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- W199882801 abstract "This research focused on real-activities earnings management for listed Þ rms in Indonesia andMalaysia, considering its impact on cash s ow which is very important for the company. Indonesiaand Malaysia have many similarities, but there are fundamental economic difference between twocountries, for instance in full adoption of International Financial Reporting Standards (IFRS). IFRSadoption may cause different earnings management. Principle base in IFRS allow managers toconduct greater real activities earnings management than those of rule based. Malaysia has adoptedIFRS since 2007, while Indonesia started to adopt IFRS in 2012. Samples used in this research aremanufacturing Þ rms listed in Indonesia and Malaysia during 2007-2009 to avoid bias on adoptiontransition period, and conducted with compare means using independent samples t-test technique.Results show there are differences on cash s ow real-activities earnings management in Indonesiaand Malaysia.Keywords: IFRS, real-activities earnings management, cash s ow, Indonesia, Malaysia." @default.
- W199882801 created "2016-06-24" @default.
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- W199882801 date "2013-01-25" @default.
- W199882801 modified "2023-09-24" @default.
- W199882801 title "The Comparison of Real- Activities Earnings Management - CFO in Indonesia and Malaysia" @default.
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