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How to cite this paper
APA: Suryanto, T & Komalasari, A. (2019). Effect of mandatory adoption of international financial reporting standard (IFRS) on supply chain management: A case of Indonesian dairy industry. Uncertain Supply Chain Management, 7(2), 169-178.
Chicago/Turabian: Suryanto, T & Komalasari, A. 2019. "Effect of mandatory adoption of international financial reporting standard (IFRS) on supply chain management: A case of Indonesian dairy industry." Uncertain Supply Chain Management 7, no. 2 (2019): 169-178.
AMA: Suryanto, T & Komalasari, A. Effect of mandatory adoption of international financial reporting standard (IFRS) on supply chain management: A case of Indonesian dairy industry. Uncertain Supply Chain Management. 2019;7(2):169-178.
References
Adibah Wan Ismail, W., Anuar Kamarudin, K., van Zijl, T., & Dunstan, K. (2013). Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market. Asian Review of Accounting, 21(1), 53-73.
Adusei, C. (2018). Public Procurement in the Health Services: Application, Compliance and Challenges. Humanities and Social Sciences Letters, 6(2), 41-50.
Ahmad, I., Das, T. T., Yasin, M., & Hossain, M. A. (2016). Study on Biochemical Compounds, Antioxidant Activity and Organoleptic Taste of Some Spice Tea. Agriculture and Food Sciences Research, 3(2), 53-58.
Ahmed, K., Chalmers, K., & Khlif, H. (2013). A meta-analysis of IFRS adoption effects. The International Journal of Accounting, 48(2), 173-217.
Alali, F. A., & Foote, P. S. (2012). The value relevance of international financial reporting standards: Empirical evidence in an emerging market. The international journal of accounting, 47(1), 85-108.
Angbre, F. A. (2016). The Role of Agricultural Education in Ensuring National Security in Nigeria. Agriculture and Food Sciences Research, 3(1), 25-28.
Ayağ, Z., Samanlioglu, F., & Büyüközkan, G. (2013). A fuzzy QFD approach to determine supply chain management strategies in the dairy industry. Journal of Intelligent Manufacturing, 24(6), 1111-1122.
Arora, R., Haleem, A., & Farooquie, J. (2017). Impact of critical success factors on successful technology implementation in Consumer Packaged Goods (CPG) supply chain. Management Science Letters, 7(5), 213-224.
Azmi, F., Abdullah, A., Bakri, M., Musa, H., & Jayakrishnan, M. (2018). The adoption of halal food supply chain towards the performance of food manufacturing in Malaysia. Management Science Letters, 8(7), 755-766.
Ball, R., & Shivakumar, L. (2006). The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research, 44(2), 207-242.
Ball, R., Kothari, S. P., & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of accounting and economics, 29(1), 1-51.
Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467-498.
Burns, N., & Grove, S. K. (1993). The practice of nursing research. Conduct, Critique & Utilization, 4(5).
Castorena, O. H., Enríquez, L. A., & González, M. (2014). The influence of information technology and communication supply chain management performance for greater sme manufacturing in aguascalientes. International Journal of Business, 1(12), 382-396.
Chen, Y., & Rezaee, Z. (2012). The role of corporate governance in convergence with IFRS: evidence from China. International Journal of Accounting & Information Management, 20(2), 171-188.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295-336.
Chowdhury, T. S., Habibullah, M., & Nahar, N. (2018). Risk and return analysis of closed-end mutual fund in Bangladesh. Journal of Accounting, Business and Finance Research, 3(2), 83-92.
Christensen, H. B., Hail, L., & Leuz, C. (2013). Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics, 56(2-3), 147-177.
Comrey, A., & Lee, H. (1992). A First Course in Factor Analysis (2nd edn.) Lawrence Earlbaum Associates. Publishers: Hillsdale, New Jersey.
Dim, N. U., & Ezeabasili, A. C. C. (2015). Strategic supply chain framework as an effective approach to procurement of public construction projects in Nigeria. International Journal of Management and Sustainability, 4(7), 163-172.
