Analisis pengaruh konvergensi IFRS terhadap perataan laba dengan Variabel Moderasi Corporate Governance: tahun ke 2 dari rencana 2 tahun
T The main objective of this study was to test whether the IFRS convergence (International Financial Reporting Standards) in ten Asian countries could reduce income smoothing with corporate governance the state level as moderating variable. This study was conducted over two years against manufacturing company of ten countries in Asia, namely Hongkong, India, Indonesia, Jepang, Korea, Malysia, Filipina, Singapura, Taiwan, and Thailand. The population are the manufacturing companies. The samples are 5233 firm years from ten countries. The Data collected from Thomson Reuters Eikon and CLSA (Credit Lyonnaise Securities Asia. The analysis data using multiple regression analysis and moderated regression analysis. The result of the study are the IFRS Convergence can reduce the income smoothing. Corporate governance as moderating variable is proven as moderating variable.