The Implication of IFRS Convergence on Tax/Earnings Management Behavior of Public Companies in Indonesia

IJSRP, Volume 9, Issue 11, November 2019 Edition [ISSN 2250-3153]

The Implication of IFRS Convergence on Tax/Earnings Management Behavior of Public Companies in Indonesia

Prianto Budi Saptono, Prof. Gunadi, Dr. Ning Rahayu

Abstract: The purpose of this study is to describe whether International Financial Reporting Standards (IFRS) convergence in Indonesia implies the behavior of tax management or earnings management of publicly-listed companies whose corporate income tax is not subject to final tax.

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Prianto Budi Saptono, Prof. Gunadi, Dr. Ning Rahayu (2019); The Implication of IFRS Convergence on Tax/Earnings Management Behavior of Public Companies in Indonesia; International Journal of Scientific and Research Publications (IJSRP) 9(11) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.9.11.2019.p9588