Authors : Sri Suryaningsum and Jogiyanto Hartono
Abstract: The issue of research is a shift of earnings management in Asian countries for 10 years, i.e., 2000-2009. The 10 years periodis expected to show earnings management practices that occur within that time frame. The time was chosen upon considering the bias of the IFRS performance transition to adopt. The mandatory of the IFRS was tested based on two groups that is the countries of the post-IFRS and the countries of the pre-IFRS. The Asian countries was chosen upon considering have experienced a great growth in the time period, so, divided into Anglo and Continental. Earnings management shows the quality of financial reporting. The higher the earnings management, the lower the quality of financial reporting. Measuring the earnings management based on the accrual based. The results showed that statistically there is no earnings management shifting on the country group adopted IFRS in the first group (post-IFRS and Anglo). The results showed that statistically there is a shift of earnings management for 10 years in the third group (pre-IFRS and Anglo) because the impact of economic scale, not depend on adopted IFRS.
Sri Suryaningsum and Jogiyanto Hartono, 2018. Evidence of a Shift in the Accrual Earnings Management at Asian Countries. Journal of Engineering and Applied Sciences, 13: 8136-8141.