Dimitropoulos, P. E., Asteriou, D., Kousenidis, D., & Leventis, S. (2013). The impact of IFRS on accounting quality: Evidence from Greece. Advances in Accounting, 29(1), 108-123.
Doukakis, L. C. (2010). The persistence of earnings and earnings components after the adoption of IFRS. Managerial Finance, 36(11), 969-980.
Do, D., Tran, M., Nguyen, T., Truong, D., & Pham, D. (2018). Determinants influencing differences of financial statements under Vietnamese accounting and international accounting: The case of Vietnam. Management Science Letters, 8(6), 555-568.
Fynes, B., Voss, C., & De Búrca, S. (2005). The impact of supply chain relationship dynamics on manufacturing performance. International Journal of Operations & Production Management, 25(1), 6-19.
Gunasekaran, A., Patel, C., & Tirtiroglu, E. (2001). Performance measures and metrics in a supply chain environment. International Journal of Operations & Production Management, 21(1/2), 71-87.
Hair Jr, J. F., & Lukas, B. (2014). Marketing research (Vol. 2): McGraw-Hill Education Australia.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. (2010). Multivariate Data Analysis (ed.): Pearson Prentice Hall.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing New challenges to international marketing (pp. 277-319): Emerald Group Publishing Limited.
Jaya, A. K., & Verawaty, V. (2015). The accessibility determinants of internet financial reporting of manufacture company listed in Indonesia Stock Exchange. Asian Economic and Financial Review, 5(2), 238-238.
Jayaraman, S. (2012). The effect of enforcement on timely loss recognition: Evidence from insider trading laws. Journal of Accounting and Economics, 53(1-2), 77-97.
Kargin, S. (2013). The impact of IFRS on the value relevance of accounting information: Evidence from Turkish firms. International Journal of Economics and Finance, 5(4), 71.
Kimengsi, J. N., & Gwan, S. A. (2017). Reflections on Decentralization, Community Empowerment and Sustainable Development in Cameroon. International Journal of Emerging Trends in Social Sciences, 1(2), 53-60.
Maigoshi, Z. S. (2014). The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria. Universiti Utara Malaysia.
Nazal, A. I. (2017). Financial Tables Reports Gaps in Jordanian Islamic Banks. The Economics and Finance Letters, 4(2), 9-15.
Nobes, C. (2014). International classification of financial reporting: Routledge.
Nze, I. C., Ogwude, I. C., Nnadi, K. U., & Ibe, C. C. (2016). Modelling the Relationship between Demand for River Port Services and Vessel Supply Costs: Empirical Evidence from Nigeria. Global Journal of Social Sciences Studies, 2(3), 144-149.
Ogundana, O., Okere, W., Ayomoto, O., Adesanmi, D., Ibidunni, S., & Ogunleye, O. (2017). ICT and accounting system of SMEs in Nigeria. Management Science Letters, 7(1), 1-8.
Palea, V. (2014). Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market. Journal of International Accounting, Auditing and Taxation, 23(1), 1-17.
Purnama, C. (2014). Improved Performance Through Empowerment of Small Industry. Journal of Social Economics Research, 1(4), 72-86.
Ramanna, K., & Sletten, E. (2009). Why do countries adopt international financial reporting standards?
Solomon, C., Mohamad, M. N., & Jamaluddin, R. (2014). Development in corporate sustainability: The green supply chain management perspective and challenges. Journal of Asian Scientific Research, 4(10), 590.
Srivastava, A., & Bhutani, P. (2012). IFRS in India: Challenges and opportunities. IUP Journal of Accounting Research & Audit Practices, 11(2).
Subbaiah, K. V., Narayana, K., & Nookesh, R. K. (2009). Supply chain management in a dairy industry–A case study.
Subramanyam. (2014). Financial Statement Analysis (11th ed.). U.S.A.: McGraw-Hill international edition.
Tanoos, J. J. (2017). East Asian trade cooperation versus US and EU protectionist trends and their association to Chinese steel exports. Asian Journal of Economics and Empirical Research, 4(1), 1-7.
