan

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

Pros and cons of the benefits of IFRS adoption have become an ongoing debate following the inconclusive results of prior studies. Whether IFRS increase value relevance of accounting information or not, especially in developing countries is an interesting and relevance research question. Indonesia as one of the developing countries that committed to adopting IFRS has an interest in obtaining empiric evidence on the value relevance of accounting information after nearly five years of IFRS implementation. This study aims to fill the need to enhance adopters' compliance with the standard. Ohlson Modified Model (1995) is used to test the value relevance of accounting information. Using longitudinal data of listed manufacturing companies in Indonesia Stock Exchange (IDX), this study confirms that value relevance of accounting information increase after IFRS adoption than before adoption. The results robust using Pooled Least Square and Random effect model.

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1995Earnings, Book Values, and Dividends in Equity Valuation*2008International Accounting Standards and Accounting Quality 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 2003Incentives versus standards: properties of accounting income in four East Asian countries 2001The relevance of the value relevance literature for financial accounting standard setting: another view 1999The Boundaries of Financial Reporting and How to Extend Them 1999Have Financial Statements Lost Their Relevance?2001The relevance of the value-relevance literature for financial accounting standard setting

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