ANALISIS PERBANDINGAN TIMELY LOSS RECOGNITION SEBELUM DAN SESUDAH ADOPSI IFRS PADA KUALITAS LAPORAN KEUANGAN

This study aims to test whether there is any difference between before and after the adoption of IFRS on the financial statements of companies listed on the Stock Exchange. This study only uses timely loss recognition to assess the quality of financial statements. Timely Loss Recognition is measured by the ratio of the large negative net income adopted from Barth et al. (2008). Sampling procedure producing 210 listed property and real estate companies in the period 2009-2012. The method of analysis is logistic regression and mann-whitney test. Results of this study indicate that there were no difference between before and after the adoption of IFRS on the timely loss recognition. Keywords: IFRS, Financial Statement Quality, Timely Loss Recognition, Logistic Regression, Mann-Whitney Test