Pengaruh Kualitas Audit Terhadap Manajemen Laba Transaksi Real - Pengakuan Pendapatan Strategis [PDF]
Jurnal Akuntansi dan Keuangan, 2013 This study examined the effect of audit quality on real transaction earnings management in the form of strategic revenue recognition. Audit quality is measured by audit tenure with medium period and industry specialization of audit firms.
Reisha Pujilestari, Antonius Herusetya
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PENDEKATAN INTEGRASI DENGAN BASIS BIAYA ELEMENTER: ALTERNATIF PENGAKUAN PENDAPATAN DALAM KONSTRUKSI JANGKA PANJANG [PDF]
Jurnal Akuntansi dan Keuangan, 1999 Profit is one of any indicator that used for performance evaluation of management. For fair presentation of revenue as important variable, the accurate measurement method needed.
I Made Narsa
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Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison [PDF]
Zeszyty Teoretyczne Rachunkowości, 2021 Purpose: The aim of this article is to assess the scale of differences between IFRS 15 and Polish GAAP in terms of revenue recognition. Methodology/approach: The methods used include studies of professional articles and legal acts, including the Polish ...
Jerzy Gierusz
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Revenue recognition disclosure quality in the financial statements of Dutch construction companies [PDF]
MAB, 2022 This study focuses on the revenue recognition disclosure quality of Dutch construction companies for a sample of both IFRS and Dutch GAAP applying companies.
Roy van Duuren, Ralph ter Hoeven
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Analyzing the external auditor’s perception of the impact of IFRS 15 on the profitability and performance of emerging market companies [PDF]
Accounting and Financial Control, 2023 Revenue recognition is a very complex area due to user interest in this metric and can even lead to errors and fraud in its understanding. The difficulties of revenue recognition are well known to practitioners because, even if the principles and ...
Cristina Gabriela Cosmulese +2 more
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Journal of Management and Business Review, 2021 This study aims to determine how the impact of the application of PSAK 72 in construction companies listed in Indonesia Stock Exchange with the assumption that the company did early adoption of PSAK 72 in the 2019 financial statements.
Monica Adella +2 more
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The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
Journal of Economics and Management, 2021 Aim/purpose – This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to
Morawska Izabela
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Buhalterinės Apskaitos Teorija ir Praktika, 2020 Revenue accounting is one of the most important areas of financial accounting. Revenue is one of the key absolute financial ratios that reflects the economic benefits generated by entities that result in increased shareholders‘ equity.
Darius Vaicekauskas
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2009 The most significant difference between US GAAP and IFRSs is in the area of general approach. IFRSs are based on basic accounting principles1 with limited application guidance, US GAAPs are based especially on rules with specific application guidance ...
Hana Bohušová
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The effect of IFRS 15 mandatory adoption on earnings management: Evidence from firms listed on the STOXX Europe 600 Index [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Does the mandatory adoption of International Financial Reporting Standard (IFRS) 15 "Revenue from contracts with customers” affect earnings quality?
Imen Mahfoudh, Sameh Kobbi-Fakhfakh
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