KEANDALAN AKRUAL SEBELUM DAN SESUDAH ADOPSI IFRS DI KOREA SELATAN
This study aims to test accrual reliability pre- and post-IFRS adoption in South Korea. The sample was all manufacture companies listed in South Korean Korea Composite Stock Price Index (KOSPI) market. Observation period was 2009-2012. Observation period was separated to pre-IFRS adoption in 2009-20...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| Online Access: | https://repository.ugm.ac.id/131032/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=71472 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | This study aims to test accrual reliability pre- and post-IFRS adoption in South Korea. The sample was all manufacture companies listed in South Korean Korea Composite Stock Price Index (KOSPI) market. Observation period was 2009-2012. Observation period was separated to pre-IFRS adoption in 2009-2010 and post-IFRS adoption in 2011-2012.
The result of this study showed that in the accrual reliability in the period pre-IFRS adoption only working capital component was significant with negative coefficient, meaning the component had low reliability pre-IFRS adoption. In the period post-IFRS adoption only working capital and financial assets components were significant with positive coefficient, meaning the components had high reliability post-IFRS adoption. Moreover, the result of difference test of coefficient equation showed that only working capital accrual component was different in the periods pre-and post-IFRS adoption in South Korea. |
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