Taqi, M., Ajmal, M & Ansari, M.S (2018). Financial efficiency of India Tourism Development Corporation (ITDC) limited: An empirical Study. Journal of Tourism Management Research, 5(1), 14-22. DOI: 10.18488/journal.31.2018.51.14.22
Wang, Y. B., & Lu, J. R. (2016). A supply-lock competitive market for investable products. Asian Development Policy Review, 4(4), 127-133.
Zéghal, D., Chtourou, S., & Sellami, Y. M. (2011). An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. Journal of International Accounting, Auditing and Taxation, 20(2), 61-72.
Adusei, C. (2018). Public Procurement in the Health Services: Application, Compliance and Challenges. Humanities and Social Sciences Letters, 6(2), 41-50.
Ahmad, I., Das, T. T., Yasin, M., & Hossain, M. A. (2016). Study on Biochemical Compounds, Antioxidant Activity and Organoleptic Taste of Some Spice Tea. Agriculture and Food Sciences Research, 3(2), 53-58.
Ahmed, K., Chalmers, K., & Khlif, H. (2013). A meta-analysis of IFRS adoption effects. The International Journal of Accounting, 48(2), 173-217.
Alali, F. A., & Foote, P. S. (2012). The value relevance of international financial reporting standards: Empirical evidence in an emerging market. The international journal of accounting, 47(1), 85-108.
Angbre, F. A. (2016). The Role of Agricultural Education in Ensuring National Security in Nigeria. Agriculture and Food Sciences Research, 3(1), 25-28.
Ayağ, Z., Samanlioglu, F., & Büyüközkan, G. (2013). A fuzzy QFD approach to determine supply chain management strategies in the dairy industry. Journal of Intelligent Manufacturing, 24(6), 1111-1122.
Arora, R., Haleem, A., & Farooquie, J. (2017). Impact of critical success factors on successful technology implementation in Consumer Packaged Goods (CPG) supply chain. Management Science Letters, 7(5), 213-224.
Azmi, F., Abdullah, A., Bakri, M., Musa, H., & Jayakrishnan, M. (2018). The adoption of halal food supply chain towards the performance of food manufacturing in Malaysia. Management Science Letters, 8(7), 755-766.
Ball, R., & Shivakumar, L. (2006). The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research, 44(2), 207-242.
Ball, R., Kothari, S. P., & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of accounting and economics, 29(1), 1-51.
Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467-498.
Burns, N., & Grove, S. K. (1993). The practice of nursing research. Conduct, Critique & Utilization, 4(5).
Castorena, O. H., Enríquez, L. A., & González, M. (2014). The influence of information technology and communication supply chain management performance for greater sme manufacturing in aguascalientes. International Journal of Business, 1(12), 382-396.
Chen, Y., & Rezaee, Z. (2012). The role of corporate governance in convergence with IFRS: evidence from China. International Journal of Accounting & Information Management, 20(2), 171-188.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295-336.
Chowdhury, T. S., Habibullah, M., & Nahar, N. (2018). Risk and return analysis of closed-end mutual fund in Bangladesh. Journal of Accounting, Business and Finance Research, 3(2), 83-92.
Christensen, H. B., Hail, L., & Leuz, C. (2013). Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics, 56(2-3), 147-177.
Comrey, A., & Lee, H. (1992). A First Course in Factor Analysis (2nd edn.) Lawrence Earlbaum Associates. Publishers: Hillsdale, New Jersey.
Dim, N. U., & Ezeabasili, A. C. C. (2015). Strategic supply chain framework as an effective approach to procurement of public construction projects in Nigeria. International Journal of Management and Sustainability, 4(7), 163-172.
Dimitropoulos, P. E., Asteriou, D., Kousenidis, D., & Leventis, S. (2013). The impact of IFRS on accounting quality: Evidence from Greece. Advances in Accounting, 29(1), 108-123.
Doukakis, L. C. (2010). The persistence of earnings and earnings components after the adoption of IFRS. Managerial Finance, 36(11), 969-980.
Do, D., Tran, M., Nguyen, T., Truong, D., & Pham, D. (2018). Determinants influencing differences of financial statements under Vietnamese accounting and international accounting: The case of Vietnam. Management Science Letters, 8(6), 555-568.
