Earnings quality, IFRS convergence and the timeliness of financial reporting

Adisura Emmanuel; Desi Adhariani

Earnings quality, IFRS convergence and the timeliness of financial reporting

Department of Accounting

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

Abstract

This study investigates the effect of earnings quality and the convergence of PSAK with International Financial Reporting Standards (IFRS) on the timeliness of financial reporting as the most important aspect on which to base the relevance of public companies' financial statements in Indonesia's manufacturing sector for the period of 2008-2013.The results of this study indicate that a high quality of corporate earnings is related to the timeliness of financial reporting. However, the convergence of PSAK with IFRS is found to be insignificant in explaining the timeliness of public companies' financial reporting in Indonesia's manufacturing sector.

Original language	English
Title of host publication	Contemporary Issues in Finance, Accounting, and Consumers' Behavior
Subtitle of host publication	Lessons from Indonesia
Publisher	Nova Science Publishers, Inc.
Pages	195-209
Number of pages	15
ISBN (Electronic)	9781536175707
ISBN (Print)	9781536168815
Publication status	Published - 15 Apr 2020

Keywords

Convergence of PSAK with IFRS
Timeliness
Timeliness of financial reporting
Timely earnings quality

Cite this

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AB - This study investigates the effect of earnings quality and the convergence of PSAK with International Financial Reporting Standards (IFRS) on the timeliness of financial reporting as the most important aspect on which to base the relevance of public companies' financial statements in Indonesia's manufacturing sector for the period of 2008-2013.The results of this study indicate that a high quality of corporate earnings is related to the timeliness of financial reporting. However, the convergence of PSAK with IFRS is found to be insignificant in explaining the timeliness of public companies' financial reporting in Indonesia's manufacturing sector.

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KW - Timeliness of financial reporting

KW - Timely earnings quality

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BT - Contemporary Issues in Finance, Accounting, and Consumers' Behavior

PB - Nova Science Publishers, Inc.

ER -

Earnings quality, IFRS convergence and the timeliness of financial reporting

Abstract

Keywords

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