NAME : Kharisma Fiendy

NIM : 1401103010110

TITLE : DOES IFRS CONVERGENCY AFFECT THE PRESENTATION OF FINANCIAL STATEMENT? ; STUDY IN ACEH
PROVINCE

N Year Title Author Publis Finding Research Suggestion

o h in limitation
1 201 The impact of Victor- Elsevi The results show an increase of Focus on For future
4 IFRS adoption Octavi er consolidated statements quality consolidated study it is
on the quality an (value relevance) once IFRS were Large company better to
of Mller adopted, thus suggesting also that the only. also focus
consolidated IFRS adoption in Europe led to better on the small
financial complying with the OECD Corporate company to
reporting Governance Principle of high quality know the
disclosure and transparency impact of
IFRS as a
whole.
2 201 Effect of IFRS Kerry Emera The results provide evidence that the Small sample size For future
6 adoption on Anne ld switch from AGAAP to IFRS improves and having data study it is
financial Bodle, Group the quality of information contained in available over the better to do
reporting PattiJ. the financial statements for predicting required period by large
quality Cybins bankruptcy. may limit sample size
Evidence from ki and generalizability of that can
bankruptcy RezaM findings improve the
prediction onem generalizabi
lity of
findings
3 201 Quality of the Ali Ocak The result shows that the addition of This study is Future
6 Financial hsan new IFRS has caused an increase in limited by the research
Reporting Akgn the quality of financial reporting in sample of firms can
 within the Turkey. Accordingly, the results of on ISE in Turkey examine
IFRS: Research evaluations regarding the contribution measuring
on of IFRS to more accurate and more the impact
Determining effective of IFRS on
the Attitudes market
and performanc
Evaluations of e within
Financial financial
Information reporting
Users process.
4 201 Mandatory Karthi Resear voluntary disclosure increases Focus of result Future study
5 Financial k ch following improvements in mandatory measured among can be focus
Reporting and Balakri Collect reporting, especially in code-law code-law and on company
Voluntary shnan, ion countries, based on our analysis of common-law in specify
Disclosure: Xi Li, School the mandated IFRS adoption provides countries area to
Evidence from Holly Of an economic rationale for an know the
Mandatory Yang Accou expectation that firms disclosure distinction
IFRS Adoption ntancy incentives could change with changes result
, at in mandatory accounting standards among the
Singap mandatory
ore and
Manag voluntary.
ement
Univer
sity
5 201 The impact of Ervin Emera The results indicate that several The authors are Future study
6 IFRS on L. ldGrou financial ratios were dramatically not able to can improve
financial Black p affected by IFRS adoption in Greece. necessarily rule the
statement In contrast to other countries, IFRS out other causal generalizabi
data in Greece has not resulted in improved factors that may lity of
statistical behavior of these ratios in have occurred in findings.
Greece: the ratios are highly skewed Greece during the
 and the normality of their distribution sample period.
is not improve this study only
examines the
Greek situation
6 201 What drives Stefan LSE First, we cannot completely rule out Using two Future study
4 the o the potential influences of other comparability can
comparability Cascin concurrent regulatory changes. proxies based on compare the
effect of o, Second, our comparability constructs De Franco et al. effect
mandatory Joachi are noisy and thus capture our [2011] and a specifically
IFRS adoption? m economic dependent variable of comparability to small
Gasse interest with error. Additional research proxy based on scoop
n investigating the effects of IFRS the degree of
adoption using carefully-selected information
settings optimized for causal transfer.
inference seems warranted.
7 201 The Impact of Yi Lin Ameri The mandatory adoption of IFRS has Specific research Future study
2 Mandatory (Elaine can resulted in better accounting quality in Australia and can doing
IFRS Adoption ) Accou than previously under Australian focus on earnings research
on Accounting Chua, nting generally accepted accounting management, with another
Quality: Chee Associ principles (GAAP) . timely loss factor of
Evidence from Seng ation The fact that there is evidence to recognition, and impact
Australia Cheon suggest that financial firms are value relevance. measureme
g, and engaged in managing earnings toward nt.
Graem a small positive target after the
e mandatory adoption of IFRS in
Gould Australia.
8 201 Does IFRS Wen Virtus The findings of this study show that This study The future
2 convergence Qu, Interpr earnings per share, relative to book focuses on A- study can
improve Michel ess value of equity, is a stronger share companies do research
quality of le explanatory factor of market return in that is small size by more
accounting Fong, both the pre- and post IFRS of sample. sample for
information? - Judy convergence periods, suggesting that more
 Evidence from Oliver investors rely heavily upon earnings advantage
the Chinese released by listed companies when of research.
stock market making security price decisions in the
Chinese stock market
9 200 IFRS Adoption NAOMI Routle The finding that that cross country Only as review, The future
7 and S. dge differences in accounting quality are and measured by study can
Accounting SODE Journal likely to remain following IFRS 3 factors of do research
Quality: A RSTRO s adoption because accounting quality accounting to
Review M & is a function of the firms overall quality. specifically
KEVIN institutional setting, including the know the
JIALIN legal and political system of the effect of
SUN country in which the firm resides. IFRS
adoption
itself
1 201 ADOPTION OF Kenne Austra Findings showed that IFRS has been Assessed by Future study
0 2 IFRS AND th lian adopted in Nigeria but only fraction of relationship can assess
FINANCIAL Enoch Journal companies has implemented with between IFRS the
STATEMENTS Okpal of deadline for the others to comply. It is adoption and FDI relationship
EFFECTS: a Busine perceived that IFRS implementation and the effect on between
The Perceived ss and will promote FDI inflows and economic the Nigeria IFRS and
Implications Manag growth. It was recommended that all economy. another
on FDI and ement stakeholders should endeavor to have factor to see
Nigeria Resear full implementation to reap benefits of clearly
Economy ch the global GAAP and principle - based effect of
standard IFRS
adaptation
itself