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首页> 外文会议>UPI Global Conference on Business, Management and Entrepreneurship >Real Activities Manipulation (RAM) and Accrual-based Earning Management Pre and Post IFRS Adoption in Indonesia
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Real Activities Manipulation (RAM) and Accrual-based Earning Management Pre and Post IFRS Adoption in Indonesia

机译：实际活动操纵（RAM）和基于应计的赚取管理前和IFRS在印度尼西亚采用

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The purpose of this study is to investigate the impact of the adoption of International Financial Reporting Standards (IFRS) on accrual-based earnings management (EM) and real activities manipulations (RAM). The research is motivated by the fact that past studies have indicated the existence of no significance levels of earning management for Indonesia in particular before IFRS. We used t-test paired sample and regression analysis, and used sample of manufacturing companies listed in the Indonesia Stock Exchange, in the timeframe 2010-2014. We find evidence statistically significant shift from accrual-based earning management to RAM after the adoption of IFRS, indicating the replacement of one form of earning management with the other. Another result of this study is the accrual-based earnings management practices statistically significant differ (downward) in the period pre and post the adoption of IFRS, while RAM practices significantly differ (upward) between period pre and post the adoption of IFRS, and except RAM measured by abnormal CFO. While the results of two other RAM was measured by abnormal production and abnormal discretionary expense differ significantly (upward) in the period after the adoption of IFRS.
机译：本研究的目的是调查通过国际财务报告标准（IFRS）对基于应计的盈利管理（EM）和实际活动操作（RAM）的影响。这项研究是由于过去的研究表明，在IFRS之前，对印度尼西亚的盈利管理没有显着性赚取管理的存在。我们使用T-Test配对的样本和回归分析，并在印度尼西亚证券交易所上市的制造业公司的使用样品在时间范围2010-2014中。我们在采用IFRS后，我们发现证据从基于应计的盈利管理到RAM的统计上大大转变，表明更换了一种与另一个形式的赚取管理。该研究的另一种结果是基于应计的盈利管理实践在前期预先提出并发布IFRS的期限内有统计学意义（向下），而HARM实践在期间前的情况下显着差别（向上），并在通过IFRS的采用后显着不同RAM通过异常CFO测量。虽然通过异常的生产和另外的RAM的结果通过异常的生产而衡量，IFRS通过后的异常酌情费用显着（向上）。

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