References

Achjari, D. and S. Suryaningsum, 2008. [Financial performance of technology and telecommunication company: Empirical comparison among ASEAN countries (In Indonesian)]. J. Account. Auditing Indonesian, 12: 79-98.
Direct Link  |  

Achjari, D.S., S. Sari and R. Candra, 2009. Implementation of GCG for IT industry sector. J. Royal Anthropological Inst., 15: 223-458.

Barth, M.E., W.R. Landsman and M.H. Lang, 2008. International accounting standards and accounting quality. J. Accounting Res., 46: 467-498.
CrossRef  |  Direct Link  |  

Barth, M.E., W.R. Landsman, M. Lang and C. Williams, 2006. Accounting quality: International accounting standards and US GAAP. Master Thesis, University of North Carolina, Chapel Hill, North Carolina.

Cohen, D.A. and P. Zarowin, 2010. Accrual-based and real earnings management activities around seasoned equity offerings. J. Account. Econ., 50: 2-19.
CrossRef  |  

Cohen, D.A., A. Dey and T. Z. Lys, 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. Account. Rev., 83: 757-786.
CrossRef  |  Direct Link  |  

Giri, J., E. Ferdinan and S. Suryaningsum, 2009. [Corporate supply chain model in implementing good corporate governance against economic dimension: Study for each industry sector in Indonesia]. Master Thesis, Gadjah Mada University, Yogyakarta, Indonesia. (In Indonesian)

Giri, J., E. Ferdinan and S. Suryaningsum, 2009. [Evaluation of good corporate governance in Indonesia: Stipulation of weight for main criteria of GCG scoring for each industry sector empirically]. Master Thesis, Gadjah Mada University, Depok, Indonesia. (In Indonesian)

Giri, J., E. Ferdinan and S. Suryaningsum, 2009. [Good corporate governance in corporate supply chain model per each industry sector: Indonesian comparative study and ASEAN]. Master Thesis, Gadjah Mada University, Yogyakarta, Indonesia. (In Indonesian)

Healy, P.M. and J.M. Wahlen, 1999. A review of the earnings management literature and its implications for standard setting. Account. Horizons, 13: 365-383.
CrossRef  |  Direct Link  |  

Holthausen, R.W., 2009. Accounting standards, financial reporting outcomes and enforcement. J. Account. Res., 47: 447-458.
CrossRef  |  Direct Link  |  

Hou, Q., Q. Jin and L. Wang, 2014. Mandatory IFRS adoption and executive compensation: Evidence from China. China J. Accounting Res., 7: 9-29.
Direct Link  |  

Kang, S.H. and K. Sivaramakrishnan, 1995. Issues in testing earnings management and an instrumental variable approach. J. Account. Res., 33: 353-367.
CrossRef  |  Direct Link  |  

La Porta, R., F. Lopez-de-Silanes, A. Shleifer and R. Vishny, 2000. Investor protection and corporate governance. J. Financial Econ., 58: 3-27.
CrossRef  |  Direct Link  |  

La Porta, R., F. Lopez-de-Silanes, A. Shleifer and R.W. Vishny, 1998. Law and finance. J. Political Econ., 106: 1113-1155.
Direct Link  |  

Leuz, C., 2003. IAS versus US GAAP: Information-asymmetry based evidence from Germany’s new market. J. Accounting Res., 41: 445-472.
CrossRef  |  Direct Link  |  

Leuz, C., 2010. Different approaches to corporate reporting regulation: How juri-ictions differ and why. Accounting Bus. Res., 10: 229-256.
Direct Link  |  

Leuz, C., D. Nanda and P.D. Wysocki, 2003. Earnings management and investor protection: An international comparison. J. Financial Econ., 69: 505-527.
CrossRef  |  Direct Link  |  

Muller, V.O., 2014. The impact of IFRS adoption on the quality of consolidated financial reporting. Procedia Social Behav. Sci., 109: 976-982.
Direct Link  |  

Munteanu, A., L. Brad, R. Ciobanu and E. Dobre, 2014. IFRS adoption in Romania the effects upon financial information and its relevance. Procedia Econ. Finance, 15: 288-293.
Direct Link  |  

Othman, H.B. and D. Zeghal, 2006. A study of earnings-management motives in the anglo-American and euro-continental accounting models: The Canadian and French cases. Intl. J. Account., 41: 406-435.
Direct Link  |  

Pascan, I.D., 2015. Measuring the effects of IFRS adoption on accounting quality: A review. Procedia Econ. Finance, 32: 580-587.
Direct Link  |  

Prochazka, D., 2016. Specifics of IFRS adoption by Czech private companies. Procedia Social Behav. Sci., 220: 363-372.
Direct Link  |  

Roychowdhury, S., 2006. Earnings management through real activities manipulation. J. Account. Econ., 42: 335-370.
CrossRef  |  Direct Link  |  

Schipper, K., 2003. Principles-based accounting standards. Account. Horizons, 17: 61-72.
Direct Link  |  

Schipper, K., 2005. The introduction of international accounting standards in Europe: Implications for international convergence. Eur. Account. Rev., 4: 1-25.

Suryaningsum, S., 2013. [Impact of adoption of international financial reporting standards and national busines system on earnings management and its consequences on auditor detection power]. Master Thesis, Faculty of Economics and Business Gadjah Mada University, Depok, Indonesia. (In Indonesian)

Suwardjono, 2009. [Ideas of Professional Development and Accounting Education in Indonesia: A Collection of Articles]. BPFE Publisher, Yogyakarta, Indonesia,.

Suwardjono., 2011. [Theory of Accounting: Engineering Financial Reporting]. BPFE, Yogyakarta, Indonesia, (In Indonesian).

Tendeloo, B.V. and A. Vanstraelen, 2005. Earnings management under German GAAP versus IFRS. Eur. Account. Rev., 14: 155-180.
Direct Link  |  

Triyuwono, H., I. Sukoharsono, E. Ganis and A. Djamhuri, 2015. The hegemony of international interest of IFRS adoption in indonesia an accounting ecologi respective. Procedia Social Behav. Sci., 211: 104-116.

Yurisandi, T. and E. Puspitasari, 2015. Financial reporting quality-before and after IFRS adoption using NiCE qualitative characteristics measurement. Procedia Social Behav. Sci., 211: 644-652.
Direct Link  |