Tingkat Manajemen Laba pada Perusahaan Agribisnis dengan Aset Biologis di Wilayah Asia Setelah Konvergensi IFRS
The method of measuring biological assets is considered to provoke earnings management practices in agribusiness companies, especially in companies that have adopted IFRS in full. This study aims to examine whether agribusiness companies that have adopted IFRS in full will have a higher level of earnings management when compared to other industries. The sample of this study was taken from agribusiness companies in several Asian countries that are still in the IFRS convergence process. The research hypothesis was analyzed by independent t test to test the level of earnings management in the period before and after the convergence of IFRS. The results showed that agribusiness companies in the Asian region had higher average earnings management in the period after the IFRS convergence, when compared to before the IFRS convergence.
Keywords: Biological Asset; IFRS; Fair Value; Earning Management.
Cormier, Denis, Samira Demaria, Pascale Lapointe-Antunes, and Robert Teller. 2009. “First-Time Adoption of IFRS, Managerial Incentives, and Value-Relevance: Some French Evidence.” Journal of International Accounting Research 8(2):1–22.
Cormier, Denis, and Michel Magnan. 2014. “The Impact of Social Responsibility Disclosure and Governance on Financial Analysts’ Information Environment.” Corporate Governance: The International Journal of Business in Society 14(4):467–84.
Dechow, Patricia M., and Ilia D. Dichev. 2002a. “The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors.” Pp. 35–59 in Accounting Review. Vol. 77. American Accounting Association.
Dechow, Patricia M., and Ilia D. Dichev. 2002b. “The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors.” Accounting Review 77(SUPPL.):35–59.
Dechow, Patricia M., and Ilia D. Dichev. 2002c. “The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors.” Pp. 35–59 in Accounting Review. Vol. 77. American Accounting Association.
Demerjian, Peter R., Baruch Lev, Melissa F. Lewis, and Sarah E. McVay. 2013. “Managerial Ability and Earnings Quality.” Accounting Review 88(2):463–98.
Dichev, Ilia D., John R. Graham, Campbell R. Harvey, and Shiva Rajgopal. 2013. “Earnings Quality : Evidence from the Field $.” 56:1–33.
Elad, Charles, and Kathleen Herbohn. 2011. Implementing Fair Value Accounting in the Agricultural Sector.
Fisher, Richard, Tony Mortensen, and Daniel Webber. 2010. “Fair Value Accounting in the Agricultural Sector: An Analysis of Financial Statement Preparers’ Perceptions before and after the Introduction of IAS 41 Agriculture.” Pp. 4–6 in Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference.
Healy, Paul, George Serafeim, Suraj Srinivasan, and Gwen Yu. 2014. “Market Competition, Earnings Management, and Persistence in Accounting Profitability around the World.” Review of Accounting Studies 1–28.
Hellman, Niclas. 2011. “Soft Adoption and Reporting Incentives: A Study of the Impact of Ifrs on Financial Statements in Sweden.” Journal of International Accounting Research 10(1):61–83.
Herbohn, Kathleen, and John Herbohn. 2006a. “International Accounting Standard ( IAS ) 41 : What Are the Implications for Reporting Forest Assets ?” 5(2):175–89.
Herbohn, Kathleen, and John Herbohn. 2006b. “International Accounting Standard ( IAS ) 41 : What Are the Implications for Reporting Forest Assets ?” Small-Scale Forest Economics, Management and Policy 5(2):175–89.
Ittonen, Kim, Emilia Vähämaa, and Sami Vähämaa. 2013. “Female Auditors and Accruals Quality.” Accounting Horizons 27(2):205–28.
Jana, Hinke, and Stárová Marta. 2014. “The Fair Value Model for the Measurement of Biological Assets and Agricultural Produce in the Czech Republic.” Procedia Economics and Finance 12(2014):213–20.
Jones, Jennifer J. 1991. “Earnings Management During Import Relief Investigations.” Journal of Accounting Research 29(2):193.
Marsh, Treba, and Mary Fischer. 2013. “Accounting For Agricultural Products : US Versus IFRS GAAP.” Journal of Business Economic& Research 11(2):79–88.
McNichols, Maureen F. 2002. “The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors: Discussion.” The Accounting Review 77:61–69.
Penttinen, Markku, Arto Latukka, Olli Salminen, and Esa Uotila. 2004. “Ias Fair Value and Forest Evaluation on Farm Forestry.” Forestry (0):299–303.
Perry, Richard. 2008. “NZ IAS 41: The Solution Is Refinement, Not Abandonment.” Chartered Accountant Journal (December 2007):32–33.
Silva, Ricardo Luiz Menezes da, Paula Carolina Ciampaglia Nardi, and Maisa de Souza Ribeiro. 2015. “Earnings Management and Valuation of Biological Assets.” Brazilian Business Review 12(4):1–26.
Stolowy, Hervé, and Gaétan Breton. 2004. “Accounts Manipulation: A Literature Review and Proposed Conceptual Framework.” Review of Accounting and Finance 3(1):5–92.
Trejo-Pech, Carlos J. O., Richard N. Weldon, and Michael A. Gunderson. 2016. “Earnings Management through Specific Accruals and Discretionary Expenses: Evidence from U.S. Agribusiness Firms.” Canadian Journal of Agricultural Economics 64(1):89–118.
Wijesinghe, BMTM. 2017. “The Effects Of Mandatory Ifrs Adoption On Earning Management: The Case Of Sri Lanka.”
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.