Kualitas Laba yang Dihasilkan oleh Pengadopsian International Financial Reporting Standards

Abstract

Information needs of major users and information's quality for supplying
sufficient business information became the focus by the company.
The purpose of this article is to explain that IFRS adopters can increase their earning quality.
The company can preparing financial reporting based on financial accounting
standards applicable in the country where the entity is domiciled. Quality
information, especially the quality of earnings, is an important priority for the
user. The users expect good earnings quality in reporting after the adoption of
IFRS. However, earnings quality is either not generated automatically by the
good accounting and financial reporting standards because there are influencer
factors that affect the quality of earnings and/or quality characteristics of the
adoption of IFRS is a factor which is owned by IFRS adopters, environmental
factors and capital market during the economic cycle adoption period, company's
incentive factors, institutional factors, political non-participation factor in the
process of implementing accounting standards, cultural factors that exist within a
country, and the audit committee factor. Comparability is one way of measuring
the quality of earnings. By considering all the benefits and advantages of
adopting, IFRS should be applied by all countries in the world, although may
result in less earnings quality that caused by influencer factors and the possibility
of earnings management by corporate management.

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