| Autor: |
DEDYANSYAH, Achmad Farid, PUJININGSIH, Sri, MAHARANI, Satia Nur |
| Předmět: |
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| Zdroj: |
Accounting & Finance / Oblìk ì Fìnansi; 2021, Issue 94, p5-15, 11p |
| Abstrakt: |
The quality of accounting information cannot be separated from the adopted accounting standards. More than 87% of countries worldwide have implemented IFRS standards as financial guidelines in their countries. The goal of IFRS is to make companies more transparent and flexible in producing accounting information based on which users can predict future investment values. The purpose of this article is a systematic literature review on the quality of accounting information associated with adopting IFRS. The sample of this study - 125 articles reviewed in four main classifications: research subject areas, measurement of accounting information quality, theoretical approaches, and research methods. Previous research was obtained from online databases such as Science Direct, Emerald Group, Sage Journal, and Taylor & Francis. The PICO framework in this study was applied to minimize bias from previous studies. The analysis results show that average the most articles on the quality of accounting information were found in journals categorized in the accounting field. Most studies have been found on the European continent regarding the quality of accounting information - 52 (37.7%). Determining the quality of accounting information requires several tests. As a result, 49 (38.8%) and 47 (37.1%) articles emphasize the accrual test model and value relevance model in assessing the quality of accounting information. The results show that 56 articles (44.8%) use the regression analysis method to test value relevance, accrual, and timely loss reporting models. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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