| Classification | E-BOOK |
| Title | THE EFFECT OF DEGREE OF CONVERGENCE TO IFRS AND GOVERNANCE SYSTEM TO ACCOUNTING CONSERVATISM: EVIDENCE FROM ASIA |
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| Author(s) | Dr. Ratna Wardhani |
| Subject(s) | conservatism, convergence, IFRS, accounting standa |
| Series Title | GMD | Jurnal Ilmiah |
| Language | Indonesia |
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| Specific Detail Info | Motivated by increasing demand of full convergence to IFRS, I investigate the effect of degree of convergence of local standards to IFRS to accounting conservatism. I also examine the impact of governance system, both at country and firm level, to conservatism. This research covers a number of Asian countries, consists of Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Philippines, Singapore, Taiwan, and Thailand. This study concludes that the degree of convergence positively affect accounting conservatism. Governance system, both at country level and firm level, also has positive influence to accounting conservatism. Interestingly, the effect of degree of convergence of local GAAP to IFRS and corporate governance practice to conservatism will be stronger for companies in countries with weak investor protection. Also, I find that in company with weak corporate governance practice, the adoption of international standards will increase accounting conservatism. |
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