Fynes, B., Voss, C., & De Búrca, S. (2005). The impact of supply chain relationship dynamics on manufacturing performance. International Journal of Operations & Production Management, 25(1), 6-19.
Gunasekaran, A., Patel, C., & Tirtiroglu, E. (2001). Performance measures and metrics in a supply chain environment. International Journal of Operations & Production Management, 21(1/2), 71-87.
Hair Jr, J. F., & Lukas, B. (2014). Marketing research (Vol. 2): McGraw-Hill Education Australia.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. (2010). Multivariate Data Analysis (ed.): Pearson Prentice Hall.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing New challenges to international marketing (pp. 277-319): Emerald Group Publishing Limited.
Jaya, A. K., & Verawaty, V. (2015). The accessibility determinants of internet financial reporting of manufacture company listed in Indonesia Stock Exchange. Asian Economic and Financial Review, 5(2), 238-238.
Jayaraman, S. (2012). The effect of enforcement on timely loss recognition: Evidence from insider trading laws. Journal of Accounting and Economics, 53(1-2), 77-97.
Kargin, S. (2013). The impact of IFRS on the value relevance of accounting information: Evidence from Turkish firms. International Journal of Economics and Finance, 5(4), 71.
Kimengsi, J. N., & Gwan, S. A. (2017). Reflections on Decentralization, Community Empowerment and Sustainable Development in Cameroon. International Journal of Emerging Trends in Social Sciences, 1(2), 53-60.
Maigoshi, Z. S. (2014). The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria. Universiti Utara Malaysia.
Nazal, A. I. (2017). Financial Tables Reports Gaps in Jordanian Islamic Banks. The Economics and Finance Letters, 4(2), 9-15.
Nobes, C. (2014). International classification of financial reporting: Routledge.
Nze, I. C., Ogwude, I. C., Nnadi, K. U., & Ibe, C. C. (2016). Modelling the Relationship between Demand for River Port Services and Vessel Supply Costs: Empirical Evidence from Nigeria. Global Journal of Social Sciences Studies, 2(3), 144-149.
Ogundana, O., Okere, W., Ayomoto, O., Adesanmi, D., Ibidunni, S., & Ogunleye, O. (2017). ICT and accounting system of SMEs in Nigeria. Management Science Letters, 7(1), 1-8.
Palea, V. (2014). Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market. Journal of International Accounting, Auditing and Taxation, 23(1), 1-17.
Purnama, C. (2014). Improved Performance Through Empowerment of Small Industry. Journal of Social Economics Research, 1(4), 72-86.
Ramanna, K., & Sletten, E. (2009). Why do countries adopt international financial reporting standards?
Solomon, C., Mohamad, M. N., & Jamaluddin, R. (2014). Development in corporate sustainability: The green supply chain management perspective and challenges. Journal of Asian Scientific Research, 4(10), 590.
Srivastava, A., & Bhutani, P. (2012). IFRS in India: Challenges and opportunities. IUP Journal of Accounting Research & Audit Practices, 11(2).
Subbaiah, K. V., Narayana, K., & Nookesh, R. K. (2009). Supply chain management in a dairy industry–A case study.
Subramanyam. (2014). Financial Statement Analysis (11th ed.). U.S.A.: McGraw-Hill international edition.
Tanoos, J. J. (2017). East Asian trade cooperation versus US and EU protectionist trends and their association to Chinese steel exports. Asian Journal of Economics and Empirical Research, 4(1), 1-7.
Taqi, M., Ajmal, M & Ansari, M.S (2018). Financial efficiency of India Tourism Development Corporation (ITDC) limited: An empirical Study. Journal of Tourism Management Research, 5(1), 14-22. DOI: 10.18488/journal.31.2018.51.14.22
Wang, Y. B., & Lu, J. R. (2016). A supply-lock competitive market for investable products. Asian Development Policy Review, 4(4), 127-133.
Zéghal, D., Chtourou, S., & Sellami, Y. M. (2011). An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. Journal of International Accounting, Auditing and Taxation, 20(2), 61-72.