This study aims to prove empirically whether there are significant differences of earnings quality from the adoption of IFRS, especially for real estate, property, andudbuilding construction companies listed in IDX. There are two time periods examined in this research; two years before mandatory adoption (2010-2011), and two yearsudafter IFRS mandatory adoption (2012-2013). The proxy for earnings quality in this research is discretionary accrual. This research uses the Kolmogorov Smirnov Test toudtest data distribution normality and The Wilcoxon Signed Rank Test to test the hypothesis.udFrom the data analysis, it is concluded that Ha is accepted, meaning that there is significant difference in discretionary accrual before and after the adoption of IFRS.
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机译：这项研究旨在通过经验证明与采用IFRS相比，收益质量是否存在显着差异，尤其是IDX中列出的房地产，房地产和建筑装饰建筑公司。本研究研究了两个时间段： IFRS强制采用前两年（2010-2011年）和IFRS强制采用后两年（2012-2013年）。本研究中收入质量的替代指标是酌情应计制。这项研究使用Kolmogorov Smirnov检验来检验数据分布的正态性，并使用Wilcoxon Signed Rank检验来检验假设。 ud从数据分析中得出结论，Ha被接受，这意味着前后的可自由支配应计收益之间存在显着差异。采纳国际财务报告准则。
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